Maryland
Form | Filing Requirements | Corrections |
|---|---|---|
1099-MISC 1099-NEC | Direct filing required of forms that have state withholding. | Corrections of directly filed forms are completed on paper. Only the corrected statements are required. |
1099-R | Direct filing required of forms reporting $10 or more. | Corrections of directly filed forms are completed on paper. Only the corrected statements are required. |
Filing method
Electronic Upload
Filing due date
January 31
Electronic filing URL
Filing format
IRS 1220 for 1099 filings
CFS participant
Yes
Supporting documentation
Additional information
All 1099-R, 1099-NEC,1099-MISC files will no longer be accepted through SFTP.
1099-MISC or 1099-NEC is required when there is Maryland withholding. If there is withholding, submit Form MW508.
Send filings to
Revenue Administration Division
ATTN: Magnetic Media Processing, Room 214
110 Carroll Street
Annapolis, MD 21411-0001