States / Maryland

Maryland

Last checked Oct 22, 2026

Maryland practitioners deal with at least six separate state logins for tax and payroll work, run by three agencies and built by different vendors. The four largest systems (Maryland Tax Connect, myCOMConnect, BEACON and the FAMLI portal) were each bought through a different procurement route, and each has grown well past its original price or schedule.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 23, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Wes Moore
    • Secretary of Labor: Portia Y. Wu Maryland Department of Labor
    • Director of Assessments and Taxation: Robert D. (Bob) Yeager Maryland Department of Assessments and Taxation (SDAT)
    • Secretary of Human Services: Stacy L. Rodgers (acting) Child Support Administration, Maryland Department of Human Services
  • Comptroller of Maryland: Brooke E. Lierman Comptroller of Maryland

Employer account numbers

Checked Oct 24, 2026.

Three agencies issue Maryland employer numbers: the Comptroller (withholding, under the Central Registration Number), the Department of Labor's Division of Unemployment Insurance (UI, in BEACON) and the Department of Labor's FAMLI Division (paid family and medical leave). County income tax is withheld through the state withholding account; the Comptroller's guide says an employer should have only one withholding CRN, and there is no separate local account.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 4, 2026. Maryland Department of Labor, Division of Unemployment Insurance

Maryland's taxable wage base is $8,500, fixed in statute and unchanged for 2027 unless federal law raises it. For 2026 Table A, the lowest of six fund-balance tables, is in effect, with rates of 0.30% to 7.50%; a new employer pays 2.6% (the U.S. Department of Labor's July 2026 summary; the state's own page gives only a 1.0% to 2.6% range). Since January 1, 2026 every contributory employer also pays a 0.15% administrative fee on its taxable wages, and each assigned rate is cut by 0.15% to offset it.

Taxable wage base

2027: $8,500
2026: $8,500
Not indexed. Labor and Employment Article 8-607(b) fixes the taxable wage base at the first $8,500 paid to each employee in a calendar year, and it follows the federal amount only if FUTA's taxable wage base rises above $8,500. The 2027 figure is the statute as read on 2026-11-03; SB 3 / HB 188 of 2026, which would have indexed it to 16% of the State average annual wage by 2029, did not get past committee hearings. source Public record

New employer rate

2026: 2.6% 2.6% is from the U.S. Department of Labor's Significant Provisions of State UI Laws, effective July 2026 (a DOL summary, type primary; DOL notes the new employer rate shown is the base rate). The Maryland Department of Labor's own page says only that the new employer rate may range from 1.0% to 2.6%. Under LE 8-609(b) the rate is the highest of 1%, the State's 5-year benefit cost rate, or the table rate for a benefit ratio of 0.000, and may not exceed 2.6%; LE 8-605.1 says a new employer pays at least 1% after the 0.15% administrative fee adjustment. A new employer in construction headquartered in another state (a foreign contractor) pays the average rate for its industry category in Maryland, but not less than the new employer rate. source Public record

Rate range

2026: 0.3% to 7.5%, Table A (lowest of Tables A to F) The table in effect is set by the Unemployment Insurance Fund balance on September 30 of the prior year as a share of taxable wages: Table A above 5%, down to Table F at 3% or less (LE 8-612(d)); since 2017 a lower table cannot take effect if federal funding goals were not met (LE 8-612(f)). Table maximums run from 7.50% (A) to 13.50% (F). The standard rate of 7.50% applies to employers that fail to file. The Department's page does not say whether the 0.30% to 7.50% range is before or after the 0.15% subtraction under LE 8-605.1. The 2027 table (based on the fund on September 30, 2026) was not yet published. source Public record

Other assessments

• Administrative fee (LE 8-605.1): 0.15% of taxable wages; each assigned contribution rate is reduced by 0.15% to offset it (2026) source Public record

Rate notices

Experience Rate Notices go out in January for the new calendar year, in BEACON (Tax Rate Functions, Rate Notice) and by the employer's preferred communication method.. Protest: Request a review determination within 30 days of the Date of Notice on the Experience Rate Notice. source Public record

Voluntary contributions

Not allowed source Public record

Filing

Quarterly contribution report and employment (wage) report
Due: Within 1 month of the end of each calendar quarter (the last day of the following month).
No wages in the quarter: A quarter with no wages paid is filed as a no wage report. In a wage file, set the no wage indicator to 0 and include no employee records (Employer Wage File Interface File Specifications, updated April 20, 2026). In BEACON's Wage Submission screen, seen after sign-in on 2026-11-04 and not described on any public page found, the submission type is "No Wage Report - No wages paid in the quarter", which files a $0 report; its summary page asks the employer to acknowledge that it may have employed workers during the quarter but paid no wages, and that if wages are later added to the quarter because of an unemployment claim, it may owe penalties and/or interest. source Public record
Maryland Unemployment Insurance Portal (BEACON) for employers source Public record

FUTA credit reduction

None. Not on the U.S. Department of Labor's list of states with a Title XII advance balance on January 1, 2026 (only California and the Virgin Islands), and not among the credit reduction states for 2010 to 2025. source Public record

Recent and coming changes

• Jan 1, 2027 BEACON will no longer accept more than one employee reported under the placeholder SSN 999-99-9999. Each employee whose SSN is unknown needs a unique pseudo-SSN beginning with 9: 999-99-0001 for the first, 999-99-0002 for the second, and so on, and if BEACON finds a duplicate, raise the last digit by one until it is unique. Use the same pseudo-SSN for that employee in every quarterly wage report until the real SSN is known. The notice, "Wage Filing Updates", is on BEACON's public employer page; the Department's wage file specification (updated April 20, 2026) still tells EFW2 filers to fill the SSN with nines when none is available. source Public record
• Jan 1, 2026 New 0.15% administrative fee on each contributory employer's taxable wages, paid into the Special Administrative Expense Fund, with every assigned contribution rate cut by 0.15% so the total is unchanged. source Public record
• SB 3 / HB 188 of 2026 (Unemployment Insurance Modernization Act of 2026) would have raised the taxable wage base each year in 2027 and 2028 to reach 16% of the State average annual wage in 2029 (the fiscal note's illustration: $10,500 in 2027). The General Assembly's bill pages show the bills went no further than committee hearings on February 11, and the statute still reads $8,500. source Public record

The Department's online copy of the 2026 Table A stops at 2.70%; the full table, up to 7.50% for a benefit ratio of .0622 and over, is in LE 8-612(d)(1). DOL's Significant Provisions of State UI Laws, effective July 2026, also lists $8,500 and 0.30% to 7.50%. Voluntary contributions: the U.S. Department of Labor's Comparison of State Unemployment Insurance Laws 2023 (Table 2-13, States Permitting Rate Reduction Through Voluntary Contributions) does not list Maryland, and the state agency's pages are silent, so "allowed" is false on DOL's 2023 summary (type primary).

Not confirmed: Whether the 0.15% administrative fee counts toward the FUTA credit: the statute says the fee is separate and distinct from contributions, but no source addresses FUTA certification. Whether the Department's 0.30% to 7.50% range for 2026 includes the 0.15% administrative fee. Electronic filing mandate: none found; the proposed regulation lets tax preparers file by mail or electronic means. Whether proposed COMAR 09.32.01 amendments implementing the fee (filed June 25, 2025) were adopted as proposed. The 2027 rate table, which depends on the fund balance on September 30, 2026. The 2.6% new employer rate and the absence of voluntary contributions rest on DOL summaries (July 2026 and 2023), not on a Maryland Department of Labor page. Whether the Department will update its wage file specification for the pseudo-SSN rule: the April 20, 2026 edition's EFW2 employee record still says to fill the SSN with nines (999999999) when none is available.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

Employees give the employer Maryland Form MW507; with no certificate on file the employer withholds as if one exemption were claimed. A lump sum annual bonus is withheld at the top state rate (6.50%) plus the top local rate for the county of residence, which the 2026 guide shows as 9.80% in the 3.30% county table. Residents of the District of Columbia, Virginia and West Virginia are exempt under reciprocity, and Pennsylvania residents are exempt from the state portion but still have county tax withheld unless their local jurisdiction qualifies; county income tax is withheld together with the state tax, and nonresidents from other states are withheld on at the special 2.25% nonresident rate with no stated day threshold.

Withholding certificate

Form MW507, Employee's Maryland Withholding Exemption Certificate. At the time of or before hiring a new employee, the employer must obtain Form MW507; the employer makes it effective with the first payment of wages and it stays in effect until a new one is filed. The employee must file a new certificate within 10 days after the number of exemptions the employee is entitled to falls below the number claimed. An employee claiming exemption for no tax liability must file a new certificate by February 15 of the following year. With no certificate on file: If an employee fails to furnish a certificate, the employer withholds as if the employee had claimed one withholding exemption. A qualified civilian spouse of a U.S. Armed Forces servicemember claims exemption on line 8 of the MW507 and attaches Form MW507M and a copy of the spousal military ID. The employer must send the Comptroller a copy of a certificate that claims more than 10 exemptions, claims exemption based on nonresidence or the Military Spouses Residency Relief Act, claims no tax liability with wages expected over $200 a week, or that the employer believes is incorrect. source Public record

Supplemental wages

2026: For a lump sum distribution of an annual bonus, withhold at the highest state tax rate (6.50%) plus the highest local tax rate for the employee's county of residence. The guide's lump sum rate is 9.80% in the 3.30% local table and 8.75% in the 2.25% table (the nonresident rate); the rate depends on the county table used. source Public record

Withholding tables

Maryland Employer Withholding Guide (effective January 2026, revised December 2025) (2026). Percentage method charts for 10 combined state and local rates (2.25% to 3.30%), plus a table for Maryland residents who work in Delaware or another nonreciprocal state. The standard deduction for the percentage method is $3,400 and one exemption is $3,200 a year. The guide says the regular wage bracket tables are not in it and are on the Comptroller's website. No 2027 guide was published at the time of checking.

Reciprocity

Agreements with District of Columbia, Pennsylvania, Virginia, West Virginia. Employee form: Form MW507 (line 4 for the District of Columbia, Virginia and West Virginia; line 5 for Pennsylvania, with lines 6 or 7 for the Pennsylvania local exemption). Line 4 is for residents of the District of Columbia, Virginia or West Virginia who do not maintain a place of abode in Maryland for 183 days or more; a domiciliary of the District of Columbia, Pennsylvania or Virginia with an abode in Maryland for 183 days or more is a statutory resident. A West Virginia domiciliary is not taxed on wages regardless of time spent in Maryland. Pennsylvania residents are exempt only from the state portion: withholding continues at the rate for the Maryland county where they work unless they live in York or Adams County (line 6) or in a Pennsylvania locality that does not tax Maryland residents (line 7). The employer must send the Comptroller a copy of any MW507 claiming exemption based on nonresidence. source Public record

Nonresidents working here

No day or wage threshold stated: nonresidents from states with no income tax or no written reciprocal agreement are subject to Maryland tax, and withholding must be made from wages for services performed in Maryland, at the special 2.25% nonresident rate (no local tax). Tax-General Article (as cited in the guide). source Public record

Deposits and returns

• accelerated: Employers that withheld $15,000 or more in the preceding calendar year and have $700 or more of accumulated withholding. Due Within three business days after the pay date; a waiver allowing monthly returns may be requested
• monthly: More than $700 of withholding in any one quarter. Due The 15th of the following month (December is due January 15)
• quarterly: Less than $700 of withholding per quarter. Due April 15, July 15, October 15 and January 15
• annual: Less than $250 of withholding per calendar year. Due The guide's narrative says the last day of January following the year; its due date table lists January 15
• seasonal: Employers that operate only during certain months, with prior approval. Due Returns only for the months the business operates

Form MW506, Employer's Return of Income Tax Withheld (Form MW506M for accelerated filers), due on the dates above; a due date on a weekend or holiday moves to the next business day. The Comptroller reviews accounts each year and notifies an employer whose filing frequency changes. The guide encourages filing and paying MW506 electronically on Maryland Tax Connect (direct debit) or by EFT, and says not to send a paper return when filing electronically. A Comptroller tax guidance page (KB0010092) is reported to make electronic payment mandatory for payments of $10,000 or more, but it could not be saved (see open). Maryland Tax Connect source Public record

Annual reconciliation

MW508, due January 31. With the W-2 and 1099 filing rules

Local taxes employers withhold

• County (and Baltimore City) local income tax: Levied by each county and Baltimore City (the guide says there can be 24 different local rates) and withheld by the employer together with the state tax on the same MW506, under the Comptroller's withholding account; the employer uses the combined percentage chart for the employee's county of residence, and state and local tax are combined in box 17 of the W-2. rates source Public record

Recent and coming changes

• Jan 1, 2025 The Budget Reconciliation and Financing Act of 2025 (Chapter 604) added 6.25% and 6.50% state brackets for tax years beginning after December 31, 2024, and raised and indexed the standard deduction; the 2026 guide's lump sum bonus rate uses the 6.50% top rate and its percentage method uses a $3,400 standard deduction. source Public record
• Jan 1, 2026 Counties may impose up to a 3.30% local income tax for tax years beginning after December 31, 2025; for 2026 Allegany County rose from 3.03% to 3.20% and Kent County from 3.20% to 3.30%. source Public record
• Sep 1, 2026 The Comptroller announced that its tax systems were restored after a planned outage in late August 2026 and that Maryland Tax Connect replaced the legacy systems for filing and payment. source Public record

The annual reconciliation (MW508) and W-2 filing are covered on the information returns page. Gambling winnings over $5,000 are withheld at 9.50% for residents and 8.75% for nonresidents. Maryland's FAMLI paid leave contributions are administered by the Department of Labor, not the Comptroller, and are left out here.

Not confirmed: Electronic payment mandate: a search result for the Comptroller's Payment Methods guidance (KB0010092) says electronic payment of withholding is required for payments of $10,000 or more, but the page is rendered by script and could not be saved with curl (the knowledge base API needs a login), so the threshold is not stated as a fact. The Comptroller's employer withholding FAQ (KB0010108) and Employer Withholding page (KB0010017) are script-rendered and could not be read. Whether a federal Form W-4 is accepted in place of Form MW507 is not stated in the guide or the form; the guide only says the MW507 exemptions need not match the W-4. No Comptroller statement on a convenience of the employer rule for remote workers was found. The guide's narrative gives the annual MW506 due date as the last day of January, while its due date table lists January 15. The county rate list on page 9 of the guide did not extract as text; the per-county rates were not copied. The 2027 withholding guide was not yet published (the 2027 path returned 404 on 2026-11-03).

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

Maryland residents claim a credit for income tax paid to other states and their localities on Form 502CR, Part A, split into a State credit (Part AA, to Form 502 line 24) and a local credit (Part BB, to Form 502 line 31). A part-year resident keeps income received while not a Maryland resident out of Maryland tax by a subtraction on Form 502 line 12, then prorates deductions and exemptions by the Maryland income factor. Nonresidents get no credit for tax paid to their home state, and Maryland is an associate member of the Multistate Tax Commission.

Residents: credit for tax paid to other states

Form 502CR, Part A, Credit for Income Taxes Paid to Other States and Localities (one Form 502CR per state, with Parts AA and BB as the summary). Line: Part A line 17 (State credit) goes to Part AA line 1, which is included on Form 502 line 24; Part A line 18 (local credit) goes to Part BB line 1 and Form 502 line 31. Limit: The credit is the smaller of the tax actually paid to the other state and locality (line 15) or the reduction in Maryland State and local tax from excluding the income taxed by the other state (line 14). The State credit is the lesser of the tentative State credit (line 10) or line 16; the rest of line 16 is the local credit. For 2025 the computation also removes doubly taxed capital gain from the new 2% tax on net capital gain (lines 5 to 8). Covers: Income tax paid to the states listed in Group I, the District of Columbia and U.S. territories and possessions, and the nonresident tax of a locality in another state. Group II (Pennsylvania, Virginia, District of Columbia, West Virginia) is reciprocal for wages, salaries, tips and commissions only, so the credit covers other income from those places. Group III states have no income tax and give no credit. Yes: tax paid to a locality in the other state counts toward line 15, and the credit is split between the Maryland State tax and the Maryland local (county) tax; Pennsylvania local wage tax can be claimed on line 15. Foreign taxes: No foreign country is listed; the eligible groups cover other states, the District of Columbia and U.S. territories and possessions. Pass-through entity taxes: The credit can include tax an out-of-state pass-through entity paid at the entity level on the member's share, but that portion of the credit must be added back as addition modification t on Form 502. Attach: Form 502CR and a completed, signed copy of the return filed with the other state (and locality); the W-2 is not enough. Administrative Release 42 lists the required documentation. A person domiciled in Maryland who is also taxed as a resident of another state claims the credit on the Maryland return; a person domiciled in another listed state who must file a Maryland resident return takes the credit in the state of domicile. A separate Form 502CR is needed for each state. Form 502CR (2025), Part A and instructions; Maryland Resident Tax Booklet (2025), Instructions 12, 18 and 26. source Public record

Part-year residents: income while a nonresident

Subtracted from income The part-year return reports all federal income, then subtracts the income received while not a Maryland resident. Deductions and exemptions are then prorated by the Maryland income factor (Worksheet 26A). Form 502 (resident return, with "P" in the Part-year/Military box and the dates of Maryland residence). Line: Form 502 line 12, Nonresident income. source Public record

Part-year residents: credit for the period of residence

Available. Form 502CR Part A is used on the Form 502 part-year return, but no credit is allowed for tax paid on the nonresident income subtracted on line 12. Form 502CR, Part A. source Public record

Nonresidents: reverse credit

No. Nonresidents filing Form 505, 515 or 504 are not eligible for the credit for income taxes paid to other states. source Public record

Local income taxes

The Form 502CR credit covers the Maryland county tax: Part A line 18, the local credit, goes to Part BB and Form 502 line 31, separate from the State credit on Part AA. source Public record

Multistate Tax Compact

Associate member. source Public record

Other interstate rules

• Statutory resident: a person domiciled elsewhere who keeps a place of abode in Maryland for more than six months (183 days) of the year and is physically present for 183 days or more files as a Maryland resident on Form 502. source Public record
• Nonresidents do not pay the county tax; the nonresident tax table excludes "the local income tax or Special Nonresident Tax", and on a composite return a nonresident member is taxed at 6.50% plus the 2.25% special nonresident tax. source Public record

Recent and coming changes

• Jan 1, 2025 From tax year 2025, filers with federal AGI over $350,000 owe an additional 2% tax on certain net capital gain (Form 502CG); Form 502CR now takes that tax into account in the credit (lines 5 to 8). source Public record

Reciprocity for wages with the District of Columbia, Pennsylvania, Virginia and West Virginia is covered in the withholding data and not repeated here.

Not confirmed: Administrative Release 42 (documentation for the credit) was not saved: the URL tried returned 404. Whether Maryland has adopted UDITPA or the Compact apportionment article was not checked against the statute.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

Corporations file Form 500 by the 15th day of the 4th month after the tax year ends (April 15, 2026 for calendar 2025), with a seven-month extension on Form 500E. S corporations and partnerships file Form 510 by the same 15th day of the 4th month, with a seven-month (S corporation) or six-month (other) extension on Form 510/511E. Every domestic and foreign business entity files an annual report (Form 1, with the personal property return) with SDAT by April 15 each year, or requests a two-month extension; the fee is $300 for corporations, LLCs, LPs and LLPs and nothing for nonstock corporations.

Corporate return

Corporate income tax. Form 500, Corporation Income Tax Return. Due: By the 15th day of the 4th month following the close of the tax year or period, or by the original due date required for filing the federal return. For tax year 2025: Apr 15, 2026. Fiscal years: Same rule for fiscal years (15th day of the 4th month after the year ends). Corporations given a later federal due date under the Internal Revenue Code get the same due date for Maryland. source Public record

Corporate extension

By request. Seven months from the original due date (the maximum allowed). Form 500E, Application for Extension to File Corporation Income Tax Return, filed by the original due date; automatic if timely. With no tax due it can be filed online or by telefile; a corporation's first filing must use the paper Form 500E even with no tax due. The extension covers filing only, not payment; full payment of any balance due must be submitted with the application.

S corporations

Form 510, Pass-Through Entity Income Tax Return (or Form 511 for an entity electing to pay tax at the entity level). Due: By the 15th day of the 4th month following the close of the tax year or period. For tax year 2025: Apr 15, 2026. Form 510/511E by the original due date, with an extension also filed with the IRS and full payment of any balance due; seven months for S corporations. The extension does not extend the time to pay. source Public record

Partnerships

Form 510, Pass-Through Entity Income Tax Return (or Form 511 for an electing entity). Due: By the 15th day of the 4th month following the close of the tax year or period. For tax year 2025: Apr 15, 2026. Form 510/511E by the original due date, with an extension also filed with the IRS and full payment of any balance due; six months for pass-through entities other than S corporations. source Public record

Individuals

Form 502. For tax year 2025: Apr 15, 2026. Automatic six-month extension. With no tax due and a federal extension requested, no Maryland filing is needed; with no tax due and no federal extension, file the extension online or by phone; if tax is due, pay with Form PV by April 15, 2026. The extension does not extend the time to pay. source Public record

Annual report

Filed with the Maryland State Department of Assessments and Taxation (SDAT) through Maryland Business Express.

The annual report and the business personal property return are one form. A business with less than $20,000 of personal property in Maryland (original cost, on January 1) attests to that instead of filing the personal property section. Businesses forfeited for missed filings can file up to ten years of overdue reports online. Registered charities also update their registration with the Secretary of State within six months after the fiscal year ends (on the start-up planner).

Recent and coming changes

• The 2025 annual report (Form 1) added supplemental employer questions compiled by the Joint Enforcement Task Force. source Public record

Form 500, 510 and 502 due dates are unchanged in the tax year 2025 instructions; nothing in the saved sources changes them for tax year 2026. The pass-through entity tax (Form 511) is covered separately.

Not confirmed: The digital advertising gross revenues tax return (an annual Comptroller return) was not researched; add it if it belongs among dated returns. Tax year 2026 Form 500, 510 and 502 instructions are not yet published; recheck due dates and extension lengths when they are.

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

A taxpayer whose unpaid liability for withholding, corporate income, sales and use or certain excise taxes is $10,000 or more must pay by ACH credit, ACH debit or direct debit. The Comptroller may assess a penalty of up to 10% for failing to pay a tax or file a return when due, and interest runs from the original due date at 10.8133% a year (0.9011% a month) for 2026.

Interest on unpaid tax

On or before October 1 of each year the Comptroller sets the annual rate for the next calendar year on refunds and money owed to the State as the greater of 9% (for 2023 and later) or 3 percentage points above the average prime rate quoted by commercial banks to large businesses during the State's previous fiscal year. Interest for each month or fraction of a month is one-twelfth of the annual rate (0.9011% a month for 2026). Compounding: Not stated; the statute charges one-twelfth of the annual rate for each month or fraction of a month. Md. Code, Tax-General 13-601 and 13-604. source Public record

When tax must be paid electronically

• Withholding: Unpaid tax liability of $10,000 or more; a payroll agent must also pay electronically when its payments for any period exceed $10,000 in the aggregate. Methods: ACH credit, ACH debit or direct debit; wire transfer only after a failed ACH transaction and with the Comptroller's prior approval. A person paying by ACH debit, or as an agent for a taxpayer, may be required to register with the Comptroller before the first ACH payment. Penalty for paying another way: Interest and a penalty on the unpaid tax from the due date to the date the funds become available to the State; may be waived if the payer shows a good faith effort and due diligence. source Public record
• Corporate: Unpaid tax liability of $10,000 or more. Methods: ACH credit, ACH debit or direct debit; wire transfer only after a failed ACH transaction and with prior approval. Registration with the Comptroller may be required before an ACH debit payment. Penalty for paying another way: Interest and a penalty from the due date to the date the funds become available (Tax-General 13-104(c)). source Public record
• Sales and use: Unpaid tax liability of $10,000 or more. Methods: ACH credit, ACH debit or direct debit; ACH credit may not be used for sales and use tax on sales of alcoholic beverages. Registration with the Comptroller may be required before an ACH debit payment. Penalty for paying another way: Interest and a penalty from the due date to the date the funds become available (Tax-General 13-104(c)). source Public record
• Other: motor fuel, motor carrier, alcoholic beverage and tobacco taxes: Unpaid tax liability of $10,000 or more. Methods: ACH credit, ACH debit or direct debit. Registration with the Comptroller may be required before an ACH debit payment. Penalty for paying another way: Interest and a penalty from the due date to the date the funds become available (Tax-General 13-104(c)). source Public record
• Other: delinquent withholding, corporate income or sales and use tax: The Comptroller may require a taxpayer with a delinquent unpaid liability to pay by immediately available funds regardless of the amount. Methods: Immediately available funds (ACH credit, ACH debit, direct debit or wire transfer). source Public record

Penalties

Late filing

Covers: Any tax, including individual income tax; the Comptroller's business tip applies it to late sales and use, admissions and amusement, tire fee and withholding returns. Up to 10% for failing to pay any tax, or failing to file a tax return, when due; a late withholding return is subject to a 10 percent penalty after 30 days. Maximum: 10% of the unpaid tax. Md. Code, Tax-General 13-701. source Public record

Late payment

Covers: Any tax under the Tax-General Article; up to 25% for alcoholic beverage tax, financial institution franchise tax and tobacco tax. A penalty not exceeding 10% of the unpaid tax. Maximum: 10% of the unpaid tax (25% for alcoholic beverage, financial institution franchise and tobacco tax). Maryland states one penalty: the Comptroller's booklet describes the up to 10% penalty as covering failing to pay any tax or failing to file a return when due, and the statute charges it on unpaid tax. No separate late filing penalty is stated. Md. Code, Tax-General 13-701. source Public record

Estimated tax, individuals

Charged as interest. The annual interest rate on unpaid tax (10.8133% for 2026), figured on Form 502UP. Safe harbor: No interest is due if the tax after Maryland withholding is $500 or less, or if four quarterly payments were each at least one-fourth of 110% of last year's taxes or 90% of the current year's taxes. Special rules apply to farmers and fishermen, uneven income, and filers with 90% of taxable income taxable by another state where the underpayment is only the county tax. Form: Form 502UP. source Public record

Estimated tax, corporations

Charged as both. Interest at the annual rate on each underpaid installment, plus a penalty of 10% of the underpayments in any quarter where timely payments are less than 50% of one-quarter of the required annual estimated tax. Safe harbor: Estimated payments must total at least 90% of the current year's tax or 110% of the prior year's tax, with at least 25% by each installment date; no interest or penalty if the current year's tax is $1,000 or less or the short period is under 4 months. Corporations may not use the annualization method. Form: Form 500UP (also used by pass-through entities filing Form 510 or 511). source Public record

Penalty relief

For reasonable cause, the tax collector may waive a penalty (Tax-General 13-714) and may waive interest on unpaid tax (13-606). Interest and penalty for not paying in immediately available funds may be waived if the person shows a good faith effort to comply and due diligence to start payment correctly and on time (13-104(c)(2)). source Public record

Other penalties

• Dishonored or invalid payment. $30 fee, in addition to penalty and interest. source Public record
• Not paying in immediately available funds when required. Interest and a penalty from the due date to the date the funds become available (Tax-General 13-104(c)). source Public record
• False return with intent to evade tax (taxpayer or paid preparer). Up to 100% of the tax due. source Public record
• Failing to comply within 10 days with a notice and demand on a final sales and use tax assessment. 25% of the unpaid assessment, in addition to the 13-701 penalty. source Public record
• Underestimating estimated income tax (statutory penalty). Up to 25% of the amount underestimated (Tax-General 13-702). source Public record

Recent and coming changes

• Jan 1, 2025 The Comptroller will waive interest or penalties on underpaid 2025 estimated income tax when the underpayment results from the 2025 income tax rate changes. source Public record
• Chapter 604 of the Acts of 2025 sets the interest rate on sales and use tax refunds resulting from a final decision in Potomac Edison Company v. Comptroller at the average prime rate for the 12 months before the decision. source Public record

Refund interest is paid at the same annual rate, from the 45th day after a refund claim is filed, but not on refunds of excess withholding or overpaid estimated income tax (Tax-General 13-603). Withholding deposit schedules and the preparer e-file mandate are on the withholding and tax professional pages.

Not confirmed: The 2027 interest rate: the statute required the Comptroller to set it by October 1, 2026, but no published figure was found; the 2025 booklet says to see marylandcomptroller.gov for tax paid on or after January 1, 2027. How to request a penalty waiver (form or online method) and any time limit: the Comptroller's tax guidance pages on services.marylandcomptroller.gov and marylandtaxes.gov are rendered by script and could not be read. No first-time abatement policy was found in the sources read. Penalties for late information returns or the MW508 reconciliation were not found in the sources read.

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

Maryland does not follow IRS postponements automatically; the Comptroller announces relief for each disaster in a news release, which has followed IRS guidelines for out-of-state hurricanes and has also given Maryland businesses more time after in-state storms. No standing statute or regulation was found; the Comptroller may extend filing for good cause and waive interest and penalties for reasonable cause.

When the IRS postpones deadlines

Announces relief case by case Announced per disaster. For Hurricanes Fiona and Ian (Oct. 13, 2022) the Comptroller's office would be "following Internal Revenue Service (IRS) guidelines to extend filing and payment deadlines for various Maryland non-resident individual and business tax returns until February 15, 2023.". Set in each release. The Fiona and Ian relief applied to residential and commercial victims located in the FEMA-declared emergency zones in Florida, North Carolina, South Carolina and Puerto Rico. Comptroller of Maryland news release, Oct. 13, 2022; general authority in Tax-General 10-823 (extension to file for good cause), 13-606(a) and 13-714(a) (waiver of interest and penalty for reasonable cause). source Public record

Taxes covered

Set in each release. Fiona and Ian (2022): various nonresident individual and business returns and payments. Remnants of Hurricane Ida (2021): business sales and use, admissions and amusement, withholding and alcohol taxes due in September, and motor fuel tax. source Public record

State-declared disasters

The Comptroller has given relief for in-state storms by news release: after the remnants of Hurricane Ida (Sept. 3, 2021), statewide, a waiver of interest and penalties for businesses that filed and paid September sales and use, admissions and amusement, withholding and alcohol taxes by dates a month later, and for motor fuel tax licensees that filed and paid by Oct. 31, 2021. source Public record

How to get relief

Per release. For Fiona and Ian, taxpayers asking for relief from interest or penalty for nonresident late filing were told to contact the Comptroller's Office at taxpayerrelief@marylandtaxes.gov. Penalties: For reasonable cause, a tax collector may waive interest on unpaid tax (Tax-General 13-606(a)) and a penalty (Tax-General 13-714(a)). source Public record

Where relief is posted

Comptroller of Maryland newsroom (no standing disaster page found)

The releases cited were sent through the Comptroller's GovDelivery account.

Not confirmed: No Comptroller announcement from 2023 to 2026 for a disaster was read; the newsroom list loads by script and did not show in an automated read. Whether the Comptroller followed the IRS for federal disasters in or near Maryland after 2022 was not confirmed. No Maryland casualty loss, sales tax or property tax disaster rule was looked for.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $69.3B; Individual income tax payments and SECA tax $18.8B; Business income taxes $4.2B; Estate and trust income tax $1.1B; Excise taxes $431M; Estate tax $404M; Unemployment insurance tax $132M; Gift tax $85M; Railroad retirement tax $23M. source Public record

Filers moving in and out, 2022 to 2023

83,281 returns (135,223 people) with $6.7B of income moved in from other states; 96,909 returns (155,335 people) with $8.6B moved out, a net loss of $1.8B in income. source Public record

Minimum wage

Checked Nov 3, 2026. Maryland Department of Labor, Division of Labor and Industry

Maryland's minimum wage is $15.00 an hour, set in statute beginning January 1, 2024, with no later step or inflation index, so it stays $15.00 in 2027 unless the law changes. Tipped employees must be paid at least $3.63 an hour in cash. Howard, Montgomery and Prince George's Counties set higher minimums that change each July 1; Montgomery's rises with inflation and differs by employer size.

Rate

$15.00 from Jan 1, 2024 In effect since January 1, 2024; unchanged in 2026. Not for use in Howard, Montgomery and Prince George's Counties, which set higher rates.
$15.00 from Jan 1, 2024 No change scheduled: Labor and Employment Article 3-413 sets $15.00 beginning January 1, 2024 with no later step or index. source Public record

How it is set

Fixed in law Md. Code, Labor and Employment 3-413(c) source Public record

Other rates

• Small employers: the statute's separate small employer rate is also $15.00 beginning January 1, 2024: $15.00 (2026) source Public record

Tipped employees

2026: cash wage $3.63, tip credit $11.37 Applies to employees who receive more than $30 a month in tips. The tip credit may not exceed the minimum wage less $3.63. Restaurants using the credit must give a Tip Credit Wage Statement each pay period.
2027: cash wage $3.63, tip credit $11.37 Unchanged unless the law changes: the $3.63 figure is fixed in Labor and Employment 3-419. source Public record

Youth and training wages

$12.75. Employees under 18 may be paid 85% of the state minimum wage ($12.75 at $15.00, computed). Employees under 16 working less than 20 hours a week are exempt. source Public record

Local minimum wages

Allowed

• Montgomery County, large employers (51 or more employees): $18.00 in 2026 source Public record
• Montgomery County, mid-sized employers (11 to 50 employees, and certain nonprofits and Medicaid-funded home care providers): $16.50 in 2026 source Public record
• Montgomery County, small employers (10 or fewer employees): $15.95 in 2026 source Public record
• Howard County, all employers: $16.00 in 2026 source Public record
• Prince George's County, all employers: $15.30 in 2026 source Public record

source Public record

Poster

Minimum Wage and Other Requirements: Maryland (revised 9/1/2026; separate posters for Howard, Montgomery and Prince George's Counties)

Recent and coming changes

• Jul 1, 2026 Montgomery County minimum wages rose to $18.00 (large), $16.50 (mid-sized) and $15.95 (small employers), with the next inflation adjustment due July 1, 2027. source Public record

Maryland exempts employees who meet the federal executive, administrative or professional definitions and sets no separate salary threshold. Montgomery County lets employers pay 85% of the county rate to employees under 20 for their first six months.

Not confirmed: Howard County and Prince George's County rates are from the state Department of Labor page; the counties' own ordinances and pages were not read, nor whether either county indexes its rate. Rates for July 1, 2027 in Howard, Montgomery and Prince George's Counties are not yet published. The state Minimum Wage FAQ page (minwagefaqs.shtml) still describes the employer size tiers from 2021; it was not used.

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. Enacted, not yet collecting

Maryland's Family and Medical Leave Insurance (FAMLI) program, run by the Maryland Department of Labor's FAMLI Division, starts payroll contributions on January 1, 2027, and benefits on January 1, 2028; nothing is collected in 2026. The 2027 rate is 0.9% of wages up to the Social Security wage base, split equally (0.45% employer, 0.45% employee), and employers with fewer than 15 employees remit only the 0.45% employee share. Contributions and Quarterly Wage and Hour Reports are filed through paidleave.maryland.gov, the first due April 30, 2027.

Family and Medical Leave Insurance (FAMLI)

Kind and agency

Family and medical. Maryland Department of Labor, FAMLI Division. Md. Code, Labor and Employment, Title 8.3 (rate and split: section 8.3-601); COMAR 09.42.

Started

Contributions from Jan 1, 2027. Benefits from Jan 1, 2028.

Contribution rate

2027: 0.9% of wages One combined rate for family and medical leave. Set in 2026 and reaffirmed in April 2026; applies to wages paid January 1 to December 31, 2027. By law the total rate may not exceed 1.2% of wages.
2026: not published No contributions in 2026; collection starts January 1, 2027. source Public record

Wage base

2027: $192,300 The Social Security contribution and benefit base for 2027, which the program uses as its cap source Public record

Who pays

Employer: 50% of the total rate (0.45% of wages in 2027) for an employer with 15 or more employees; none for a small employer. Employee: 50% of the total rate (0.45% of wages in 2027). Yes. The employer may withhold up to 50% of the rate from employee pay, or may pay all or part of the employee share. Deductions must be taken in the regular pay cycle and cannot be taken after the pay period ends (a paycheck too small to cover the contribution allows up to six pay periods). source Public record

Small employers

Fewer than 15 employees. Remits only the employee share (50% of the rate) and may withhold it from pay; must still register and file Quarterly Wage and Hour Reports. Size counts every employee under the same federal EIN, inside and outside Maryland, but not independent contractors. In 2027 size is figured each quarter from that quarter's report; from 2028 it is the average of the previous 4 quarters and sets the rate for the whole following year. source Public record

Private plans

Allowed. Commercial plans (any employer) or self-insured plans (50 or more employees). To skip remitting contributions for 2027, an employer had to file a Declaration of Intent in its FAMLI account, with a Proof of Private Plan Consultation signed by a licensed insurance agent, between September 1 and November 15, 2026, and hold 2027 contributions in escrow. Private plan applications open in summer 2027 and are due October 1, 2027. Annual application fee: $1,000 for self-insured plans; $100 to $1,000 for commercial plans by employer size. Employees cannot be charged more than under the State Plan. source Public record

Filing and payment

Quarterly Wage and Hour Report (QWHR): hours worked, gross wages, wages subject to FAMLI and amounts withheld for each employee, filed by CSV upload, manual entry or SFTP. Every employer files, including small employers and private plan employers. Due Report and payment both due the last day of the month after the quarter: April 30, July 31, October 31 and January 31. First due April 30, 2027, for wages paid January 1 to March 31, 2027. FAMLI account (paidleave.maryland.gov) source Public record

Benefits

Up to 12 weeks in a 12-month period (up to 24 weeks when an employee has both a serious health condition and a new child in the same year). 90% of the employee's average weekly wage up to 65% of the State Average Weekly Wage, plus 50% of the average weekly wage above that. Maximum $1,000 a week in 2028. source Public record

Recent and coming changes

• Jan 1, 2027 Payroll contributions begin at 0.9% (0.45% employer, 0.45% employee); the first quarterly report and payment are due April 30, 2027. source Public record
• Nov 1, 2027 MD Labor sets the 2028 rate on or before November 1, 2027, and each year after that for the next calendar year, within the 1.2% cap. source Public record
• Oct 1, 2027 Private plan applications are due; employers that filed a Declaration of Intent must apply by this date or owe the escrowed contributions to the State. source Public record
• Jan 1, 2028 Benefits become available. source Public record

Every employer with at least one employee in Maryland must register, and registration must be done by an Authorized Officer (a third-party agent cannot register for the employer, but can be given a Power of Attorney afterward). An owner who is the sole employee, including of an S corporation, is not an employer for FAMLI. Self-employed Maryland residents will be able to opt in at a later date.

Not confirmed: The history of earlier delays to the start dates (contributions and benefits were originally set earlier) was not traced to the session laws; only the current dates are recorded. No 2028 rate yet: MD Labor announces it by November 1, 2027.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. Paid sick leave

Maryland's Healthy Working Families Act requires earned sick and safe leave of at least one hour per 30 hours worked, up to 40 hours earned a year: paid at employers with 15 or more employees, unpaid at smaller ones. Job-protected family leave comes from the Parental Leave Act (6 weeks unpaid at employers with 15 to 49 employees) until FAMLI benefits and their job protection start on January 1, 2028; Montgomery County has its own, more generous sick leave law. Accrued vacation is owed at separation unless a written policy, disclosed at hiring, says otherwise.

Paid sick leave

The law

Maryland Healthy Working Families Act (earned sick and safe leave) source Public record

Employers covered

All employers with employees whose primary work location is in Maryland, wherever the employer is located, including State and local government units. Employers with 15 or more employees (the average monthly number in the preceding year, counting full-time, part-time, temporary and seasonal employees) must provide paid leave at the employee's normal wage rate; employers with 14 or fewer must provide unpaid leave. Tipped employees need not be paid more than the minimum wage for leave.

Employees not covered

Employees who regularly work less than 12 hours a week; individuals under 18 before the beginning of the year; certain agricultural workers; construction workers under a collective bargaining agreement that expressly waives the Act; as-needed workers in health or human services who may reject shifts and are not guaranteed work (not temporary staffing agency employees); certain temporary services agency and employment agency workers; independent contractors and certain real estate licensees.

How it builds up

At least 1 hour for every 30 hours worked; overtime-exempt employees are assumed to work 40 hours a week (or their shorter normal workweek). No accrual in a 2-week pay period with fewer than 24 hours worked, a 1-week pay period with fewer than 24 hours over that and the prior period, or a semimonthly pay period with fewer than 26 hours.

Yearly cap

The employer need not let an employee earn more than 40 hours in a year, use more than 64 hours in a year, or hold more than 64 hours at any time.

Front-loading

Allowed: the employer may award the full year's amount at the beginning of the year, and then need not allow carryover.

When use can start

The employer need not allow use during the first 106 calendar days of employment.

Carryover

Unused leave carries over to the next year, up to 40 hours (and the 64-hour balance cap); not required when the employer front-loads.

Allowed uses

The employee's own mental or physical illness, injury or condition; preventive care for the employee or a family member; care of an ill family member; maternity or paternity leave; and absences due to domestic violence, sexual assault or stalking against the employee or a family member (medical care, victim services, legal services, relocation). Family members: children, parents and parents-in-law, legal guardians and wards, spouse, grandparents, grandchildren and siblings, including step, foster and adoptive relations.

Notice and documentation

For foreseeable leave the employer may require up to 7 days' advance notice; for unforeseeable leave the employee gives notice as soon as practicable. The employer may deny leave if notice was not given and the absence disrupts the employer. Verification may be required only for leave of more than two consecutive scheduled shifts, or for leave between the 107th and 120th day of employment if agreed at hiring.

At the end of employment

Not required at separation. An employee rehired within 37 weeks gets back unused leave unless the employer paid it out.

PTO policies

Yes: an existing paid leave policy (vacation, PTO and similar) need not change if it lets employees accrue and use leave at least as generously and for the same purposes.

Employer duties

Notify employees of their rights (the Commissioner's poster and model notice may be used); give a written statement of available leave each time wages are paid, or an online system showing the balance; keep records of leave accrued and used for at least 3 years.

Enforcement

Commissioner of Labor and Industry (Maryland Department of Labor, Employment Standards Service): complaint, mediation and orders for the value of unpaid leave and damages, up to three times the hourly wage per violation, and civil penalties up to $1,000 per employee. If an order is not obeyed, the employee may sue within 3 years to enforce it (triple the unpaid leave, punitive damages, fees). No adverse action or absence control policy may count the leave.

Citation

Md. Code, Labor and Employment, sections 3-1301 to 3-1311, House Bill 1 of 2017; the General Assembly overrode the Governor's veto in January 2018, in effect since Feb 11, 2018

Agency guidance

labor.maryland.gov

Local laws: The Act preempts any local law enacted on or after January 1, 2017 that regulates sick and safe leave from private employers, but a local law enacted before that date may still be amended. Montgomery County is the only county whose law predates that cutoff, and employers there follow whichever provision is more generous. (Md. Code, Labor and Employment, section 3-1302(d)) source Public record

City and county paid sick leave laws

• Montgomery County Oct 1, 2016 Earned Sick and Safe Leave Law (County Code Chapter 27, Article XIII): every employer with 1 or more employees in the County gives leave of at least 1 hour per 30 hours worked in the County, up to 56 hours a year paid (use up to 80 hours a year) at employers with 5 or more employees; employers with fewer than 5 give 32 hours paid plus 24 hours unpaid. Covers employees who regularly work more than 8 hours a week; use may be barred during the first 90 days; rehire within 9 months restores the balance. Bill 32-16 (2016) added birth, adoption and foster placement as uses. source Public record

Family and medical leave

The law

Maryland Parental Leave Act; job protection under the Family and Medical Leave Insurance (FAMLI) law from 2028, Md. Code, Labor and Employment, sections 3-1201 to 3-1210 (Parental Leave Act); sections 8.3-701, 8.3-702 and 8.3-706 (FAMLI leave and job protection) source Public record

Employers covered

Parental Leave Act: employers with at least 15 but not more than 49 employees in Maryland that are not covered by the federal FMLA. FAMLI job protection (from January 1, 2028): every employer of a covered individual taking FAMLI leave.

Who is eligible

Parental Leave Act: 12 months with the employer and 1,250 hours in the past 12 months, at a work site with 15 or more employees within 75 miles. FAMLI: a covered employee with at least 680 hours of work in Maryland over the four most recently completed calendar quarters.

How long

Parental Leave Act: 6 workweeks in a 12-month period. FAMLI: up to 12 weeks of benefits in an application year (up to 12 more when a birth or placement and the employee's own serious health condition fall in the same year), restored to an equivalent position afterward.

Reasons

Parental Leave Act: birth of a child, or placement for adoption or foster care. FAMLI: bonding with a new child, a family member's serious health condition, the employee's own serious health condition, caring for a service member, and military deployment exigencies. Leave and restoration may be denied only to prevent substantial and grievous economic injury, with notice. The Maryland Flexible Leave Act (section 3-802) separately lets employees of employers with 15 or more employees use their earned paid leave for an immediate family member's illness.

Paid?

Parental Leave Act leave is unpaid (paid leave may be substituted). FAMLI leave is paid by the state Family and Medical Leave Insurance program from January 1, 2028 (already on the site).

Wage replacement: Family and Medical Leave Insurance (FAMLI). Contribution rates and benefits

Vacation and PTO at the end of employment

Paid unless policy says no All wages due are paid at termination, and accrued leave must be paid unless the employer has a written policy limiting payment of accrued leave, told the employee about its leave benefits at hiring, and the employee is not entitled to payment under that written policy. The Department of Labor says recovery of unused vacation at separation is contingent on the employer's policy. (Md. Code, Labor and Employment, section 3-505) source Public record

Other leave the law requires

Recent and coming changes

• Jan 1, 2028 FAMLI benefits begin: covered employees may take up to 12 weeks of paid family and medical leave and must be restored to an equivalent position afterward (section 8.3-706). enacted source Public record

What was checked: Checked the Healthy Working Families Act (3-1301 to 3-1311) and the Department of Labor's FAQ, the Parental Leave Act, the Flexible Leave Act, adoption leave (3-801), military family leave (3-803), Civil Air Patrol leave, FAMLI leave and job protection (Title 8.3), wage payment at termination (3-505), jury service, voting, National Guard and pregnancy accommodation statutes, and Montgomery County's Office of Human Rights pages. Not listed because they only bar firing: witnesses and crime victims attending proceedings (Courts and Judicial Proceedings 9-205) and volunteer fire, rescue and civil defense members responding to a Governor-declared emergency (Labor and Employment 3-703). No Maryland law requires private employers to give holidays off or holiday premium pay.

Not confirmed: Amendments to the Healthy Working Families Act in the 2025 and 2026 sessions were not traced: the statute text read is current, but the session laws behind each clause were not checked. A 2026 bill (HB 1129, sick leave for Medicaid personal care aides) was seen only as a first-reader fiscal note; its outcome was not checked. Montgomery County's current Code text (American Legal Publishing, codelibrary.amlegal.com) returned 403. The County's posted clean Article XIII PDF predates Bill 32-16, so the County figures rest on the Office of Human Rights page and its July 2018 guidance; later County amendments, if any, were not checked. Which employers section 20-609 covers depends on the State Government Title 20 employer definition, which was not read for this entry. The Department of Labor's sick leave FAQ says the Act's posting and statement duties apply to small employers too; its pages on adoption, deployment and parental leave were not read.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Sales and use tax

Checked Nov 3, 2026

Maryland's general sales and use tax rate is 6%, with a 3% rate since July 1, 2025 on data, information technology and software publishing services. A remote seller must be licensed and collect once its gross revenue from sales delivered into Maryland exceeds $100,000, or it makes 200 or more separate transactions, in the previous or current calendar year. Returns are filed on Maryland Tax Connect, and electronic filing is required for periods beginning after December 31, 2026.

State rate

6% Md. Code, Tax-General § 11-104(a)
3% on data and IT services (NAICS 518, 519, 5415) and software publishing services (NAICS 5132); 9% on alcoholic beverages; 12% on cannabis from fiscal year 2026 (Tax-General § 11-104(g), (k), (l)). source Public record

Local taxes

Not confirmed. No Comptroller page read for this record says whether counties or cities levy a general sales tax; the Comptroller's sales and use tax pages on services.marylandcomptroller.gov load only with JavaScript and were not read.

Remote sellers

$100,000 or 200 transactions; counts gross: gross revenue from sales of tangible personal property, digital codes, digital products or taxable services delivered in Maryland (more than $100,000) sales; previous calendar year or current calendar year; since Oct 1, 2018. The thresholds are in the Comptroller's regulation, not the statute. The regulation says $100,000 must be exceeded, while 200 or more transactions is enough. A license is required before engaging in the business of an out-of-state vendor (Tax-General § 11-702); no separate grace period after crossing the threshold was found. source Public record

Marketplace facilitators

Must collect, since Oct 1, 2019 source Public record

Streamlined Sales Tax

Not a member source Public record

Registration

Sales and use tax license Register A license is required to engage in the business of a retail vendor, an out-of-state vendor or a marketplace facilitator, and an application is made for each place of business in Maryland (Tax-General §§ 11-702 and 11-703). The Comptroller's 2025 checklist tells businesses to sign up for Maryland Tax Connect and register for a sales and use tax license there. source Public record

Filing

• monthly: the default: a return by the 20th of the month after any month with taxable sales
• less frequent than monthly: the Comptroller may assign it when the taxpayer is expected to remit less than $100 per month
• seasonal or irregular: vendors that do not normally make taxable sales every month, as the Comptroller assigns

Due: 20th day of the month after the period (Tax-General § 11-502; COMAR 03.06.03.03A).
Electronic filing: Required for all periods beginning after December 31, 2026 (Chapter 729 of 2024), with exceptions for a disability, religious beliefs, or a special need the Comptroller determines.
Vendor discount: Timely filing credit of 1.2% of the first $6,000 of tax due with each return and 0.9% of the gross tax otherwise, capped at $500 for each return (Tax-General § 11-105).
Maryland Tax Connect source Public record

Certificates

Resale: A signed resale certificate in no particular form, giving the buyer's name, address and 8-digit Maryland sales and use tax registration number and stating the purchase is for resale; a blanket certificate is allowed for repeated purchases (COMAR 03.06.01.14).
Exemptions: Buyers of digital products and the 3% services used both inside and outside Maryland may give a multiple points of use (MPU) certificate; from January 1, 2027 the buyer needs the Comptroller's authorization to issue one. source Public record

Recent and coming changes

• Jul 1, 2025 3% sales and use tax on data and IT services (NAICS 518, 519, 5415) and system or application software publishing services (NAICS 5132), under Section 4 of Chapter 604 of 2025 (the Budget Reconciliation and Financing Act). source Public record
• Jul 1, 2025 Sales and use tax rate on cannabis rises from 9% to 12%. source Public record
• Jul 1, 2025 Exemptions repealed, among them custom computer software and related services, vending machine snack foods, and precious metal bullion or coins over $1,000 (except sales at the Baltimore Convention Center). source Public record
• Jul 1, 2026 New exemption for the 3% services, digital products and digital codes sold between members of the same affiliated group (Chapters 351 and 352 of 2026). source Public record
• Jul 1, 2026 Precious metal bullion or coins over $1,000 exempt again wherever sold; the Baltimore Convention Center requirement is repealed (Chapter 730 of 2026). source Public record
• Jan 1, 2027 Multiple points of use certificates may be issued only by buyers the Comptroller authorizes, renewed every two years, and vendors must verify them (Chapters 197 and 198 of 2026). source Public record
• Jan 1, 2027 Electronic filing of sales and use tax returns required for all periods beginning after December 31, 2026 (Chapter 729 of 2024). source Public record
• Jul 1, 2027 A new version of Tax-General § 11-101 (Chapter 638 of 2025) brings short-term rental units and short-term rental platforms into the accommodations definitions. source Public record

The 2025 law did not change the 6% general rate; it added the 3% rate for the listed services. The statute text read on 2026-11-03 still shows alcoholic beverages at 9%. The Comptroller's sales and use tax guidance pages on services.marylandcomptroller.gov render only with JavaScript and were not read; this record rests on the statute, COMAR and the Comptroller's PDF and legal library alerts.

Not confirmed: Local taxes: whether any county or city levies a general sales tax was not confirmed from a primary source (only secondary sources were found). License fee: not stated in Tax-General §§ 11-702 to 11-704; the Comptroller's registration pages need a browser. Remote seller timing: when a remote seller must register after crossing the threshold is not stated in COMAR 03.06.01.33. Marketplace facilitator threshold: § 11-403.1 and the definition in § 11-101(c-10) state none; whether the COMAR 03.06.01.33 thresholds apply to facilitators was not confirmed. Whether Maryland accepts the MTC Uniform Sales and Use Tax Certificate or the Streamlined certificate for resale was not confirmed; COMAR 03.06.01.14H requires a Maryland registration number on a resale certificate. Effective date of the 6% general rate is not stated on the statute page.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. No state surcharge law

No Maryland statute limiting or barring a seller's credit card surcharge was found. Maryland law does let a seller offer a cash discount to customers who pay cash instead of using a credit card, whatever the seller's agreement with the card issuer says. Bills in 2024 to cap surcharges at the cost of processing did not pass.

The rule

No Maryland statute on a seller's credit card surcharge was found.

Cash discounts

Notwithstanding any agreement between a seller and a credit card issuer, the seller may offer a cash discount to consumers who pay cash instead of using the credit card. (Md. Code, Commercial Law § 12-509) source Public record

Sales tax on the surcharge

Not stated No Comptroller rule or guidance on sales tax on a credit card surcharge was found. The statutory definition of taxable price (Tax-General § 11-101) covers the consideration paid by the buyer to the vendor without deduction for any expense or cost, and excludes a separately stated finance charge, interest or similar charge for credit extended to the buyer; it does not name card surcharges or convenience fees. source Public record

What was checked: Checked the Commercial Law Article on the General Assembly's site: Title 12, Subtitle 5 (retail credit accounts, §§ 12-501 to 12-513, including the cash discount section 12-509) and §§ 13-316 to 13-320, 14-1315 and 14-1316; none mentions a surcharge. Searched the General Assembly's 2024, 2025 and 2026 legislation lists for credit card surcharge bills: HB 1481 and SB 520 of 2024 (Consumer Protection - Credit or Debit Card Surcharges - Limitation) would have barred a retail business from surcharging more than its cost of processing credit or debit transactions; HB 1481 stopped at first reading in the House and SB 520 at a Senate hearing. No 2025 or 2026 card surcharge bill was found. The Comptroller's State Accounting purchasing card guidance (Exhibit L, 08/2024) tells State cardholders that vendors may add surcharge fees under card network rules; it names no Maryland surcharge statute. A full-text search of government sites (state code and agency pages) on 2026-11-05 found no seller surcharge provision.

Not confirmed: Comptroller guidance on sales tax on credit card surcharges or convenience fees: none found; the Comptroller's sales and use tax pages on services.marylandcomptroller.gov load only with JavaScript and were not searched. Rules for government units that add convenience fees to card payments were not researched.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026. Pass-through entity election to pay tax on all members' shares (Electing PTE), Form 511

Partnerships, S corporations, LLCs and business trusts can elect each year to pay Maryland tax at the entity level on all members' shares: for tax years beginning after December 31, 2024 the rate is 8.75% on individual and fiduciary members' shares (the 6.50% top State rate plus the 2.25% lowest local rate) and 8.25% on entity members' shares. The election is made with the first filing or payment of the year (Form 510/511D, Form 510/511E or Form 511) and is irrevocable for that year. Members claim a refundable credit for their share of the tax and add the credit back to income.

Law

Md. Code, Tax-General § 10-102.1(b)(2)(ii); member credit in § 10-701.1. Senate Bill 523 (2020), effective July 1, 2020; amended by Senate Bill 496 (RELIEF Act, 2021) and Senate Bill 787 (2021); rates changed by the Budget Reconciliation and Financing Act of 2025 (Chapter 604 of 2025); base change delayed by the Budget Reconciliation and Financing Act of 2026 (Chapter 6 of 2026). First tax year 2020. source Public record

Who can elect

Partnerships (IRC section 761), S corporations, LLCs not taxed as corporations, and business trusts. Publicly traded partnerships under IRC section 7704 should not file Form 511. No owner limits. The tax does not apply to a member that is a real estate investment trust or that is tax exempt under IRC section 408(e) or 501, unless the exempt member is subject to federal income tax on that share. A PTE that is a member of a PTE files Form 511 if it is itself electing, or Form 510 if not, and claims the credit for tax paid by the lower tier entity on the return that reports the income. source Public record

Election

For tax years beginning after December 31, 2022, check the election box (Box A on the 2026 form) on the first Form 510/511D or Form 510/511E that accompanies a payment, or, if no estimated or extension payment is made, file Form 511 as the year end return. Every later form for the year must match. A first payment made without a form is an irrevocable nonelection. The entity. Deadline: With the first filing or payment of the tax year; if there are none, by filing Form 511 by its due date. For tax year 2026 only, the Comptroller ignores any election or nonelection made with the first quarter estimated payment and honors the one made with the next filing or payment after April 15, 2026. Made each year. No. The election or nonelection made with the first filing is irrevocable for the year and cannot be changed on an amended return or amended declaration. source Public record

Rate

2026: 8.75% on individual and fiduciary members' shares (6.50% plus 2.25%); 8.25% on entity members' shares Same as 2025: resident and nonresident members' shares attributable to Maryland only. The 2026 BRFA postponed the 2025 BRFA change that would have taxed resident members' income from everywhere.
2025: 8.75% on individual and fiduciary members' shares; 8.25% on entity members' shares All members' shares of the PTE's income derived from or reasonably attributable to its trade or business in Maryland, computed without any deduction for state or local taxes based on net income. The tax may be limited to the members' shares of distributable cash flow. source Public record

Estimated payments

Every electing PTE that reasonably expects tax over $1,000 for the year must make quarterly estimated payments on Form 510/511D. Total estimated payments must be at least 90% of the current year tax or 110% of the prior year tax to avoid interest and penalty; each installment must be at least 25% of the amended estimate. A short year of less than 4 months needs no estimates. Under the Comptroller's April 2023 alert, a first payment made without an accompanying form is treated as an irrevocable nonelection. 15th day of the 4th, 6th, 9th and 12th months after the year begins for S corporations; 15th day of the 4th, 6th, 9th and 13th months for partnerships, LLCs and business trusts. source Public record

Return

Form 511, Pass-Through Entity Election Income Tax Return, with Maryland Schedule K-1 (510/511) for each member. It must be filed electronically if the entity passes business tax credits from Form 500CR or a Form 502S credit to its members. An electing PTE may not file a composite return (Form 510C). Due 15th day of the 4th month after the close of the tax year or period. File Form 510/511E by the due date, with an IRS extension filed and full payment of any balance due; the automatic extension is seven months for S corporations and six months for other PTEs. source Public record

Owner credit

Each member claims a credit for its share of the tax paid, using the Maryland Schedule K-1 (510/511): individuals on Form 502CR Part CC line 9, corporations on Form 500CR, fiduciaries on Form 504CR. All members of electing PTEs must add the credit back to federal adjusted gross income in the year the credit is received. The credit is claimed on the return that reports the income. Yes for individuals: the PTE tax credit is in Part CC, Refundable Income Tax Credits, of Form 502CR. Any overpayment made by the entity is refunded to the entity, not the members. Nonresident individual members file Form 505 (fiduciaries Form 504, entities Form 500, 510 or 511), report their share attributable to Maryland, and claim the credit on that return. Credit for other states' PTET: The Form 502CR instructions require an addback for the part of the credit for taxes paid to another state that represents tax an out of state pass-through entity paid on the member's share and passed through to the member. No list of qualifying states was found. source Public record

Recent and coming changes

• Jan 1, 2023 The election must be made with the first filing or payment of the tax year and is irrevocable; it can no longer be changed on an amended return. source Public record
• Jan 1, 2025 The Budget Reconciliation and Financing Act of 2025 (Chapter 604) raised the highest marginal State rate to 6.50%, so the PTE rate becomes 8.75% on individual and fiduciary members' shares (8.25% on entity members' shares) for tax years beginning after December 31, 2024. source Public record
• Jan 1, 2027 The 2025 BRFA also changed the base so an electing PTE's taxable income would include resident members' income from everywhere, which increases the PTE's federal state and local tax deduction. The 2026 BRFA (Chapter 6 of 2026) delayed that change and added a second option for computing tax on resident members' shares; both apply to tax years beginning after December 31, 2026. source Public record
• Apr 13, 2026 For tax year 2026 only, an election or nonelection made with the first quarter estimated payment is ignored; the one made with the next filing or payment after April 15, 2026 is honored. Entities that paid the first quarter on the 2025 BRFA base may reduce later installments. source Public record

A 2% individual surtax on net capital gain for federal AGI over $350,000 (from tax year 2025) is not part of the PTE tax; the PTE reports net capital gain separately on the K-1 and cannot pay the surtax for members. The Tax-General § 10-102.1 text posted by the General Assembly already shows the 2025 BRFA definition (resident members' full shares), which the 2026 BRFA delays to tax years beginning after December 31, 2026. Maryland's election has no sunset and no change tied to the 2025 federal law was found.

Not confirmed: The Comptroller says guidance on computing the tax for 2027 under the 2026 BRFA, including the second option for resident members' shares, will be issued separately; it was not yet found. Technical Bulletin No. 6 (revised December 27, 2023) gives the S corporation year end return due date as the 15th day of the 3rd month, while the 2025 Form 511 instructions give the 15th day of the 4th month for all electing PTEs; confirm for S corporations. The 2027 rate was not stated in a Comptroller document; it follows the highest State rate plus the lowest local rate.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: corporate income tax

Maryland follows the Internal Revenue Code as amended, except that a federal change with a Maryland revenue impact of $5 million or more is automatically decoupled for the year it is enacted and earlier years (Tax-General section 10-108). For Public Law 119-21 that automatic rule decoupled 2025 from domestic research expensing (section 174A), the section 163(j) change and qualified production property expensing (section 168(n)); the Budget Reconciliation and Financing Act of 2026 (Chapter 6) then permanently decoupled from section 168(n) and limited manufacturers' bonus depreciation to 20% from 2026. Maryland has long decoupled from bonus depreciation for other taxpayers and limits section 179 to $25,000, and the new tips, overtime, car loan and senior deductions do not reach the Maryland return because it starts from federal adjusted gross income.

Follows the Code

Rolling: follows the Code as it changes. Md. Code, Tax-General section 10-108 (automatic decoupling); sections 10-210.1 and 10-310 (depreciation and section 179 decoupling)
Rolling conformity with an automatic brake: an amendment to the Code that affects federal adjusted gross income or federal taxable income does not apply for the taxable year beginning in the calendar year of enactment or earlier years, unless the Comptroller finds the revenue impact is less than $5,000,000 for the fiscal year beginning in that calendar year or an earlier fiscal year. The Comptroller's Bureau of Revenue Estimates reports within 60 days of the federal change. From 2026 on, federal changes apply unless the General Assembly decouples. source Public record

Starting point

Individuals: federal adjusted gross income
Corporations: federal taxable income source Public record

Response to Public Law 119-21

Partly adopted. Automatic decoupling under section 10-108 for tax year 2025 (Bureau of Revenue Estimates 60-day report, September 5, 2025); Budget Reconciliation and Financing Act of 2026, SB 284, Chapter 6, approved April 8, 2026. Years: 2025 (automatic decoupling) and taxable years beginning after December 31, 2025 (Chapter 6)
For 2025 the Comptroller lists three automatic decouplings: domestic research expensing (PL 119-21 section 70302), the business interest limit change (section 70303) and qualified production property (section 70307). The Comptroller said decoupling beyond tax year 2025 needs legislation. Chapter 6 of 2026 decoupled permanently only from section 168(n) and limited manufacturers' section 168(k) bonus to 20% of basis, for 2026 and later. A separate bill to decouple from depreciation and business interest changes (HB 880 of 2026) had a House hearing and did not pass, so the 174A and 163(j) changes are not decoupled by statute for 2026. source Public record

Provision by provision

Other differences

• Qualified production property (section 168(n)): automatically decoupled for 2025 and permanently decoupled for 2026 and later by Chapter 6 of 2026; the addition is recovered as subtraction modifications while the asset is depreciated under the regular rules (Form 500DM, Part B, line 7). source Public record

Guidance from the state

• Jan 6, 2026 Maryland Tax Alert: Maryland Impacts of the One Big Beautiful Bill Act (PL 119-21)
• Sep 5, 2025 Maryland Comptroller Releases Analysis of Federal Tax Changes (60-day report release)
• 2025 Form 500DM, Decoupling Modification, and instructions (adds lines 5 to 7 for the PL 119-21 decouplings)
• Sep 5, 2025 Bureau of Revenue Estimates, 60-day report on the One Big Beautiful Bill Act

Recent and coming changes

• Jul 1, 2026 Budget Reconciliation and Financing Act of 2026 (SB 284, Chapter 6): permanent decoupling from section 168(n) and a 20% limit on manufacturers' section 168(k) bonus depreciation, for taxable years beginning after December 31, 2025. source Public record

The automatic decoupling for 2025 rests on section 10-108 and the Bureau of Revenue Estimates' 60-day report; the Comptroller's alert gives worked examples and the Form 500DM lines. For 2026 and later, sections 174A and 163(j) as amended by PL 119-21 apply in Maryland because section 10-108 reaches only the year of enactment and earlier years and no 2026 decoupling bill for them passed; the Comptroller has not yet published 2026 guidance saying so.

Not confirmed: No Comptroller guidance yet on 2026 treatment of sections 174A and 163(j); the 2026 Form 500DM and instructions were not yet published when checked.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. Pay required in job postings

Every Maryland employer, of any size and including state and local government, must show the wage range, a general description of benefits and any other compensation in each public or internal posting for a position that will be physically performed at least in part in Maryland. If an applicant never saw a posting, the employer must give the same information before any discussion of compensation and at any time the applicant asks. The posting rule has applied to postings made on or after October 1, 2024; before that, the range was owed only on request.

Salary history ban: Yes (Md. Code, Labor and Employment 3-304.2(d)). An employer may not seek an applicant's wage history or rely on it in screening, considering or setting wages. After making an initial offer with compensation, the employer may rely on wage history the applicant volunteered, or confirm it, to support a higher offer, if the higher wage does not create an unlawful pay differential under 3-304. source Public record

What was checked: Pending changes: the 2025 and 2026 regular session bill lists on mgaleg.maryland.gov were searched for bills citing Labor and Employment 3-301 to 3-308 or titled wage range, wage history, pay transparency or equal pay, and none changes 3-304.2. Local: no Maryland county or city ordinance requiring pay in postings was found; county codes on American Legal Publishing could not be read (Cloudflare check).

Not confirmed: The Department of Labor's FAQ (D.3) mentions a civil penalty of up to $1,000 for each employee retaliated against under an "anti-retaliation law"; the statute behind that figure was not read, so it is left out. The Senate cross-file of HB 649 (SB 525 of 2024) was not confirmed on the Chapter 271 text, so only HB 649 is named. Local ordinances: Montgomery County and Prince George's County codes (codelibrary.amlegal.com) were not read; nothing found suggests they require pay in private employers' postings.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. Comptroller of Maryland

The Comptroller no longer accepts the federal Form 2848 or 8821. Paid preparers other than CPAs, enrolled agents and attorneys must register with the Maryland Board of Individual Tax Preparers, which requires an exam, a $100 fee and 16 hours of continuing education every two years. Preparers who completed 100 or more original Maryland individual returns for tax year 2024 must e-file all original individual returns for tax year 2025, unless the client asks for paper (a check-box on Form 502) or the preparer has a written waiver.

Power of attorney

Form 548, Power of Attorney and Declaration of Representative (COM RAD-548 08/24). Individuals only, not an organization, firm or partnership. The Declaration of Representative lists ten designations: attorney, CPA, enrolled agent, Maryland registered individual tax preparer, officer, full-time employee, family member, partner, fiduciary, and other (with a statement). Any tax or fee administered by the Comptroller, for the tax types, form numbers and years or periods listed; general references such as "All years" or "All taxes" make the form invalid. The representative can receive and inspect confidential tax information and perform any act the taxpayer can, but not receive or cash refund checks. Mail to Comptroller of Maryland, Revenue Administration Division, Attn: POA, P.O. Box 1829, Annapolis, MD 21404-1829; fax 410-260-6213; or email a scan to RADPOA@marylandtaxes.gov. Government-issued photo identification for the taxpayer must be included unless the representative is an attorney, CPA or enrolled agent (designations 1 to 3). Valid until superseded, revoked or the death of the taxpayer or representative. form source Public record

Federal Form 2848

Not accepted The Comptroller no longer accepts federal Form 2848 or Form 8821 as a power of attorney for Maryland tax purposes; use Form 548 (or 548P for a reporting agent), a durable power of attorney or another form authorized by Maryland law, listing the Maryland tax type, form number and periods. source Public record

Information only

Form 548P, Reporting Agent Authorization (COM/RAD 051 08/24), for employer withholding and sales and use tax only. Authorizes a reporting agent to discuss and request copies of notices, correspondence, transcripts, deposit frequency data and other information on the withholding and sales and use tax returns and deposits it files, and to sign and file those returns; it stays in effect until revoked. It cannot be used for final returns, refund forms, nonresident withholding or unemployment tax. On the return: Form 502 signature area: "Check here if you authorize your preparer to discuss this return with us.". source Public record

Preparer registration

Required. Registered Individual Tax Preparer (Maryland Board of Individual Tax Preparers). Individuals who provide or offer to provide tax return services; since July 1, 2017 tax preparation businesses may employ only registered preparers, licensed CPAs, enrolled agents or attorneys. Registration is by passing the Maryland Individual Tax Preparers examination (open book, 70% to pass), by documenting a pass on the IRS Registered Tax Return Preparer exam before January 18, 2013, or by documenting 15 consecutive years of individual tax preparation. Exempt: Actively licensed certified public accountants, enrolled agents, attorneys and certain other individuals. Fee: Registration $100; renewal $100; reinstatement of an expired registration $120; examination $78 (paid to PSI Examination Services). At least 16 hours of continuing professional education at each renewal (every two years), 4 of them in Maryland tax subjects; 2 of the 4 Maryland hours may be a federal or state ethics course (COMAR 09.38.02). Maryland Board of Individual Tax Preparers, Maryland Department of Labor. program source Public record

Preparer ID on returns

Form 502 asks for the preparer's name, signature and PTIN, both marked "Required by Law"; no separate state preparer number is asked for on the return. A registered preparer enters the Board registration number on Form 548 when acting as a representative. PTIN: required. Penalty: The instructions say penalties may be imposed on preparers who fail to sign the return and provide their PTIN; no amount is stated. source Public record

E-file mandate for preparers

Preparers who, for compensation, completed 100 or more original Maryland individual income tax returns (paper and electronic) for tax year 2024 must file all original individual income tax returns electronically for tax year 2025. Original Maryland individual income tax returns. Client opt-out: The taxpayer specifically requests paper filing, shown by the Form 502 check-box "Check here if you authorize your paid preparer not to file electronically"; or the preparer has a valid written waiver from the Comptroller. Penalty: Penalties may be imposed on preparers who fail to file electronically when required; no amount is stated in the instructions. source Public record

Transcripts and account records

Form 129 asks for a copy of a Maryland return and W-2s as originally filed. Submit it in person with photo ID at any Comptroller office, or by mail (original, signed and notarized; no notary needed if the current address matches the address on the return) to Revenue Administration Division, Central Files, 110 Carroll Street, Annapolis, MD 21411-0001. Copies are mailed or picked up at a branch office, never emailed or faxed. Account history is also visible in Maryland Tax Connect. Form 129, Request for Copy of Tax Return (COM/RAD-029 09/25). Who can ask: The taxpayer, a personal representative of an estate, or a taxpayer's representative. A representative with a valid Form 548 on file does not need Form 129; a reporting agent may sign Form 129 for withholding or sales tax forms only with a signed Form 548P attached. A copy of the return as originally filed, or W-2s only (box 1a); account balances, filing history and transaction history in Maryland Tax Connect. Years available are not stated. Online for representatives: A representative given Authorized User access can view the client's filing and transaction history in Maryland Tax Connect; copies of filed returns must be requested on paper. request source Public record

Online access for professionals

Maryland Tax Connect (Authorized User access). An Authorized User (a professional or third party) can perform the functions the taxpayer's Administrator grants on individual and business accounts (individual income, sales and use, withholding and others). The portal shows account balances, filing and transaction history, notices and refund status; individual income tax moved onto it on September 1, 2026. The professional registers a Maryland Tax Connect profile and gives the client (the Administrator) the User ID and Confirmation Number from the registration email. The Administrator adds the user under Profile Information, Manage Authorized Users, picks the accounts, start and optional end dates and the functions allowed, and can change or remove access at any time. source Public record

Practitioner line

Power of attorney matters: 410-260-7424. Monday to Friday, 8:30 a.m. to 4:30 p.m. source Public record

Recent and coming changes

• Sep 1, 2026 Maryland Tax Connect launched for individual taxpayers, replacing iFile, the legacy revenue administration system and the old online bill payment system; individuals and businesses file, pay and view account information there. source Public record

The Comptroller's guidance pages (services.marylandcomptroller.gov, a ServiceNow knowledge base) load their text by script and could not be read without a browser; facts here come from the Comptroller's PDFs and the Department of Labor board pages. The Comptroller's homepage lists a Tax Pro Helpline article on that knowledge base.

Not confirmed: Processing time for Form 548, and whether it can be uploaded through myCOMConnect: not stated in the PDFs. The Tax Pro Helpline number and hours: on a knowledge base page that could not be read without a browser. Fee, turnaround and years available for Form 129 copies: not stated on the form; the knowledge base page Request A Copy of Previously Filed Tax Returns (KB0010208) could not be read. The amount of the penalty for failing to e-file or to provide a PTIN: the instructions say only that penalties may be imposed.

Rules for tax professionals in every state

Federal tax data sharing

18 IRS data-sharing agreements with agencies in Maryland, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by Maryland Department of Labor source Public record; in the IRS State Reverse File Match pilot, 2007 to 2008 source Public record. How the IRS shares tax data with the states

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