Maryland 1099 Filing Requirements

If you’re looking for additional assistance with your state tax filing this year, our team here at Tax2efile is ready to assist. In addition to providing you a user-friendly and secure platform to eFile Maryland 1099-MISC, 1099-K, W-2, and 1099-NEC directly to the Maryland State agency, we can:

  • Fully manage your state filing process
  • Stay on top of the latest requirements, so you don’t have to
  • Complete filings in all states
  • Ensure automatic compliance with state regulations through our platform

State Reporting Requirements for Maryland 1099

Maryland Requirements

  • Form 1099, including 1099-MISC, 1099-NEC, 1099-K
  • Form W2, including Wage and Tax Statements

Maryland Deadlines

  • Maryland State Taxes withheld - February 1, 2021
  • Maryland State Without Taxes withheld - March 15, 2021

Please note that Maryland accepts state filings through magnetic media, such as CD-ROM’s.

Maryland 1099-MISC State Filing Requirement Scenarios

#1: No Maryland state taxes were withheld and payments did not meet the federal threshold.
  • No filing required.
#2: Maryland state taxes were withheld.

By checking the approval box for Magnetic Media Filing during your federal eFile process, you can grant us approval to submit your forms to the state. This typically requires a CD-ROM/DVD and we will let you know if this is a requirement based on the information you submit during the e-filing process with us.

  • Magnetic media filing.
  • Deadline - February 1, 2021
#3: No Maryland state taxes were withheld and payments exceed the federal threshold.

With the CFSFP, your federal eFile will be forwarded to the state with no additional action required on your behalf. Your forms will be flagged based on Maryland’s participation in this program.

  • Combined Federal State Filing Program (CFSFP)
  • Deadline - February 1, 2021

Maryland’s 1099-NEC Requirements

  • Maryland accepts state filings through magnetic media, such as CD-ROM’s
  • Deadline - February 1, 2021

Maryland’s 1099-K Requirements

  • Combined Federal State Filing Program (CFSFP)
  • Deadline - February 1, 2021

Maryland’s W-2 Requirements

  • Direct-to-state eFile
  • Deadline - February 1, 2021

Additional Information