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1099 E-Filing: Maryland

Nina Tchistiakova Updated by Nina Tchistiakova

Due date

January 31

If the due date falls on a Saturday, Sunday or legal holiday, it must be filed by the next business day.

E-filing threshold

25 or more

Filing options

Electronic filing

Forms to file

1099-R, 1099-S and W-2G regardless of withholding

1099-MISC and 1099-NEC when there is withholding

E-filing website

1099-S https://interactive.marylandtaxes.gov/Business/bFile/OSC/SelectApp.aspx

1099-R, 1099-NEC, 1099G, 1099-MISC, and W-2G files

https://www.mdtaxconnect.gov/

Contact

Erica Corbin

410 260 7262

Email: ecorbin@marylandtaxes.gov

Transmittal form

No Transmittal Form required

Required file name

must have “.txt” at the end

E-filing website

Electronic Filing

Submitting files

Maryland accepts electronic filing for Prior Years 203 and later.
Maryland accepts electronic filing for Corrections

Maryland is no longer accepting CD/Diskettes.

Maryland electronic filing of 1099s is moving from SFTP to bulk filing on the new portal called Maryland Tax Connect. All 1099-R, 1099-NEC, 1099G, 1099-MISC, W-2G files will no longer be accepted through SFTP.

Agents/Representatives/Employers/Payroll Providers that do not have a Maryland Tax Connect user id, can register as a Transmitter user to bulk file electronic W2/1099s text files via Maryland Tax Connect portal.

The SFTP Filing option will continue to be available only for 1099-K and 1099-S. Email EfileW21099help@marylandtaxes.gov by December 13,2024, if your need to file 1099-K and 1099-S, and we will add you to the exception list to not disable your SFTP account. All 1099 filers will have their SFTP User accounts disabled as of December 15, 2024.

Submitting FIles

There are three options for filing electronically 1099 to Maryland Revenue Administration.

For more information: https://www.marylandtaxes.gov/MDTaxConnect/index.php

• Option 1: As a Maryland Tax Connect User with a withholding account you may upload a properly formatted .txt file (Payroll System supports by properly formatting when you create your file in Step 4 of 1099 E-filing module).

All Maryland Tax Connect User who have a withholding account, can bulk file properly formatted 1099 .txt file (prepared by Payroll System in Step 4 of 1099 E-filing module). Your file should only contain the employers of withholding accounts that the Maryland Tax Connect user has access.

The new Bulk Filing and TEST instructions will be available no later than mid November 2024 online at https://www.mdtaxconnect.gov/ web portal under Quick Links\User Guides and Tutorials.

• Option 2; Register as a Transmitter Bulk Filer at the web portal “Maryland Tax Connect” to upload a properly formatted text file (prepared by Payroll System in Step 4 of 1099 E-fling module).

If a payroll provider or a third party filing on behalf of employer(s) in which you do not have a Maryland Tax Connect User account, you will need to first register as a Transmitter user creating a new Transmitter user-id and password.

Register as a Transmitter user. The Transmitter User Registration instructions will be available no later than mid November 2024 online at https://www.mdtaxconnect.gov/ web portal under Quick Links\User Guides and Tutorials.

There will be new Transmitter bulk filing Production and TEST instructions available no later than mid November 2024 online at web portal https://www.mdtaxconnect.gov/ under Quick Links\User Guides and Tutorials.

Option 3: 1099s/MW508 can be keyed manually via our new web portal “Maryland Tax Connect” if less than 25 1099s.

Third-Party Vendors who are not able to include the FEIN (that was registered with the Maryland withholding account) . If you are not able to meet the required changes, email EfileW21099help@marylandtaxes.gov by December 13,2024 stating the reason why with your SFTP User ID and we will add you to the exception list.

Field: Issuer Taxpayer Identification Number (TIN), column 12 – 20, should indicate the FEIN registered with the state of Maryland (withholding tax payments must have been made to this FEIN and it must be an account registered with the State of Maryland).

DO NOT list the Company TIN/FEIN if it is not the registered withholding account with State of Maryland.

It is the user’s responsibility to know their state’s rules, requirements and how to navigate their website(s). 

You may find this Maryland guide helpful, especially for navigating the Maryland Tax Connect website to upload your file:

https://www.marylandtaxes.gov/mdtaxconnect/docs/W2-1099-Bulk-Upload-Guide.pdf

For additional assistance, you may email:

efileW21099help@marylandtaxes.gov

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