Table of Contents

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

Must E-file if 25 or more

Filing options

SFTP automated server to server transmission.

Please email to obtain your SFTP Account info along with instructions for setup.

Forms to file

State requires 1099-Misc and 1099-NEC if state withholding and W2G, 1099-R and 1099-S


Tanya Browns



Transmittal form

Form MW508, located in CFS Payroll System under “W-2/1099 Information Returns”.

Required file name


E-filing website

State does not support 1099 electronic filing.

Please email no later than October 2022 to obtain your SFTP 2023 Account info along with instructions for setup

Submitting files

Maryland is no longer accepting CD/Diskettes.

Maryland will require 1099 text files to be placed at the Comptroller of Maryland secure server by SFTP (Secure File Transfer Protocol), using one of the following two methods:

• Option 1: Manually upload to Comptroller of Maryland SFTP website

• Option 2: SFTP automated server to server transmission in which an IP address will be required to be whitelisted with Comptroller, State of Maryland

Please email to obtain your SFTP 2023 Account info along with instructions for setup. In the email, please provide the following:

• Point of Contact Email address

• Business Name

• Point of Contact Name

• Point of Contact Number

• Business choice of (SFTP) either Option 1 or Option 2 or both

The MW508 must be transmitted with the 1099 file.

What if I file both paper returns and magnetic media? All paper 1099s not included on media must be submitted together in one package with the media. Also, include Form MW508 showing the totals of only paper 1099Rs and payment of balance due, if applicable. Do not duplicate information between media and paper. Please be sure your name, Federal Employer Identification Number, and Maryland Central Registration number are on all documents.

Send media to:

Revenue Administration Division

Attn: Magnetic Media Unit, Room 214

110 Carroll Street

Annapolis, MD 21411-0001

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