Maryland 1099 Filing Requirements

Tax year 2026 · MD · Last verified April 26, 2026

CF/SF Participation

Listed in CF/SF but rejects it operationally

Direct Filing Portal

Maryland Tax Connect (https://mdtaxconnect.gov)

Registration

Required

An eight-digit Maryland Central Registration Number (CRN) is required and must appear in positions 715-722 of every 1099 'B' record. Filers register a withholding account on Maryland Tax Connect (Quick Links > Register a Business in MD). Bulk filers without an in-state withholding account must additionally register as a Transmitter user on the Maryland Tax Connect portal. Note: the legacy bFile portal stopped accepting filings on 12/11/2024; Maryland Tax Connect (mdtaxconnect.gov) is the active portal as of TY2024 forward.

Transmittal Form

MW508 (Annual Employer Withholding Reconciliation Return)

E-file Threshold

25+ forms

Filing requirements by form

Form	Method	Deadline	Detail
1099-INT Interest income	No state filing (no withholding)	N/A	View detail →
1099-MISC Miscellaneous information	No state filing	N/A	View detail →
1099-NEC Nonemployee compensation	No state filing	N/A	View detail →

General notes

Maryland requires payers to file 1099s with the Comptroller through Maryland Tax Connect (the legacy bFile portal was retired 12/11/2024). The MW508 Annual Employer Withholding Reconciliation Return is required and is auto-generated when 1099s are bulk-uploaded electronically. Maryland accepts these 1099 series forms: 1099-G, 1099-R, 1099-NEC, 1099-MISC, 1099-K, 1099-S, and W-2G — 1099-INT, 1099-DIV, and 1099-C are not part of Maryland's 1099 reporting program. The filing deadline for both MW508 and 1099s is January 31 (next business day if a weekend/holiday). Filers with 25 or more 1099s must file electronically; smaller filers may submit paper MW508 + paper 1099s to the Revenue Administration Division in Annapolis. Effective TY2024 forward, Maryland does not process 1099s submitted through the IRS Combined Federal/State Filing Program — even though Maryland is technically listed by the IRS as a CF/SF participant, the Comptroller has stated that CF/SF data will not be used to satisfy Maryland's filing requirement.

Penalties

Failure to e-file when required (â‰¥25 1099s): $100 per violation, plus $50 per 1099 not filed (Md. 2025 Reporting of 1099s, Reminder #1 / FAQ). Additional penalties may be assessed under Tax-General § 13-706.

Hardship waiver: Email request to [email protected] stating the nature of the hardship.