Maryland Tax Year 2026

Maryland 1099-INT Filing Requirements, Tax Year 2026

What Maryland requires from businesses filing 1099-INT (Interest income) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.

Tax Year 2026 No state filing required Last verified April 26, 2026
Filing method No state filing Maryland does not collect 1099-INT.
Deadline N/A No state filing required.
Format accepted N/A No state submission required.
Late-filing penalty N/A No state filing required, so no late-filing penalty applies.

Filing requirements

Maryland does not require a separate state filing of 1099-INT for tax year 2026. Federal filing satisfies the reporting obligation; no state submission is required.

Maryland does not require a stand-alone 1099-INT filing. The Comptroller's 2025 1099 filing instructions enumerate the accepted form types as 1099-G, 1099-R, 1099-S, W-2G, 1099-MISC, 1099-NEC, and 1099-K — 1099-INT is not listed. Maryland also does not consume CF/SF data as of TY2024 forward, so opting into CF/SF does not satisfy a (non-existent) state filing requirement.

Deadlines and extensions

Filing deadline
N/A
Maryland does not require 1099-INT to be filed, so no state deadline applies. File federally with the IRS by the applicable federal due date.

Extensions

Not applicable. Because 1099-INT is not required to be filed with Maryland, there is no state extension process.

Accepted format

No state filing is required for 1099-INT in Maryland, so no state-specific format applies.

Registration

Registration required: Yes

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.

Late-filing penalties

Maryland penalty overview

Failure to e-file when required (≥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.

Frequently asked questions

Does Maryland require filing of 1099-INT for tax year 2026?

No. Maryland does not require a separate state filing of 1099-INT for tax year 2026.

Does Maryland participate in the CF/SF program?

Listed only. Maryland appears on the IRS Combined Federal/State Filing Program list, but the state's tax agency does not accept CF/SF as a substitute - 1099 filings must go through the state's direct filing channel when required.

What is the Maryland 1099-INT filing deadline for tax year 2026?

1099-INT is not required to be filed with Maryland, so there is no state deadline. File federally with the IRS by the applicable federal due date.

What format does Maryland accept for 1099-INT?

Maryland does not require 1099-INT to be filed, so there is no state-specific format.

Do I need to file 1099-INT with Maryland if I also filed federally?

No separate state filing is required for 1099-INT in Maryland; federal filing is sufficient.

What happens if I miss the Maryland 1099-INT deadline?

**Failure to e-file when required (≥25 1099s):** $100 per violation, plus $50 per 1099 not filed (Md. See the full penalty details below for the complete schedule.

How do I register to file with Maryland?

An eight-digit Maryland Central Registration Number (CRN) is required and must appear in positions 715-722 of every 1099 'B' record. See the registration section above for the full requirements.

Source citations

Verified from 1 primary source
“Maryland requires the following 1099 forms to be filed: 1099-G, 1099-K, 1099-MISC*, 1099-NEC*, 1099-R, 1099-S. *These forms are only required when Maryland withholding is greater than $0.”
Apr 23, 2026 https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/reporting-1099-instructions.pdf

Additional 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.

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