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Filing Requirements for 1099 Reporting

Filers having 25 or more information returns must file magnetic media in the IRS format,  reference IRS Publication 1220 Tax Year 2017.

Specifications for Filing Forms 1098, 1099, 5498 and W-2G

Employers must submit their required annual withholding statements in machine readable or electronic format if the total number of required statements equals or exceeds 25 for the current tax year. The electronic format is also required if a lower threshold applies for federal income tax purposes.

Filers must file magnetic media in the IRS format cited IRS Publication 1220 for filing forms 1098, 1099, 5498 and W-2G.

Maryland requires a 1099G, 1099R, 1099S and W-2G for every Maryland payee who receives a payment of $10 or more during the tax year being reported.

Filers participating in the Combined Fed/State filing program should remember to include the Central registration Number in positions 715-722 of the modified "B" record.

Do not include more than one "IRSTAX" file per diskette or CD.

The required records are:
T Transmitter Record (Same as IRS)
A Payer Record (Same as IRS)
B Payee Record (Modified, record description below)
C End of Payer Record (Same as IRS)
K Use for combined federal/state filing program (Same as IRS)
F End of File Record (Same as IRS)

Failure to comply with the 1099 data reporting rules may result in a penalty of $100 for each violation, along with a $100 penalty or each 1099 that is not properly filed. Additional penalties may be assessed for failing to comply with Section 13-706 of the Tax-General Article, Annotated Code of Maryland.

Links for Year End Reconciliation Requirements
Business Tax Types
Income Tax
Employer Withholding
Year End Reconciliation Requirements
  Magnetic Media Reconciliations FAQs
  Common Errors to Avoid
  Filing Requirements for W-2 Wage Data
  Filing Requirements for 1099 Reporting
  Mailing Instructions
  Reminders for the Current Tax Year
  Media Specifications
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