Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
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Frequently Asked Questions About Employer Withholding

13 - What are the requirements for magnetic media filing?

Employers having 25 or more W-2 wage statements to report are required by Maryland to file their annual reports on magnetic media or electronically by using our online b-File application. b-File allows you to key in up to 250 W-2s and the MW508 year-end reconciliation form.

Employers with less than 25 may elect to file paper returns. However, we encourage all employers to file with magnetic media or electronically since it saves time and processing costs.

For more information, see Year-End Reconciliation Requirements. or contact us by phone at 410-260-7150 or by e-mail at

Links for Withholding FAQs
Taxpayer Assistance
Business Tax FAQs
Withholding FAQs
  q1 - How do I register for a business tax account?
  q2 - Can I make business tax payments electronically?
  q3 - When are my employer withholding reports due?
  q4 - I did not receive my coupons for making my withholding tax payments. How can I get these coupons?
  q5 - Can you send me a letter verifying my withholding account number?
  q6 - Am I required to withhold taxes for domestic help?
  q7 - How do I report zero tax due for my withholding account?
  q8 - How do I reconcile my withholding account?
  q9 - I received a withholding bill in the mail showing no balance due. Why?
  q10 - I have a credit on my withholding account. Can I use it to pay my next report?
  q11 - I have a credit on my withholding account. Can I get this refunded?
  q12 - I need to close my employer withholding tax account. How can I do this?
  q13 - What are the requirements for magnetic media filing?
  q14 - How do I change the name of my business for my tax records?
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