While electronic filing is essentially a paperless function, there is one paper form that you may need to complete the process if you are filing your Maryland income tax return electronically:
- Form EL101: Maryland Income Tax Declaration for Electronic Filing
- Form IND PV: Payment voucher for check or money order payments for Form 502 and Form 505
Using Online Software
Form EL101 is to be used as your signature document if you prepare your own return using professional online software and do not use the federal self-selected PIN as your signature on your Maryland return. If you don't use a federal PIN, the software will generate Form EL101 and advise you to sign the form and keep it with your records for three years, along with other applicable attachments. Note: taxpayers who are using Form EL101 for amended electronic returns cannot avail themselves to the direct debit and direct deposit options. Some tax credits allowed on a Maryland electronic return for tax year 2017 require supporting documentation to be submitted with Form EL101 as a cover sheet. Click the Tax Credit Certification Requirements link below for details.
Using a Professional Tax Preparer
You will also use Form EL101 as a signature document if you use a professional tax preparer to prepare and electronically transmit your Maryland return. Your preparer must complete your Form EL101 and have you sign it before your return can be transmitted electronically. The preparer will keep your signed Form EL101 on file for three years, along with other applicable attachments. Some tax credits allowed on a Maryland electronic return for tax year 2017 require supporting documentation to be submitted with Form EL101 as a cover sheet. Click the Tax Credit Certification Requirements link below for details.
When You Need Form IND PV
The Form IND PV is a payment voucher you will send with your check or money order for any balance due on the “Total Amount Due” line of your Form 502 or Form 505. If you are paying electronically (not sending a check or money order) for your balance due, you do not need to complete this form. If you have electronically filed the Form 502 or Form 505, you should include this payment voucher with your check or money order.