Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Maryland Taxes
Maryland Taxes: Find all tax-related information and services. Maryland's Money: Resource for transparent financial reporting. Comptroller of Maryland: Information and resources for government agencies, state employees, vendors, and the general public. Media Services: Outlet for agency and Comptroller news. Online Services: Links to all agency online services and applications. Search Engine: Find it Fast! Translate the website to many languages Home Page

Frequently Asked Questions About Employer Withholding

1 - How do I register for a business tax account?

You need to submit a completed Combined Registration Application. You can either download the paper version or register online. You can use this application to register the following business tax accounts:

  • Admissions and amusement tax account
  • Income tax withholding account
  • Sales and use tax license
  • Use tax account
  • Tire recycling fee
  • Transient vendor license
  • Unemployment insurance account

You must have a federal identification number before you can register your business, unless you are only applying for a sales and use tax license. To apply for a federal identification number, visit the IRS Web site.

You need to download the paper version to apply for the following:

  • Alcohol tax license
  • Tobacco tax license
  • Motor fuel tax account
  • Sales and use tax exemption

Links for Withholding FAQs
Taxpayer Assistance
Frequently Asked Questions
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?
Download for Adobe Reader Homepage