While electronic filing is essentially a paperless function, there are two paper forms and information 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 EL102: Electronic Income Tax Payment Voucher
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 2013 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 2013 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 EL102
The use of the EL102 is dependent upon how you choose to pay any balance due. You must include Form EL102 with your payment of any balance due if you plan to file electronically and pay with a check or money order. If you use a professional tax preparer and plan to file electronically, your preparer must provide you with Form EL102, along with information about the direct debit and credit card payment options. You do not need to use Form EL102 if you are making a direct debit or credit card payment. Some tax credits require that supporting documentation be submitted along with the EL101 as a cover sheet. Click the Tax Credit Certification Requirements link below for details.