Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
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Year End Reconciliation Requirements

Employers are required to furnish a completed wage and tax statement (Form W-2 or 1099) to each employee by the last day of January each year. If the due date falls on a Saturday, Sunday or a legal holiday, the statements must be filed by the next business day.

Employers are also required to submit a year-end reconciliation to the Comptroller of Maryland by the due date January 31st of each year, showing the prior year's wage and withholding information. If the due date falls on a Saturday, Sunday or legal holiday, the statements must be filed by the next business day..

Maryland law does not allow filing extensions for year-end reconciliations.

Electronic Format Requirement

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. The electronic format is also required if a lower threshold applies for federal income tax purposes.

We urge all employers to file electronically since it saves time and processing costs. However, filing electronically with the U.S. Social Security Administration does not satisfy your Maryland filing obligation. You must submit a separate filing to the Comptroller of Maryland in compliance with Maryland's filing requirements, on diskette, CD or online through our bFile service.

Year End Reconciliation Booklet and Forms


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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