Assistance for Flood Victims
Dear Business Owner,
My agency is committed to helping businesses impacted by the devastating storm and flooding in Ellicott City, Catonsville, and Oella in May. As you may have heard, I issued a six-month extension for business returns due from impacted businesses; including sales and use tax, withholding tax, and admissions and amusement tax. Additionally, I am temporarily waiving international fuel tax agreement (IFTA) requirements for those providing emergency supplies and support to impacted areas.
If you have any questions or if we can help, please email Flood Support or contact my agency ombudsman at 410-260-4020 or firstname.lastname@example.org.
What's New for the 2018 Tax Filing Season for Businesses
To help make filing your 2017 taxes easier check out What's New for the 2018 Tax Filing Season.
2017 Tax Law Changes
File Electronically with bFile
You can use our free bFile service to file:
The Important Information for IFTA - State of Maryland Carriers
- The Maryland IFTA system, known as the Explore system uses the latest encryption and security technologies to provide for full electronic filing of returns and payments through common web browsers to the State of Maryland. Anyone with Internet access and proper authorization can file an IFTA return, make a payment and request decals electronically though our new IFTA system.
- Important information for IFTA Licenses
The Revenue Administration Division has provided various video modules to help IFTA users better understand the Explore IPC IFTA Processing system.
Business Withholding Responsibilities
Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. The employer remains responsible if the third party fails to perform any required action. If the third party fails to make the tax payments, the Comptroller may assess penalties and interest on the employer’s account. The employer is liable for all taxes, penalties and interest due. The employer may also be held personally liable for certain unpaid taxes. To verify that the appropriate returns have been filed and payments have been made, you may contact the Comptroller’s Office at 410-260-7980 from Central Maryland or 1-800-MD TAXES from elsewhere.
Sales and Use Tax
Sales and Use Tax Form 202 - Sellers of prepaid wireless telecommunications services are required to report and remit all Prepaid Wireless E 9-1-1 Fees collected by the seller for retail transactions of prepaid wireless telecommunications. See the Sales and Use Tax Facts and Sales and Use Tax Bulletin for more information.
Taxpayers may not include or report sales and use taxes using the EFT ACH (Electronic Funds Transfer Automated Clearinghouse) option. You may file and pay using our free bFile service which offers direct debit, or you may pay by credit card online at NICUSA, INC.
Pay Delinquent Business Taxes Online
If you've received a bill for any overdue business tax liabilities, you can use BillPay to pay those liabilities online for free.
Closing A Business
Information on closing a business can be found here Closing A Business