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    Maryland Payroll Tax Compliance

    State:

    Maryland

    MD Tax Forms

    Agency Form Detail

    • Form ID Tax Code Form Name  
      DLLR/OUI 16 UI Continuation Maryland Unemployment Insurance Quarterly Employment Report View
      DLLR/OUI 15 UI Maryland Unemployment Insurance Quarterly Employment Report View
      New Hire Report UI New Hire Report View
      MW506 WH Employer Return of Income Tax Withheld View
      MW506M WH Employer Return of Income Tax Withheld View
      MW508 WH Annual Employer Withholding Reconciliation Report View
      State W2 WH Wage and Tax Statement View

    Maryland Withholdings

    Agency Contact Information

    • Agency Name

      Comptroller of Maryland, Revenue Administration Division

    • Vendor Payable Name

      Comptroller of Maryland, Withholding Tax

    • Mailing Address

      Comptroller of Maryland
      Revenue Administration Division
      110 Carroll Street
      Annapolis, MD 21411-0001

    • Phone Numbers

      Employer Withholding Assistance
      410-260-7980 (Baltimore area)
      800-638-2937 (from elsewhere)

    • Support Email

      taxhelp@comp.state.md.us

    • Support Website URL

      http://taxes.marylandtaxes.com/Business_Taxes/Business_Tax_Types/Income_Tax/Employer_Withholding/default.shtml

    • Agency Info Effective Date

      Oct 8, 2013

    • Agency Holidays

      2014:

      New Years Day - January 1
      Martin Luther King Jr - January 20
      Presidents Day - February 17
      Service Reduction Day - Friday May 23*** Not Bank Holiday
      Memorial Day - May 26
      Independence Day - July 4
      Service Reduction Day - August 29*** Not Bank Holiday
      Labor Day - September 1
      Columbus Day - October 13
      Veteran's Day - November 11
      Service Reduction Day - November 26*** Not Bank Holiday
      Thanksgiving Day - November 27
      American Indian Heritage Day - November 28
      Service Reduction Day - December 24*** Not Bank Holiday
      Christmas Day - December 25
      Service Reduction Day - December 31*** Not Bank Holiday

      * note on calendar has this notation
      The State significantly reduces routine State operations for non-24-7 employees on these specific days preceding the holiday in accordance with Executive Order 01.01.2010.11
    • Holiday Effective Date

      Jan 1, 2014

    • Agency Account Number Formats

      Account Number Name

      MD Revenue Administration Division Registration No.

    • QuickBooks Employer Account Number Format(s)

      99999999

    • Account Number Effective Date

      Jan 1, 2008

    Agency Withholding Details

    • WH Supported?

      Yes

    • Allowance Amount Detail

      State Tax Rate = 4.75% Annual Exemption = $3,200 Standard Deduction = 15% of wages or Annual minimum $1,500 or maximum $2,000

    • Supplemental Rate Detail

      Residents & Non-residents - maximum rate allowed as defined on each individual Local Income Tax Percentage Method sheet. Maryland residents employees who work in Delaware - 3.20%.

    • Effective Date

      Jan 1, 2013

    • Effective Date

      Jan 1, 2011

    Agency Tax Payment Details

    • Tax Payment Name

      MD Withholding

    • Last Verified Date

      Dec 11, 2013

    Tax Payment Frequency Detail

    • Payment Frequency Payment Name  
      Accelerated MD Withholding View
      Monthly MD Withholding View
      Quarterly MD Withholding View
      Annual MD Withholding View
      Seasonal MD Withholding View

    Electronic Mandate Requirements

    • Employer Filing Requirements

      W-2: For tax year 2011 filings employers that report more than 25 or more wage statements are required to file electronically.

    • Employer Payment Requirements

      Employers that make tax payments of $10,000 or more are required to file electronically.

    • Effective Date

      Jan 1, 2012

    Unemployment Tax

    Agency Contact Information

    • Agency Name

      Maryland Department of Labor, Licensing and Regulation, Division of Unemployment Insurance

    • Vendor Payable Name

      Maryland Unemployment Insurance Fund

    • Mailing Address

      Contributions Division
      1100 N. Eutaw Street, Room 414
      Baltimore, MD 21201

    • Phone Numbers

      Employer Unemployment Insurance
      410-767-2412

      Employer New Accounts
      410-767-2414

    • Support Email

      empassist@dllr.state.md.us

    • Agency Website URL

      http://www.dllr.state.md.us/employment/unemployment.shtml

    • Agency Info Effective Date

      Sep 30, 2007

    • Agency Holidays

      2014:

      New Years Day - January 1
      Martin Luther King Jr - January 20
      Presidents Day - February 17
      Service Reduction Day - Friday May 23*** Not Bank Holiday
      Memorial Day - May 26
      Independence Day - July 4
      Service Reduction Day - August 29*** Not Bank Holiday
      Labor Day - September 1
      Columbus Day - October 13
      Veteran's Day - November 11
      Service Reduction Day - November 26*** Not Bank Holiday
      Thanksgiving Day - November 27
      American Indian Heritage Day - November 28
      Service Reduction Day - December 24*** Not Bank Holiday
      Christmas Day - December 25
      Service Reduction Day - December 31*** Not Bank Holiday

      * note on calendar has this notation
      The State significantly reduces routine State operations for non-24-7 employees on these specific days preceding the holiday in accordance with Executive Order 01.01.2010.11
    • Holiday Effective Date

      Jan 1, 2014

    • Agency Account Number Formats

      Account Number Name

      MD Division of Unemployment Insurance Employer No.

    • QuickBooks Employer Account Number Format(s)

      9999999999

    • Account Number Effective Date

      Jan 1, 2010

    Agency Tax Rate Detail

    • Minimum Rate

      0.3%

    • Maximum Rate

      7.5%

    • New Rate

      2.6%

    • Rate Effective Date

      Jan 1, 2014

    • Employer Wage Base

      Wage Base Amount

      $8,500.00

    • Wage Base Effective Date

      Jan 1, 2010

    Agency Tax Payment Details

    • Tax Payment Name

      MD Unemployment Insurance

    • Last Verified Date

      Jan 2, 2014

    Tax Payment Frequency Detail

    • Payment Frequency Payment Name  
      Quarterly MD Unemployment Insurance View

    Electronic Mandate Requirements

    • Employer Filing Requirements

      Employers with more than 100 employees are required to submit quarterly wage information electronically.

    • Employer Payment Requirements

      No Mandate

    • Effective Date

      Jan 1, 2013

    Other Payroll Taxes

    Maryland Local Tax

    E-file & Pay

    Electronic Form Requirement Detail

    • Form ID  
      DLLR/OUI 15 View
      DLLR/OUI 16 View
      MW506 View
      MW506M View

    Employer Registration

    Withholding Tax

    • How does the agency prefer the employer to register?

      Online

    • Where can I find out more about the agency process for registration?

      https://interactive.marylandtaxes.com/webapps/comptrollercra/entrance.asp

    • Is there a registration fee?

      No

    • What is the name of the form to use for registration?

      Maryland Combined Registration Online Application

    • What is the link to the form for registration?

      https://interactive.marylandtaxes.com/webapps/comptrollercra/RegistrationType.asp

    • Additional information about the registration for this state.

      Preferred method of registering is the website, but client can register by paper. From the website, have client click the yellow tab for Business, then on the left at the bottom under online services, click on business register. Client will then be able to click on all the taxes that they are applying for. It takes about 2 weeks to receive the account numbers.

      ACH Payment method can be turned on if we have AID for both UI & WH.

    Unemployment Insurance Tax

    • How does the agency prefer the employer to register?

      Online

    • Where can I find out more about the agency process for registration?

      https://interactive.marylandtaxes.com/webapps/comptrollercra/entrance.asp

    • Is there a registration fee?

      No

    • What is the name of the form to use for registration?

      Maryland Combined Registration Online Application

    • What is the link to the form for registration?

      https://interactive.marylandtaxes.com/webapps/comptrollercra/RegistrationType.asp

    • Additional information about the registration for this state.

      Preferred method of registering is the website, but client can register by paper. From the website, have client click the yellow tab for Employer Info, then on the yellow tab for Electronic Filing, and click on New Employer Account Registration. Client will then be able to click on all the taxes that they are applying for. It takes about 2 weeks to receive the account numbers.

      ACH Payment method can be turned on if we have AID for both UI & WH.