cancel
Showing results for 
Search instead for 
Did you mean: 
Highlighted
Intuit
6 helpful votes

Maryland Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name
DLLR/OUI 16 (Filing) UI Continuation Maryland Unemployment Insurance Quarterly Employment Report
Effective Date
Subform of
DLLR/OUI 15
Form Name
Continuation Maryland Unemployment Insurance Quarterly Employment Report
Filing Frequency
Quarterly
Filing Due Dates
Filed with form DLLR-OU 15 when needed.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail E-file

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Worksheet to be used to assist with the filing submission to the agency.
Payment Methods
N/A
DLLR/OUI 15 (Filing) UI Maryland Unemployment Insurance Quarterly Employment Report
Effective Date
Form Name
Maryland Unemployment Insurance Quarterly Employment Report
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail E-file
Payment Methods-DIY
Check E-pay

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency. or Worksheet to be used to assist with the filing and/or payment submission to the agency.
Payment Methods
ACH Credit
New Hire Report (Filing) UI New Hire Report
Effective Date
Form Name
New Hire Report
Filing Frequency
As required
Filing Due Dates
Due within 20 days after the employee is hired, rehired or returns to work. Employers who submit reports magnetically or electronically shall submit the reports in two monthly transmissions not more than sixteen days apart
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
MW508 (Filing) WH Annual Employer Withholding Reconciliation Report
Effective Date
Form Name
Annual Employer Withholding Reconciliation Report
Filing Frequency
Annual
Filing Due Dates
January 31
W2's sent with Annual Filing?
Yes
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Credit or Check
MW506M (Filing and Payment) WH Employer Return of Income Tax Withheld
Effective Date
Form Name
Employer Return of Income Tax Withheld
Filing Frequency
Accelerated
Filing Due Dates
Due 3 business days following the pay date.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail E-file
Payment Methods-DIY
Check E-pay

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Credit or Check
MW506 (Filing and Payment) WH Employer Return of Income Tax Withheld
Effective Date
Form Name
Employer Return of Income Tax Withheld
Filing Frequency
Monthly Quarterly Annual Seasonal (Approval needed)
Filing Due Dates
Monthly: Due the 15th of the following month. Quarterly: Due the 15th of the month following the end of the quarter. Annual: Due January 31 of the following year.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail E-file
Payment Methods-DIY
Check E-pay

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Credit or Check
State W2 (Filing) WH Wage and Tax Statement
Effective Date
Form Name
Wage and Tax Statement
Filing Frequency
Annual
Filing Due Dates
January 31st
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Create File and Upload

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A

Agency contact information

Effective Date
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
Agency Website URL
http://taxes.marylandtaxes.com/Business_Taxes/Business_Tax_Types/Income_Tax/Employer_Withholding/

Agency Holidays

Effective Date
Agency Holidays
For Federal Reserve Bank Holidays refer to Agency IRS, Tax Items WH/SS/Medicare: State Observed Holidays: American Heritage Day - November 29th

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
MD Revenue Administration Division Registration No.
QuickBooks Employer Account Number Format(s)
99999999

Agency Withholding Details

Effective Date
WH Supported?
Yes
Allowance Amount Detail
Allowance Amount Detail State Tax Rate = 4.75% Annual Exemption = $3,200 Standard Deduction = 15% of wages or Annual minimum $1,500 or -maximum is $2,250.00
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%.

W4 Requirements

Effective Date
Can Use Federal W4?
No

Agency Tax Payment Details

Effective Date
Tax Payment Name
MD Withholding

Verification Tracking

Last Verified Date
02-12-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Accelerated MD Withholding
Effective Date
Tax Payment Name
MD Withholding
Frequency
Accelerated
Liability Accrual Period
Based on paydate
Due Date
Due 3 business days following the paydate
Threshold Requirement
Withholding liability greater than or equal to $15,000 in the preceding calendar year and accumulated withholding greater than or equal to $700 in any pay period
Annual MD Withholding
Effective Date
Tax Payment Name
MD Withholding
Frequency
Annual
Liability Accrual Period
Calendar Year
Due Date
Due January 31st of the following year
Threshold Requirement
Withholding liability less than $250 in a calendar year
Monthly MD Withholding
Effective Date
Tax Payment Name
MD Withholding
Frequency
Monthly
Liability Accrual Period
Calendar Monthly
Due Date
Due the 15th of the following month
Threshold Requirement
Withholding liability greater than or equal to $700 in a quarter
Quarterly MD Withholding
Effective Date
Tax Payment Name
MD Withholding
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the 15th of the month following the end of the quarter
Threshold Requirement
Withholding liability less than $700 in a quarter
Seasonal MD Withholding
Effective Date
Tax Payment Name
MD Withholding
Frequency
Seasonal
Liability Accrual Period
Approval needed
Due Date
Approval needed
Threshold Requirement
Approval needed

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
W-2: All employers required to file electronically if they file more than 25 wage statements. Effective July 1st 2017.
Employer Payment Requirements
Employers that make tax payments of $10,000 or more are required to file electronically.

Agency contact information

Effective Date
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
dluiemployerassistance-dllr@maryland.gov
Agency Website URL
http://www.dllr.state.md.us/employment/unemployment.shtml

Agency Holidays

Effective Date
Agency Holidays
For Federal Reserve Bank Holidays refer to Agency IRS, Tax Items WH/SS/Medicare: State Observed Holidays: American Heritage Day - November 29th

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
MD Division of Unemployment Insurance Employer No.
QuickBooks Employer Account Number Format(s)
9999999999

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
0.3%
Maximum Rate
7.5%
New Employer Rate
2.6%

Employer Wage Base

Effective Date
Wage Base Amount
$8,500.00

Employee Rates

Fixed Rate
N/A

Employee Wage Base

Wage Base Amount
N/A

Agency Tax Payment Details

Effective Date
Tax Payment Name
MD Unemployment Insurance

Verification Tracking

Last Verified Date
07-30-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly MD Unemployment Insurance
Tax Payment Name
MD Unemployment Insurance
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31).
Threshold Requirement
NA

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
All filings are due electronically.
Employer Payment Requirements
No Mandate

Electronic Form Requirement Detail

Form ID
DLLR/OUI 15
Effective Date
Filing Enrollment Instructions
You don't need to enroll with the Maryland Revenue Administration Division in order to e-file through Quickbooks.
Payment Enrollment Instructions
You don't need to enroll with the Maryland Revenue Administration Division in order to e-pay through Quickbooks.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
You can select the bank account and the routing number to use when you make your e-payment. Make sure that the bank account and routing number that you want to use is set up correctly for e-pay.
Penalty & Interest Requirements
Yes. You can combine your penalty and liability payments. The Unemployment Insurance Penalty is applied to balances in the following order: 1) Interest 2) Penalty 3) Liability
Paying Penalty & Interest
1) Open the Payroll Center. 2) In the Pay Scheduled Liabilities section, select the scheduled payment for which you want to make a penalty or interest payment. 3) Click View/Pay. 4) On the Payroll Liabilities tab, verify the liability payroll items and amounts, if you're combining the penalty payment with a liability payment. 5) Click the Expenses tab. 6) In the Account column, select the payroll expense account you want to apply to the penalty amount. 7) In the Amount column, enter the amount of the penalty. 8) Click Recalculate and verify the new amount. 9) Click E-pay and submit the e-payment.
Alternative Submission Process
File directly on the Maryland WebTax Web site. Registration is online. Alternatively, you can print and mail your form and check.
DLLR/OUI 16
Effective Date
Filing Enrollment Instructions
You don't need to enroll with the Maryland Revenue Administration Division in order to e-file through Quickbooks.
Payment Enrollment Instructions
You don't need to enroll with the Maryland Revenue Administration Division in order to e-pay through Quickbooks.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
Not applicable.
Alternative Submission Process
File directly on the Maryland WebTax Web site. Registration is online. Alternatively, you can print and mail your form and check.
MW506
Effective Date
Filing Enrollment Instructions
You don't need to enroll with the Maryland Revenue Administration Division in order to e-file through Quickbooks.
Payment Enrollment Instructions
You don't need to enroll with the Maryland Revenue Administration Division in order to e-file through Quickbooks.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
You can select the bank account and the routing number to use when you make your e-payment. Make sure that the bank account and routing number that you want to use is set up correctly for e-pay.
Penalty & Interest Requirements
No. You must separate your penalty from your liability payments.
Paying Penalty & Interest
Create a printed liability check for your withholding penalty or interest payment and mail it along with the notice. This will ensure proper handling of the payment.
Alternative Submission Process
File directly on the agency website. Alternatively, you can print and mail your form and check.
MW506M
Effective Date
Filing Enrollment Instructions
You don't need to enroll with the Maryland Revenue Administration Division in order to e-file through Quickbooks.
Payment Enrollment Instructions
You don't need to enroll with the Maryland Revenue Administration Division in order to e-file through Quickbooks.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
You can select the bank account and the routing number to use when you make your e-payment. Make sure that the bank account and routing number that you want to use is set up correctly for e-pay.
Penalty & Interest Requirements
No. You must separate your penalty from your liability payments.
Paying Penalty & Interest
Create a printed liability check for your withholding penalty or interest payment and mail it along with the notice. This will ensure proper handling of the payment.
Alternative Submission Process
File directly on the agency website. Registration is optional. Alternatively, you can print and mail your form and check.

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.
Combined Registration for WH and UI. Preferred method of registering is the website, but client can register by paper. Once Client clicks on "Begin Registration" they 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 via regular mail. 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.
Combined Registration for WH and UI. Preferred method of registering is the website, but client can register by paper. Once Client clicks on "Begin Registration" they 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 via regular mail. ACH Payment method can be turned on if we have AID for both UI & WH.

Was this helpful?

You must sign in to vote, reply, or post