Information for Business Taxpayers

Effective February 1, 2012

The Comptroller's Office will no longer accept cash payments at branch offices.

Cash payments may be made at the Comptroller's Baltimore Office: 301 West Preston Street, Room 206, Baltimore, Maryland

Please note: payments requiring immediately available funds must be made by certified check, cashier's check, teller's check or money order.

Filing and paying business taxes can be complicated. The Comptroller's Office is dedicated to making the process as simple and efficient as possible. Visit this special section for business taxpayers often for the latest information.

New Form 510C

Effective tax year 2011, Form 510C is used by PTEs to file a composite income tax return on behalf of nonresident individual members. Do not file a composite return using Form 505. See Administrative Release 6 for additional details.

W2-1099R

For calendar year 2011, employers/payors with 25 or more W-2/1099R forms with wages/payments subject to Maryland withholding are required to file these statements and the annual withholding reconciliation electronically.

9% Sales Tax Rate on Alcohol

Maryland sales tax on alcoholic beverages takes effect on July 1, 2011. More

2012 Withholding Tables Now Available
See our withholding tables and percentage method tables for 2012 in the 2012 Withholding Guide

Form MW507M

A spouse whose wages are exempt from Maryland income tax under the Military Spouses Residency Relief Act may claim an exemption by filing the Form MW507M along with the MW507.

File Business Taxes Online for Free
Use our free bFile service to file your employer withholding returns, sales and use tax returns, and year-end reconciliations online.

Pay Delinquent Business Taxes Online for Free
If you've received a bill for any overdue business tax liabilities, you can use BillPay to pay those liabilities online for free.

Verify Sales Tax Exemption Numbers Online
If you encounter a customer who wishes to make tax-free purchases using a tax-exempt card issued by the Comptroller's Office, you can verify the validity of the tax exemption account number online.

	Find Year-End Withholding Reconciliation Info			File Withholding, Sales Taxes Electronically
	Find Tax Due Dates			Pay Delinquent Business Taxes Online
	Register Business Tax Accounts			Review Corporate Combined Reporting Requirements and Manufacturers' Reporting Requirements
	File Unclaimed Property Holder Report			Find Special Info for Military Spouses
	Find Business Tax Credits			Find Business Tax Tips
	Review 2011 Tax Law Changes			Find Business Tax Information
	Approved Corporate/PTE Software Vendors for tax year 2011