Will the Revenue Administration Division consider waiving a penalty or the 100 or more filing requirement?

Yes. The Revenue Administration Division may grant a one-time waiver of the penalty or a one-time waiver of the filing requirement if you can show hardship as a reason for not filing electronically. To request a waiver, send a written request stating the nature of the hardship and the reason why the penalty should be waived or why the magnetic media cannot be produced. The request should be sent by mail, e-mail or by fax to the appropriate source:

E-mail: lneighoff@comp.state.md.us
Fax: 410-974-2274
Mail:Revenue Administration Division
ATTN: W-2 Processing, Room 206 110 Carroll Street
Annapolis, MD 21411-0001