Can I request a filing extension?

No. There is no provision in Maryland law that allows filing extensions for year-end reconciliations. Employers must file their wage and tax statements and/or 1099 forms by the filing deadline, using either paper or magnetic media.

Failure to comply with the W-2 and 1099 data reporting rules may result in a penalty of $50 for each violation, along with a $50 penalty for each annual W-2 or 1099 report that is not properly filed. Additional penalties may be assessed for failing to comply with Section 13-706 of the Tax-General Article, Annotated Code of Maryland.