Reminders for Tax Year 2009

Magnetic media

Submissions will be validated for accuracy and may be rejected as indicated by the errors codes for the respective fields included in the specifications outlined in the 2009 Magnetic Media Reporting Instructions and Specifications Booklet

RS, RE and RV records

The RE record must include the Maryland Central Registration Number in positions 222-229. Failure to include your Central Registration Number will result in your data being rejected.

The RS record must include the Employer Identification Number in positions 328-336. Failure to include your Employer Identification Number will result in your data being rejected.

The RV record is an electronic version of the paper form, MW508, Annual Employer Reconciliation Return. The RV record contains all of the data from the MW508 and is a required record if you file using magnetic media. Do not include the paper MW508 with your magnetic media submission as the RV record is considered the electronic version. Do not send in a paper Form MW508 unless the report is for all zeros and/or paper W-2s/1099s are attached. Amounts reported on a paper Form MW508 are for paper submission only.

Outsourced payrolls

If you outsource your payroll, please provide the transmitter/submitter with the Federal Employer Identification Number (FEIN) and the Central Registration (CR) Number. You can find the account numbers in your pre-printed employer withholding tax returns coupon book and on the Form MW508. .

Avoid duplicate filing

Do not report duplicate information. If you file returns magnetically, do not file identical paper documents. This may result in erroneous balance due notices and/or penalty notices.

CDs and diskettes

We will only accept 3½-inch diskettes, and CDs and online filings through b-File.

1099s and W2-G

Maryland requires a 1099-G, 1099-R, 1099-S and a W-2G form for every Maryland payee who receives a payment of $10 or more during the tax year being reported.

Combined Federal/State Filing Program

The Comptroller of Maryland is a participant in the IRS Combined Federal/State Filing Program. See the IRS format from Publication 1220

If you are participating in the Combined Federal/State filing program, separate reporting is not necessary. The IRS will forward the 1099 information to us. Keep in mind that separate reporting may result in erroneous balance due notices and/or penalty notices.

Current and prior year data may be submitted in the same shipment; however, each tax year must be on separate media.