Withholding Report Filing Due Dates
The due dates for income tax withholding reports vary for employers filing monthly, quarterly, accelerated and annual reports. If the due date falls on a Saturday, Sunday or state holiday, the report is due on the next business day.
Monthly reports
Monthly income tax withholding reports are due on the 15th day of the month following the month in which the income tax was withheld.
If you are required to file monthly withholding reports you must continue to file reports until you give written notice to the Comptroller of Maryland, indicating that you no longer have employees or are no longer liable to file the return.
Quarterly reports
Quarterly income tax withholding returns are due on the 15th day of the month that follows a calendar quarter in which income tax was withheld.
If you are required to file quarterly, you must continue to file reports until you give written notice to the Comptroller of Maryland, indicating that you no longer have employees or are no longer liable to file the return.
Accelerated reports
Employers filing accelerated withholding reports must file within three business days following the payroll (pay date).
The accelerated filing category applies to employers who withheld $15,000 or more for the preceding calendar year and currently have accumulated in any pay period $700 or more in withholding tax.
Annual reports
Employers filing annual reports must file on or before January 31 in the year that follows the year in which the income tax was withheld.
No tax due
If you do not owe tax, you are still required to file a return. In this case, you can file a zero report electronically by using our bFile service, or over the telephone by calling 410-260-7225.
Period
|
Due Date
|
January
February
March
|
February 15
March 15
April 15
|
1st Quarter
|
April 15
|
April
May
June
|
May 15
June 15
July 15
|
2nd Quarter
|
July 15
|
July
August
September
|
August 15
September 15
October 15
|
3rd Quarter
|
October 15
|
October
November
December
|
November 15
December15
January 15
|
4th Quarter
|
January 15
|
