Mailing Instructions

Paper filers

The filing deadline for both W-2 and 1099R wage and tax statements for tax year 2007 is February 28, 2008.

Employers who have fewer than 100 W-2 wage and tax statements and/or 1099 forms to report may send a completed Form MW508 with the W-2 wage and tax statements and/or 1099 forms to:

Revenue Administration Division
ATTN: W-2 processing, Room 206
110 Carroll Street
Annapolis, MD 21411-0001

Magnetic media filers

Employers with 100 or more W-2 wage and tax statements and/or 1099 forms, or are otherwise required by the U.S. Social Security Administration to file electronically, are required to use magnetic media or file electronically using our online b-File application. We encourage all employers, regardless of size, to use magnetic or electronic methods when possible.

Affected employers must send their magnetic media to the following address by the February 28, 2008 deadline:

Revenue Administration Division
ATTN: Magnetic media processing, Room 214
110 Carroll Street
Annapolis, MD 21411-0001

Extensions unavailable

Employers must file their wage and tax statements and/or 1099 forms by the filing deadline. Maryland law does not provide for filing extensions for year-end reconciliations.

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.