Maryland Payroll Tax Reporting and Information Returns
Employers in Maryland must comply with these state rules relating to payroll tax reporting and filing information returns.
Statements to Employees: Form MW 509 (Withholding Tax Statement) or federal Form W-2 (Wage and Tax Statement) due by January 31
Information Returns: None required if federal Forms 1099 and 1096 have been filed. Both forms due by February 28.