I declare under the penalties of perjury that this return (including any accompanying schedules and statements) has been examined
by me and to the best of my knowledge is a true, correct and complete return.
SIGNED: ___________________________________________________ TITLE: _____________________________________________________
PHONE: _____________________________________________________ DATE: _____________________________________________________
Annual Employer Withholding
Reconciliation Return
DUE DATE: February 28, 2014
MARYLAND
FORM
MW508
2013
1.
Enter total amount of W-2 and/or 1099 Forms.
(ATTACH PAPER COPY.)
2.
Enter total withholding tax you reported
on Forms MW506 for this year.
3.
Enter total state and local tax shown on
W-2/1099 (COMBINE TOTAL IF YOU
HAVE BOTH FORMS.)
3a. Enter total withholding tax paid.
3b.
Enter total tax-exempt credit
(MW508CR MUST BE ATTACHED TO
ALLOW CREDIT.)
4.
Amount due with return (Subtract lines
3a and 3b from line 3. If this amount is
zero or greater, enter here. Otherwise,
go to line 5.)
5.
Overpayment (If line 3 minus lines
3a and 3b is less than zero, enter the
difference here as a positive number.)
6.
Amount of overpayment on line 5 to be
applied as a credit to your account.
7.
Amount of overpayment on line 5 to be
refunded to you.
Make check payable to Comptroller of MD - WH Tax
Name: ____________________________________________
Address: ___________________________________________
__________________________________________________
FEIN: __ __ __ __ __ __ __ __ __
____________________
OFFICE USE ONLY
CR#:__ __ __ __ __ __ __ __
CHECK THE BOX IF THIS IS A PARTIAL
FILING OF W-2(s) AND/OR 1099(s).
Enter the total gross Maryland
payroll for the calendar year
COM/RAD 042 12-49
Instructions for Filing
Send this form accompanied with the STATE copy of Form
W-2/1099 for each person whom wages/annuities has been
paid. Keep a copy for your records. Your name, Federal Employer
Identication Number, Maryland withholding central registration
number, and telephone number must be on all documents to
assure proper credit and prevent posting errors. Send your
completed reconciliation to: Comptroller of Maryland,
Revenue Administration Division, 110 Carroll Street,
Annapolis, MD 21411-0001.
Paper lers must reconcile their accounts by completing Form
MW508, Employer’s Annual Withholding Reconciliation Return,
and submit it in the same packet as the W-2/1099 forms.
Magnetic Media/Electronic lers do not need to le a paper
Form MW508. The MW508 will be included in the data received.
If you are submitting 25 or more W-2 forms, you are
required to le electronically. If you are submitting 250 or
fewer W-2 forms, you can le electronically using our online W-2
program at www.marylandtaxes.com by selecting bFile. You
may also le electronically by using magnetic media with any
number of W-2 forms. Maryland magnetic media specications
can be accessed online at www.marylandtaxes.com.
Specications can also be requested by telephone at (410) 260-
7150 or toll free at 1-800-492-1751 or in writing to the address
listed above.
Under the CR number box, enter the total gross Maryland
payroll for the calendar year 2013 in the box provided.
Line 1. Enter total number of W-2/1099 forms.
Line 2. Enter total Maryland withholding tax reported for the
year.
Line 3. Enter total state and local tax shown on W-2/1099
forms.
Line 3a. Enter total amount of withholding tax paid this year.
Line 3b. Enter total eligible business tax credits if you are a
tax-exempt organization. You must attach Maryland
Form MW508CR to calculate and take the credit.
Line 4. Amount Due. (Subtract lines 3a and 3b from line 3. If
this amount is zero or greater, enter here; otherwise,
go to line 5.)
Line 5. Overpayment (If line 3 minus lines 3a and 3b
combined is less than zero, enter the difference here
as a positive number.)
Line 6. Enter the amount of line 5 you wish to have applied as
a credit.
Line 7. Enter the amount of line 5 you wish to have refunded.
(Line 6 plus line 7 cannot exceed line 5.)
Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, MD 21411-0001
