COM/RAD-059
MARYLAND
FORM
EL101
e-File DECLARATION
FOR ELECTRONIC FILING
INSTRUCTIONS
2017
Purpose of Form
Form EL101 is the declaration document and signature
authorization for an electronically filed return by an Electronic
Return Originator (ERO). Complete Form EL101 when the
Practitioner PIN method is used or when the taxpayer authorizes
the ERO to enter or generate the taxpayer's personal
identification number (PIN) on his or her e-filed individual
income tax return. The ERO must retain Form EL101 for 3 years
from the return due date. Note: Do not send this form to the
State of Maryland unless specifically requested to do so.
When and How to Complete
IF the ERO is... Then...
Not using the Practitioner
PIN method and the taxpayer
enters his or her own PIN
Do not complete Form
EL101.
Using the Practitioner PIN
method and is authorized to
enter or generate the
taxpayer’s PIN
CompleteFormEL101,
Parts I, II, and III.
Using the Practitioner PIN
method and the taxpayer
enters his or her own PIN
CompleteFormEL101,
Parts I, II and III.
Not using the Practitioner
PIN method and is
authorized to enter or
generate the taxpayer’s PIN
CompleteFormEL101,
Parts I and II.
ERO Responsibilities
The ERO will:
1. Enter the name(s) and Social Security number(s) of the
taxpayer(s) at the top of the form.
2. Complete Part I using the amounts from the 2017
Maryland tax return of the taxpayer(s).
3. Enter or generate, if the taxpayer(s) authorizes, the PIN of
the taxpayer(s) and enter it in the boxes provided in Part
II.
4. Enter on the authorization line on Part II the ERO firm
name (not the name of the person who prepared the
return), if the ERO is authorized to enter the e-file PIN of
the taxpayer(s).
5. After completing (1) through (4), give the taxpayer(s)
Form EL101 for completion and review. The acceptable
delivery methods include hand delivery, US mail, private
delivery service, email and fax.
6. EROs may sign Part III of the form using a rubber stamp,
mechanical device (such as a signature pen), or computer
software program. The signature must include either a
facsimile of the signature of the Individual ERO or of the
printed name of the ERO.
Note: The ERO must receive the completed and signed Form
EL101 from the taxpayer before the electronic return is
transmitted. Do not send this form to the State of Maryland
unless specifically requested to do so.
Taxpayer Responsibilities
1. Verify the accuracy of the prepared income tax return,
including direct deposit or direct debit information if
applicable.
2. ChecktheappropriateboxinPartIItoauthorizetheERO
to enter or generate your e-file PIN or do it yourself.
3. Indicate or verify your e-file PIN when authorizing the ERO
to enter or generate it (the e-file PIN must have five digits
other than all zeroes).
4. Sign and date Form EL101. Taxpayers must sign Part II
using handwritten signature, rubber stamp, mechanical
device (such as signature pen) or computer software
program.
5. Return the completed Form EL101 to the ERO by hand
delivery, US mail, private delivery service or fax. Note:
The return will not be transmitted until the ERO receives
the signed EL101. Do not send this form to the State
of Maryland unless specifically requested to do so.
Payment Due Date
The due date for filing tax returns and making tax payments is
April 15th. If the due date falls on a Saturday, Sunday, or legal
holiday, the filing and/or payment must be made by the next
business day. If your return has a balance due and you are not
paying electronically, your payment must be made by the due
date. However, if your e-filed return is filed timely and you are
paying electronically, you have until April 30th to make your
payment. Electronic payments can be made at www.
marylandtaxes.gov under Payments for Individual Taxpayers.
