COM/RAD-042 08/19
MARYLAND
FORM
MW508
ANNUAL EMPLOYER
WITHHOLDING
RECONCILIATION
RETURN
DUE DATE: January 31, 2020
2019
Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, MD 21411-0001
Make check payable to Comptroller of MD - WH Tax
Name
Address 1
Address 2
FEIN (9 digits)*
______________________
NAICS Code (Business Activity Code, 6 digits)* OFFICE USE ONLY
CR# (8 digits)*
* Required
Enter the total gross Maryland payroll
for the calendar year.
Check here ifthisisapartialling
of W-2(s) and/or 1099(s)
Check here if you will be submitting
additional W-2(s) and/or 1099(s).
1. Enter total number of a) W-2 and/or b) 1099 Forms. (ATTACH PAPER COPY.)
a) W-2 b) 1099 Form ................ 1.
2. Enter total withholding tax you reported on Forms MW506 for this year. .............. 2.
3. Enter total state and local tax shown on W-2/1099. (COMBINE TOTAL IF YOU HAVE BOTH
FORMS.) a) W-2 b) 1099 Form .... 3.
3c. Enter total withholding tax paid. .............................................3c.
3d. Enter total tax-exempt credit. (MW508CR MUST BE ATTACHED TO ALLOW CREDIT) ........3d.
4. Amount due with return. (Subtract lines 3c and 3d from line 3. If this amount is zero
or greater, enter here. Otherwise, go to line 5.) ................................ 4.
5. Overpayment(Ifline3minuslines3cand3dislessthanzero,enterthedierence
here as a positive number.) .................................................5.
6. Amount of overpayment on line 5 to be applied as a credit to your account. ............ 6.
7. Amount of overpayment on line 5 to be refunded to you. ......................... 7.
If you are submitting 25 or more W-2 forms, you are required to le electronically.*
If you are submitting 25 or more 1099 forms, you are required to le electronically.*
Each W-2 submitted that is not properly led is a separate violation. Failure to comply with Section 10-911 of the Tax-
General Article, Annotated Code of Maryland may result in the assessment of additional penalties.
*For instructions on electronic ling of W-2 and 1099 forms, refer to 2019 Maryland Employer Reporting of W-2s
Instructions and Specications (for W-2s) and 2019 Maryland Reporting of 1099s Instructions and Specications.
SIGNATURE AND VERIFICATION
I declare under 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.
Signature Title
Telephone number Date
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COM/RAD-042 08/19
MARYLAND
FORM
MW508
ANNUAL EMPLOYER WITHHOLDING
RECONCILIATION RETURN
INSTRUCTIONS
2019
If you are submitting 25 or more W-2 forms, you are
required to le elec tronically; three options are available.
For options 1 and 2 you will need to access the current
Maryland Employer Reporting of W-2s Instructions and
Specications which can be found on our website under
Maryland Taxes, Business Tax Forms and Instructions.*
1. You may use our free bFile Bulk Upload Application that
allows you to upload a text le in the modied EFW2
format,describedintheSpecicationbookletmentioned
above.Oncethetextleisgenerateditcanbeuploaded
at www.marylandtaxes.gov under Maryland Taxes.
No Excel formats are accepted.
2. You may generate a text le in the “modied EFW2
format, as described in the Specication booklet and
copythisletoaCDor31/2inchdisketteandsendto
Comptroller of Maryland, Revenue Administration
Division, Attn: Electronic Processing-Room 214,
110 Carroll Street, Annapolis, MD 21411-0001. No
Excel formats are accepted. Include a contact name and
phone number.
3. You may use our free bFile Withholding Reconciliation
Application which allows you to manually key data from
your W-2 forms and MW508 form. Up to 250 W-2s
can be keyed using this method. This can be found at
www.marylandtaxes.gov under Maryland Taxes.
If you have questions with regard to ling your MW508
Withholding Reconciliation return, contact Taxpayer Services
Division at 410-260-7980. If you have questions regarding
technicalsupportinuploadingyourle,contacttheElectronic
Processing Section at 410-260-7150.
If you are submitting 25 or more 1099 forms, you are
required to le electronically; two options are available. *
1. You may generate a “modied 1099 format” le as
described in the current Maryland Reporting of 1099s
Instructions and Specications which can be found
on our website under Maryland Taxes, Business Tax
FormsandInstructions.CopythisletoaCDor31/2
inch diskette and send it to Comptroller of Maryland,
Revenue Administration Division, Attn: Electronic
Processing-Room 214, 110 Carroll Street,
Annapolis, MD 21411-0001. Include a contact name
and phone number.
2. If you participate in the Combined Federal/State program,
the 1099s will automatically be forwarded to Maryland
and will include your MW508.
If you have questions with regard to ling your MW508
Withholding Reconciliation return, contact Taxpayer Services
Division at 410-260-7980.
If you are submitting less than 25 W-2s and/or 1099s you
may le electronically or by paper.*
Ifyouare lingtheMW508 by paper, complete FormMW508,
Employer’s Annual Withholding Reconciliation Return. Send
this form, accompanied by the STATE copy of Form W-2/Form
1099 for each person for whom wages/annuities have been
paid. Keep a copy for your records. Your name, FEIN, Maryland
Withholding Central Registration Number, NAICS Code (can be
obtained from the Census Bureau) and phone number must be
on all documents to assure proper credit and to prevent posting
errors. Send your completed MW508 Return, STATE copies of
W-2s and/or 1099s to Comptroller of Maryland, Revenue
Administration Division, 110 Carroll Street, Annapolis,
MD 21411-0001.
Enter the total gross Maryland payroll for the calendar
year 2019 on the line provided.
Line 1. Enter the number of W-2 and 1099 forms attached on
lines 1a and 1b, and the combined total on line 1.
Line 2. Enter total Maryland withholding tax reported for the
year.
Line 3. Enter the total amount of State and local tax shown
on Form(s) W-2 and 1099 on lines 3a and 3b. Then
enter the combined total on line 3.
Line 3c. Enter total amount of withholding tax paid this year.
Line 3d. 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 3c and 3d 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 3c and 3d
combinedislessthanzero,enterthedierence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.)
*Electronic lers submitting via Maryland Ble or by Magnetic Media do not need to le a paper Form MW508 as this
may cause duplicate ling. The MW508 will be included in the data received. Duplicate ling may result in erroneous
balance due notices and/or penalty notices.