COM/RAD-042 09/20
MARYLAND
FORM
MW508
ANNUAL EMPLOYER WITHHOLDING
RECONCILIATION RETURN
INSTRUCTIONS
2020
If you are submitting 25 or more W-2 forms, you are
required to le electronically; t hree options are available.
For options 1 and 2 you will need to access the current
Maryland Employer Reporting of W-2s Instructions and
Specications 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 “modied EFW2
format”,describedintheSpecicationbookletmentioned
above.Oncethetextleisgenerateditcanbeuploaded
at www.marylandtaxes.gov under Maryland Taxes.
No Excel formats are accepted.
2. You may generate a text le in the “modied EFW2
format”, as described in the Specication booklet and
copythisletoaCDor31/2inchdisketteandsendto
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
technicalsupportinuploadingyourle,contacttheElectronic
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 “modied 1099 format” le as
described in the current Maryland Reporting of 1099s
Instructions and Specications which can be found
on our website under Maryland Taxes, Business Tax
FormsandInstructions.CopythisletoaCDor31/2
inch diskette and send it to Comptroller of Maryland,
Revenue Administration Division, Attn: Electronic
Proc es sing-Room 214, 110 Carroll St re et , Annap olis,
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.*
Ifyou areling theMW508by 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 2020 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
combinedislessthanzero,enterthedierencehere
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 Ble 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.