The short answer. 1099-MISC and 1099-NEC are required only when there is Maryland withholding greater than zero. Separately, 1099-G, 1099-R, 1099-S and W-2G are required for every Maryland payee who receives $10 or more. First Maryland 1099 date in 2027: Sunday, January 31, 2027.
Maryland filing rules at a glance
- Who asks
- Comptroller of Maryland
- State 1099 copies
- Only with state withholding (only when state tax was withheld)
- 1099 due
- January 31
- W-2 due
- January 31 (with Form MW508)
- Year-end form
- MW508 Annual Employer Withholding Reconciliation Return, due January 31
- E-filing
- 1099s must be filed in the electronic format when there are 25 or more; employers with 25 or more employees must submit W-2/1099 MW508 data electronically.
- IRS CF/SF
- Doesn't count; file direct (forms the IRS forwards: 1099-NEC, 1099-MISC)
Maryland dates for the 2027 season
| Due | Where | What to file | Source |
|---|---|---|---|
Sunday, January 31, 2027Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | Maryland | 1099-NEC and 1099-MISC with Maryland withholding | |
Sunday, January 31, 2027Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | Maryland | MW508 with W-2s |
Federal dates for the same forms are in the deadline finder for Maryland, which can also add any other states you paid people in.
Maryland and the IRS combined program
Maryland will NOT be processing any 1099s from the Combined Federal/State Filing Program. Maryland is on the IRS participating-state table in Publication 1220.
Where this comes from
- Comptroller of Maryland: 2025 Maryland Employer Reporting of 1099 Instructions and Specifications (October 2025)
- Comptroller of Maryland: Withholding Guide (revised December 2025)
- IRS Publication 1220 (Rev. 5-2026), Part A Sec. 12, Table 1: Participating States and Codes
General information, not tax or legal advice. Checked November 2026 against the official state revenue and IRS pages linked here. Rules, forms and portals change; the state's own instructions and your preparer have the final word. MCC Solutions is not a law firm or a CPA firm, and is not affiliated with any tax agency.
Maryland questions
Do I have to file Form 1099-NEC with Maryland?
1099-MISC and 1099-NEC are required only when there is Maryland withholding greater than zero. Separately, 1099-G, 1099-R, 1099-S and W-2G are required for every Maryland payee who receives $10 or more.
Does the IRS combined federal/state program take care of Maryland?
Maryland will NOT be processing any 1099s from the Combined Federal/State Filing Program.
When are Maryland W-2s and the year-end form due for 2026 wages?
Maryland's page: January 31 (with Form MW508). The year-end form is MW508 Annual Employer Withholding Reconciliation Return, due January 31. On the 2027 calendar that's Sunday, January 31, 2027.
Do I have to e-file with Maryland?
1099s must be filed in the electronic format when there are 25 or more; employers with 25 or more employees must submit W-2/1099 MW508 data electronically.
Related: State 1099 and W-2 filing requirements · Deadline finder · Do I need to send a 1099? · 1099 deadline calculator · Contractor payment tracker · New hire reporting by state · New 1099 Rules Kit · Year-End Close and 1099 Kit