--- title: "Maryland 1099 & W-2 State Filing Rules (2027 Season) | MCC" description: "Maryland state 1099-NEC, 1099-MISC and W-2 filing: only with state withholding, MW508 Annual Employer Withholding Reconciliation Return, CF/SF and 2027 dates fr" url: "https://mcc-solutionsnj.com/bookkeeping/1099-filing-requirements-maryland" --- State filing · Maryland # Maryland 1099 and W-2 filing requirements What Comptroller of Maryland asks for at year end, when it's due in 2027, and whether a federal filing through the IRS covers it. [![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77) **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 state 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, 2027**Sunday, 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 | [Comptroller of Maryland: 2025 Maryland Employer Reporting of 1099 Instructions and Specifications (October 2025)](https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/reporting-1099-instructions.pdf) | | **Sunday, January 31, 2027**Sunday, 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 | [Comptroller of Maryland: 2025 Maryland Employer Reporting of 1099 Instructions and Specifications (October 2025)](https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/reporting-1099-instructions.pdf) | Federal dates for the same forms are in the [deadline finder for Maryland](/bookkeeping/1099-w2-filing-deadline-finder?states=md), 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. The state is on the IRS participating-state table in [Publication 1220](https://www.irs.gov/pub/irs-pdf/p1220.pdf). Rather not file them yourself? [1099-NEC preparation and filing](/bookkeeping/1099-nec-filing-service), or [a free bookkeeping health check](/bookkeeping/health-check). ## Where this comes from - [Comptroller of Maryland: 2025 Maryland Employer Reporting of 1099 Instructions and Specifications (October 2025)](https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/reporting-1099-instructions.pdf) - [Comptroller of Maryland: Withholding Guide (revised December 2025)](https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf) - [IRS Publication 1220 (Rev. 5-2026), Part A Sec. 12, Table 1: Participating States and Codes](https://www.irs.gov/pub/irs-pdf/p1220.pdf) 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](/bookkeeping/state-1099-filing-requirements) · [Deadline finder](/bookkeeping/1099-w2-filing-deadline-finder) · [Do I need to send a 1099?](/bookkeeping/do-i-need-to-send-a-1099) · [1099 deadline calculator](/bookkeeping/1099-deadline-calculator) · [Contractor payment tracker](/bookkeeping/1099-contractor-payment-tracker) · [New hire reporting by state](/bookkeeping/new-hire-reporting-requirements-by-state) · [New 1099 Rules Kit](/toolkits/new-1099-rules-kit) · [Year-End Close and 1099 Kit](/toolkits/year-end-close-and-1099-kit) ## Want your 1099s and W-2s filed for you? [See 1099 preparation](/bookkeeping/1099-preparation)[Call (908) 444-6373](tel:+19084446373)