The rules
| Forms filed with the state | 1099-G, 1099-R, 1099-S, W-2G for Maryland payees paid $10+ with Maryland withholding; 1099-MISC and 1099-NEC whenever Maryland withholding is greater than zero; 1099-K per Tax-General §10-825. |
| Who must file | Any payer with Maryland withholding on the form; third-party settlement organizations for 1099-K payees required to file a Maryland return. CF/SF does not count: ‘Maryland will NOT be processing any 1099’s from the Combined Federal/State Filing Program.’ |
| Due date | January 31 for 1099s and the MW508 reconciliation. |
| How | Maryland Tax Connect (bulk 1220-format upload or key-in of 1099-R/G/NEC/MISC/W-2G); 1099-K and 1099-S only via SFTP; electronic required at 25 or more forms; under 25 may mail paper MW508 with copies. MW508 is auto-generated on electronic submission. |
| State 1099-K threshold | $600 (2020 SB 192 / BRFA); confirmed only via secondary source; state instructions cite §10-825 without a dollar figure. |
| Nonresident withholding | None for independent contractors; Maryland withholds on nonresident real-property sales (MW506NRS) only. |
- State page shows tax year 2025 specifications (filed in 2026); 2026 specs not yet posted.
- 1099-K due date to Maryland for TPSOs is stated by secondary sources as 30 days before the federal deadline; not on the state instructions.
Questions people ask about Maryland
Do I have to file 1099s directly with Maryland?
Yes, when Maryland tax was withheld on the payment. Even without withholding, Maryland requires a direct filing in some cases. Any payer with Maryland withholding on the form; third-party settlement organizations for 1099-K payees required to file a Maryland return. CF/SF does not count: ‘Maryland will NOT be processing any 1099’s from the Combined Federal/State Filing Program.’
Which 1099 forms does Maryland require?
1099-G, 1099-R, 1099-S, W-2G for Maryland payees paid $10+ with Maryland withholding; 1099-MISC and 1099-NEC whenever Maryland withholding is greater than zero; 1099-K per Tax-General §10-825.
When are 1099s due in Maryland?
January 31 for 1099s and the MW508 reconciliation.
How do I file 1099s with Maryland?
Maryland Tax Connect (bulk 1220-format upload or key-in of 1099-R/G/NEC/MISC/W-2G); 1099-K and 1099-S only via SFTP; electronic required at 25 or more forms; under 25 may mail paper MW508 with copies. MW508 is auto-generated on electronic submission.
Does Maryland have its own 1099-K threshold?
$600 (2020 SB 192 / BRFA); confirmed only via secondary source; state instructions cite §10-825 without a dollar figure.
Does Maryland require withholding on payments to nonresident contractors?
None for independent contractors; Maryland withholds on nonresident real-property sales (MW506NRS) only.
Verified September 24, 2026 against https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/2025/reporting-109…. Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 penalty are federal. A payee in Maryland who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.