[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303808-105":53,"doc-detail-303808-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","maryland-employer-reporting-of-1099s-instructions-and-specifications-october-2024","Maryland Employer Reporting of 1099s Instructions and Specifications - October 2024","","Maryland Employer Reporting of 1099s Instructions and Specifications (October 2024) provides guidance for electronic withholding reconciliation filing for employers reporting 1099 statements in Maryland. It outlines when employers must submit forms via electronic formats based on filing volume, explains required 1099-G, 1099-R, 1099-S, 1099-MISC, 1099-NEC, and W-2G situations, and highlights deadlines such as the January 31, 2025 filing date. The handbook also describes upcoming 2024 changes moving bulk submission from SFTP to Maryland Tax Connect, introduces electronic filing options, and emphasizes penalties for noncompliance.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/maryland-employer-reporting-of-1099s-instructions-and-specifications-october-2024/303808/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/maryland-employer-reporting-of-1099s-instructions-and-specifications-october-2024/303808.png","ImageObject",442,249,{"name":88,"@type":89},"Sarah ","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"When are Maryland 1099 statements due for tax year 2024?","Question",{"text":108,"@type":109},"The annual filing deadline is January 31, 2025. If the due date falls on a Saturday, Sunday, or legal holiday, the statements must be filed by the next business day.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Which 1099 forms are required for Maryland payees in the handbook?",{"text":113,"@type":109},"Maryland requires 1099-G, 1099-R, 1099-S, and W-2G for each Maryland payee who receives $10 or more during the tax year. It also requires 1099-MISC and 1099-NEC when Maryland withholding is greater than zero.",{"name":115,"@type":106,"acceptedAnswer":116},"What changes are introduced for electronic filing in tax year 2024?",{"text":117,"@type":109},"Maryland electronic filing of 1099s moves from SFTP to bulk filing on the Maryland Tax Connect portal. The handbook also provides three electronic filing options (two bulk-file approaches and a key-in option) and notes that the SFTP filing option continues to be available only for 1099-K and 1099-S.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303808,1790222688,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":141},962085320529,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","2024  \nMaryland Employer Reporting of 1099s Instructions and Specifications  \nOctober 2024  \nRevenue Administration Division Annapolis, MD 21411-0001  \nBrooke Lierman, Comptroller  \nTable of Contents  \nDocument Change Log .............................................................................................. 2  \nIntroduction................................................................................................................. 3  \nFiling Requirements for 1099 Reporting........................................................... 3  \nUpcoming Changes and Enhancements for Tax Year 2024 ......................... 4  \nThree New Options for Filing 1099 Statements Electronically .................. 5  \nOption 1 – Maryland Tax Connect User- “Bulk File Uploads for 1099R, 1099G, 1099NEC, 1099MISC, W2-G”.............................................................................................................................5  \nOption 2 – Maryland Transmitter User- “Bulk File Uploads for 1099R, 1099G, 1099NEC, 1099MISC, W2-G”.............................................................................................................................5  \nOption 3 – Maryland Tax Connect System- “Key-in of 1099R, 1099G, 1099NEC, 1099MISC, W2-G and and MW508”...........................................................................................6  \nThird-Party Vendors who are not able to include the FEIN (that was registered with the Maryland withholding account) in the A record ...... 7  \nFile Specifications ...................................................................................................... 8  \nReminders for Tax Year 2024 ................................................................................ 9  \nMost Common Errors to Avoid ............................................................................ 11  \nRecord Format Rules .............................................................................................. 12  \nMaryland Record Layout Tax Year 2024 .......................................................... 13  \n“B” Record Modified for Maryland Reporting................................................................. 13  \nNEW 1099 Error Code Definitions for Bulk Filing ........................................ 14  \nNew Required Record Type C .............................................................................. 22  \nK record is optional ................................................................................................. 24  \nFrequently Asked Questions ................................................................................ 27  \nDocument Change Log  \n\n| Date | Page | Description |\n| --- | --- | --- |\n| 10/01/2024 | page 3\u003Cbr>page 4\u003Cbr>page 4, 5, 6\u003Cbr>page 7\u003Cbr>page 14-26\u003Cbr>page 28-29 | • Annual Filing Deadline: January 31st, 2025.\u003Cbr>• Maryland filing of 1099s is moving from SFTP to bulk filing on the new portal called Maryland Tax Connect.\u003Cbr>• All bulk Filers may be required to Register as a  Transmitter user on New Portal\u003Cbr>• Maryland will NOT be processing any 1099’s from the IRS Combined Federal/State Filing Program.\u003Cbr>• There are new changes to required record types. Maryland is now requiring record types T, A, B, C, F (K is optional)\u003Cbr>• Maryland is no longer accepting CD/Diskettes\u003Cbr>•  Three new Options for Filing 1099 Statements Electronically on new portal (Transmitter user bulk filing, MD Tax Connect user bulk filing, and Key-in) Exception: The SFTP Filing option will continue to be available only for 1099-K and 1099-S.\u003Cbr>• The new Transmitter registration and TEST instructions will be available no later than mid November 2024 online at www.mdtaxconnect.gov web portal under Quick Links\\User Guides and Tutorials.\u003Cbr>• Third-Party Vendors who are not able to include the FEIN registered with Maryland,(located on the A record column 12 line) please see instructions.\u003Cbr>•  New Error Code Definitions for bulk filing 1099\u003Cbr>• Frequently Asked Questio","cbCaifvljuUJHN02","https://ap.wps.com/l/cbCaifvljuUJHN02","pdf",580500,29,"English","# Introduction\n# Filing Requirements for 1099 Reporting\n# Upcoming Changes and Enhancements for Tax Year 2024\n# Three New Options for Filing 1099 Statements Electronically\n## Option 1 – Maryland Tax Connect User- Bulk File Uploads\n## Option 2 – Maryland Transmitter User- Bulk File Uploads\n## Option 3 – Maryland Tax Connect System- Key-in\n# File Specifications\n# Reminders for Tax Year 2024\n# Most Common Errors to Avoid\n# Record Format Rules\n# Maryland Record Layout Tax Year 2024\n## \"B\" Record Modified for Maryland Reporting\n# New 1099 Error Code Definitions for Bulk Filing\n# New Required Record Type C\n# K record is optional\n# Frequently Asked Questions","[{\"question\":\"When are Maryland 1099 statements due for tax year 2024?\",\"answer\":\"The annual filing deadline is January 31, 2025. If the due date falls on a Saturday, Sunday, or legal holiday, the statements must be filed by the next business day.\"},{\"question\":\"Which 1099 forms are required for Maryland payees in the handbook?\",\"answer\":\"Maryland requires 1099-G, 1099-R, 1099-S, and W-2G for each Maryland payee who receives $10 or more during the tax year. It also requires 1099-MISC and 1099-NEC when Maryland withholding is greater than zero.\"},{\"question\":\"What changes are introduced for electronic filing in tax year 2024?\",\"answer\":\"Maryland electronic filing of 1099s moves from SFTP to bulk filing on the Maryland Tax Connect portal. The handbook also provides three electronic filing options (two bulk-file approaches and a key-in option) and notes that the SFTP filing option continues to be available only for 1099-K and 1099-S.\"}]","Maryland Employer Reporting of 1099s Instructions and Specifications - October 2024 | PDF",1789807264,10]