Maryland Employer Reporting of W2s Instructions and Specifications - October 2025

Sep 19, 2026

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Maryland Employer Reporting of W2s Instructions and Specifications (October 2025) outlines requirements for employers to submit annual W-2 wage data in the EFW2 electronic format when W2 count reaches the threshold, and encourages electronic filing for all employers. It details three electronic filing options in Maryland Tax Connect (bulk uploads for EFW2 files via user types, or key-in), record layout and Maryland-specific required fields for RA and RE, testing and desktop viewing steps, common errors, and reject error code definitions. It also covers TY2025 updates, deadlines, and file format rules such as RF as the last line.

LanguageEnglish

CategoryForms

FormatPDF

Pages57

Reading Time20 min

AccessFree to download

What’s New for TY2025

Document Change Log

Introduction

Filing Requirements for W2 Wage Data

Three Options for Filing W2 Wage Statements Electronically

Option 1 – Maryland Tax Connect User: Bulk File Uploads for EFW2 Files

Option 2 – Maryland Transmitter User: Bulk File Uploads for EFW2 Files

Option 3 – Maryland Tax Connect System: Key in W2’s and MW508’s

Electronic File Description and Record Types

Reminders for Tax Year 2025

Most Common Errors to Avoid

Record Format Rules

Resolving File Errors

Frequently Asked Questions

2025 Maryland Employer Reporting ofW2s Instructions and Specifications October 2025 Revenue Administration Division Annapolis, MD 21411-0001 Brooke Lierman, Comptroller of Maryland Table of Contents What’s New for TY2025 ..................................................................................................................................3 Document Change Log.....................................................................................................................................3 Introduction .......................................................................................................................................................4 Filing Requirements for W2 Wage Data ...................................................................................................4 Three Options for Filing W2 Wage Statements Electronically .........................................................5 Option 1 – Maryland Tax Connect User- “Bulk File Uploads for EFW2 Files”...................................... 5 Option 2 – Maryland Transmitter User- “Bulk File Uploads for EFW2 Files’ ....................................... 5 Option 3 – Maryland Tax Connect System- “Key in W2’s and MW508’s”............................................... 6 Register as a Maryland Tax Connect user........................................................................................................ 6 Electronic File Description and Record Types .......................................................................................7 Reminders for Tax Year 2025 ......................................................................................................................8 Most Common Errors to Avoid .................................................................................................................. 10 Record Format Rules .................................................................................................................................... 11 “RA” Record same as EFW2 format 42-007 ...................................................................................................... 12 “RE” Record same as EFW2 format 42-007 ...................................................................................................... 16 “RW” Record same as EFW2 format 42-007 ..................................................................................................... 19 “RS” Record Modified for Maryland Reporting................................................................................................ 28 “RV” Record Modified for Maryland Reporting ............................................................................................... 32 “RF” Record same as EFW2 format 42-007 ....................................................................................................... 35 Third-Party Sick Vendors who are not able to include the FEIN (that was registered with the Maryland withholding account) in the RE, RS, and RV Lines – See record specification instructions...................................................................................................................................................... 36 Resolving File Errors .................................................................................................................................... 37 W2 File Upload Testing Application in Maryland Tax Connect ................................................................ 37 To View Your Electronic File on Your Desktop................................................................................................ 37 QuickBooks Users’ Common Question ................................................................................................................ 37 Maryland Reject Error Code Definitions ............................................................................................... 38 RO and R

FAQs

When must Maryland employers submit W2 wage data using the electronic format for TY2025?

Maryland law requires employers to submit the annual withholding reconciliation using the electronic format when the total number of W2 statements meets or exceeds 25. The instructions also encourage electronic filing regardless of count.

What are the three electronic filing options for W2 wage statements in Maryland Tax Connect?

The document provides three options: bulk file uploads for EFW2 files for Maryland Tax Connect users (Option 1), bulk file uploads for EFW2 files for Maryland transmitter users (Option 2), and keying in W2’s and MW508’s in the Maryland Tax Connect system (Option 3).

What TY2025 requirements apply to the RA and RE records and the RF line position?

For the RA record, Maryland requires Contact E-Mail/Internet, Contact Name, and Contact Phone Number. For the RE record, Maryland requires Date Created, Time Created, Employer Contact E-Mail/Internet, Employer Name, and Employer Phone Number. There should be no blank lines after the RF line, and the RF record is the last line of the file.

Sep 19, 2026

Upload by Rowan