Electronic Filing Specifications

W-2 Bulk Upload Application

The Maryland Revenue Administration Division's W-2 Bulk Upload Application allows users (employers/payroll providers) to log in to our bFile system and upload a text file or zipped file in the required EFW2 format. The data can contain W-2 and MW508 information for multiple employers. There are header and footer records that delineate each employer.

The application validates the data in the file using the same rules as required on current magnetic media submissions. Upon successful validation, all of the valid records are accepted. If the validation of the file fails, then records are rejected. The application will then provide an acknowledgment of those records that validated successfully and a listing of all the validation errors for those records that failed validation.

Withholding Reconciliation Application

The Maryland Revenue Administration Division's Withholding Reconciliation Application allows users (employers/payroll providers) to log in to our bFile system and data enter their W-2s and their MW508. This is ideal for companies who have less than 250 W-2s to report.

Filing by SFTP

If you are not able to file your W2s via bFile web application "W2 bulk upload" or by "key in of your data" for Tax Year 2020 and back, you may request approval to file via the Comptroller of Maryland secure server by either of two SFTP (Secure File Transfer Protocol) methods;

  • W2/1099 Option A: Manually upload a text file to Comptroller of Maryland SFTP website
  • W2/1099 Option B: SFTP automated server to server transmission in which an IP address will be required to be whitelisted with Comptroller, State of Maryland

You can email SecureTransmission@marylandtaxes.gov to request approval to obtain an SFTP Account info along with instructions for setup. Note: All electronic filing of 1099 data must be filed via SFTP. In the email, please provide the following:

  • Point of Contact Email address
  • Business Name
  • Point of Contact Name
  • Point of Contact Number
  • Reason why you are not able to W2 Bulk Upload or Key in your W2/MW508 info
  • Business choice of (SFTP) either W2 Option A or W2 Option B or both
  • No more than two IP Addresses if choosing Option B

Maryland no longer accepts cartridges, tapes or thumb/flash drives, CD’s or diskettes.