Media 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.

Diskettes and CDs

If you are not able to file your W2s via bFile Option 2 "W2 bulk upload" or Option 3 "key in your data" for Filing Year 2023 (Tax Year 2022), you may request approval to file via the Comptroller of Maryland secure server by either of two SFTP (Secure File Transfer Protocol) methods;

  • W2 Option A: Manually upload a text file to Comptroller of Maryland SFTP website
  • W2 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 no later than October 2022 to request approval to obtain an SFTP 2023 Account info along with instructions for setup. 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

All CDs and diskettes must be in EFW2 format, the same as W-2 Bulk Upload. We encourage use of the Bulk Upload Testing Application. This application will allow users to test their ability to upload and transmit their W-2s and MW508s using a text or ZIP file.

  • The Comptroller of Maryland accepts 3½-inch diskettes. Diskettes must be double-sided, double-density or high-density, MS-DOS version or compatible operating system.
  • All diskettes and CDs must be scanned for viruses before submission.
  • Only one file name is allowed. The file name must be W2REPORT for W-2 wage data or IRSTAX for 1099 data. Do not add an extension (e.g., ".dat", ".bak").
  • Data must be in uppercase letters in ASCII.
  • Files may be compressed using PKZIP or WinZip.
  • Please indicate the following information on the external labels:
    • Company name.
    • Federal Employer Identification Number (FEIN).
    • Proper sequence (e.g., Volume 2 of 3).
    • Type of data (W-2 or 1099).
    • If the file is compressed.

Cartridges

Maryland no longer accepts cartridges, tapes or thumb/flash drives.