Business Reporting Requirements & Other Assessments

Under Maryland law, any container of beer with a capacity of at least four gallons must have a beer keg registration form affixed to the keg at the time of purchase from a retail dealer.

Each retail dealer who engages in the off-premise sale of beer kegs must take the following steps:

  1. Obtain beer keg registration booklets by completing a booklet order form and submitting it to the Licensing & Registration Unit of the Field Enforcement Bureau.
  2. Require identification to make sure the purchaser is at least 21 years of age.
  3. Complete part A of the registration form and have the purchaser complete and sign part B.
  4. Affix the completed registration decal on the keg at the time of purchase.
  5. Remove the registration decal from the keg upon its return from the purchaser and before the keg is returned to the beer wholesaler.

Retailers must retain the completed keg registration booklet on the license premises for at least 30 days. Under the law, retailers are also authorized, but not required, to charge the purchaser a fee to cover administrative and processing expenses.

Quantities will be limited to a six-month supply, based on the retailer's size, needs and past orders. Order forms are also provided to local liquor boards and may be available from participating beer wholesalers who have agreed to assist in providing the initial order form.

For more information about beer keg registration, contact the Licensing & Registration Unit at 410-260-7314 from Central Maryland or 1-888-784-0145 from elsewhere in Maryland. See also Alcohol Bulletin AB-2 issued in 1994.

Questions about enforcement of the beer keg registration law should be directed to the board of license commissioners in each respective jurisdiction.

Existing accounts

You have two options to file your employer withholding reports: you can file electronically, or you can file using pre-printed coupons in a coupon book that we send to you, which contains your Employer's Return of Income Tax Withheld (Form MW506). If you use the preprinted MW506 coupons to file, please return your reports in the window envelope that we send to you. Be sure that our mailing address is showing through the window.

You must file your withholding reports according to the schedule dictated for your business by our filing categories. If you have a new account, you must file reports no less frequently than quarterly. Your account will be reviewed at the end of the year to determine if your filing requirement needs to be changed.

If circumstances prevent you from using the coupon book and you choose not to file electronically, you may file your return by letter. Please include the following information in the letter:

  • Maryland Central Registration Number (CRN).
  • Federal Employer Identification Number (FEIN).
  • Business name, address and telephone number.
  • Amount of income tax withheld.
  • Dates covered by the return.

No tax due

If you do not owe tax, you are still required to file a return. In this case, you can file a zero report using our telefile service at 410-260-7225.

For additional information, see the links below.

The due dates for income tax withholding reports vary for employers filing monthly, quarterly, accelerated and annual reports. If the due date falls on a Saturday, Sunday or state holiday, the report is due on the next business day.

Monthly reports

Monthly income tax withholding reports are due on the 15th day of the month following the month in which the income tax was withheld.

If you are required to file monthly withholding reports you must continue to file reports until you give written notice to the Comptroller of Maryland indicating that you no longer have employees or are no longer liable to file the return.

Quarterly reports

Quarterly income tax withholding returns are due on the 15th day of the month that follows a calendar quarter in which income tax was withheld.

If you are required to file quarterly, you must continue to file reports until you give written notice to the Comptroller of Maryland indicating that you no longer have employees or are no longer liable to file the return.

Accelerated reports

Employers filing accelerated withholding reports must file within three business days following the payroll (pay date).

The accelerated filing category applies to employers who withheld $15,000 or more for the preceding calendar year and currently have accumulated in any pay period $700 or more in withholding tax.

Annual reports

Employers filing annual reports must file on or before January 31 in the year that follows the year in which the income tax was withheld.

No tax due

If you do not owe tax, you are still required to file a return. In this case, you can file a zero report electronically by using our bFile service, or over the telephone by calling 410-260-7225.

Period Due Date
January
February
March 		February 15
March 15
April 15
 1st Quarter  April 15
April
May
June 		May 15
June 15
July 15
 2nd Quarter  July 15
July
August
September 		August 15
September 15
October 15
 3rd Quarter  October 15
October
November
December 		November 15
December15
January 15
 4th Quarter  January 15

Generally, all new accounts are placed on a quarterly filing frequency. However, when completing our Central Registration Application electronically, you can choose a quarterly or monthly filing frequency. All accounts are reviewed once a year to determine if a filing category needs to be changed.

Businesses must file withholding reports according to the following categories:

  • Accelerated: Employers who were required to withhold $15,000 or more for the preceding calendar year and also have accumulated $700 of withholding tax, in any pay period.
  • Quarterly: Employers with less than $700 of withholding per quarter.
  • Monthly: Employers with more than $700 of withholding in any one quarter.
  • Seasonally: Employers who operate only during certain months. Employers must obtain prior approval to file seasonally.
  • Annually: Employers with less than $250 withholding per calendar year are required to remit the tax withheld on an annual basis.

Motor carrier returns

Motor carriers registered with Maryland under the International Fuel Tax Agreement (IFTA) must file quarterly IFTA fuel use tax reports by the following due dates noted in this chart:

 IFTA Reporting Period

Due Date

1st Quarter
January 1-March 31

April 30

2nd Quarter
April 1-June 30

July 31

3rd Quarter
July 1-September 30

October 31

4th Quarter
October 1-December 31

January 31

The IFTA quarterly reports should be mailed to:

Comptroller of Maryland
IFTA
P.O. Box 2171.
Annapolis, MD. 21404-2171

Motor fuel reports

Dealers, distributors, special fuel sellers, special fuel users, and turbine fuel sellers, must file a report for each month in which they sell or use motor fuel in the state of Maryland.
For months when there is no activity, a report must be filed stating "No Activity." Please note that six or more consecutive months of "No Activity" may be grounds for license cancellation. This report must be filed on or before the last day of the following month. If mailed, the report must be postmarked at least two days prior to the last day of the month.

The motor fuel monthly reports should be mailed to:

Comptroller of Maryland
Revenue Administration Division
P.O. Box 2191
Annapolis, MD 21404-2191

 

Effective October 1, 2018, the Office of the Comptroller has transferred authority to adopt regulations relating to fantasy competitions to the State Lottery and Gaming Control Commission. This transfer of authority is pursuant to Chapter 853 of the Laws of 2018 (Senate Bill 900, "Gaming - Fantasy Competitions - Regulation and Prohibition on Operation of Electronic Device") enacted under Article II, Section 17(c) of the Maryland Constitution. If you have questions pertaining to registration, please contact James Butler at 410-230-8781 or jbutler@maryland.gov.

Comptroller of the Treasury

Online Fantasy Competitions

Fantasy Sports Competition Regulations

Required Notification

 

In compliance with Title 03, Subtitle 11, Chapter 01, Regulation 11, it is required that an operator intending to offer online fantasy sports competitions in the State of Maryland after January 1, 2017 must submit the following information on company letterhead notifying the Comptroller's Office that the  operator is qualified to do business in the State of Maryland.

The notification to the Agency shall include:

 

(1) The name and principal business address of the fantasy sports operator; if a corporation, the state of incorporation and the full name and address of each officer, director, trustee and principal salaried executive staff officer; if a foreign corporation, evidence of qualification to conduct business in the State; if a partnership or joint venture, the name and address of each officer;

(2) The name and business address of the fantasy sports operator's resident agent in the State; and

(3) The place where and the date when the fantasy sports operator was legally established and the form of its organization.

 

Information provided by the fantasy sports operator shall be available for public review. In the event that information provided by the fantasy sports operator is no longer accurate due to a change in circumstances, a fantasy sports operator shall provide the agency with the corrected information within 10 business days.

 

Please send the requested information to:

 

Anne Klase

Office of the Comptroller

80 Calvert Street

P.O. Box 466

Annapolis, MD 21404-0466

 

View the Regulations here.

If you have any additional questions or concerns, please do not hesitate to contact Anne Klase at 410-260-4055 or aklase@marylandtaxes.gov.

 

Financial audits submitted in compliance with the 2017 reporting requirement must be submitted to the Office of the Comptroller by  December 31, 2017.

In 2009, the Maryland General Assembly passed Senate Bill 277(Chapter 500, Acts of 2009), which revised the Courts and Judicial Proceedings Article 7-302 to require political subdivisions to remit to the Comptroller any Speed Monitoring System fines collected in excess of 10% of a subdivision's fiscal year revenues.

All Maryland local governmental jurisdictions that enforce speed limit laws are required to file an annual report to the Comptroller of Maryland.

The Maryland Speed Monitoring System Report (SMS-1) is due on the 30th day of September following the fiscal year in which the Speed Monitoring Fines were collected.

Payment to the Comptroller should be made electronically. For information on setting up electronic payments or other questions concerning the SMS-1, please contact Taxpayer Service at 410-260-7980 or 1-800-MD-TAXES between the hours of 8:30 a.m. - 4:30 p.m.