E-file for Providers

Modernized Electronic Filing (MeF)

Maryland will continue to participate in the Fed/State Modernized Electronic Filing 1040 System (MeF1040) for electronic filing of personal resident and nonresident returns, payments and attachments.

Maryland will also continue to participate in the Fed/State Modernized Electronic Filing 1120/1065 System (MeF1120/1065) for electronic filing of corporate and pass-through entity returns, payments and attachments.

Starting Tax Year 2016, all MeF documentation for Software Developers is provided to authorized users on SES - State Exchange System.

Below you will find:

  • The Maryland MeF1040 current and 2 prior years HandBooks.
  • The Maryland MeF1120/1065 current and 2 prior years HandBooks.

For technical assistance, you can call our eFile helpdesk, Monday through Friday from 8:00 a.m. until 5:00 p.m. EST at 410-260-7753. You can also submit your technical questions by e-mail at efil@marylandtaxes.gov.

Fed/State MeF1040 for Maryland Personal Resident and Nonresident Returns

Maryland's electronic filing program follows the same rules and guidelines as the IRS MeF1040 electronic filing program. The following links provide information and guidance for e-File Providers for the Maryland Fed/State MeF1040 eFile Program.

Tax Year 19 Tax Year 18 Tax Year 17
Maryland Personal MeF e-file HandBook(PDF) 10/9/2019 Maryland Personal MeF e-file HandBook(PDF) 1/3/2019 Maryland Personal MeF e-file HandBook(PDF) 1/3/2019

Fed/State MeF1120/1065 for Maryland Corporate and Pass-through Entity Returns

Maryland's electronic filing program follows the same rules and guidelines as the IRS 1120/1065 electronic filing program. The following links provide information and guidance for e_file Providers for the Maryland Fed/State MeF1120/1065 eFile Program

Tax Year 19 Tax Year 18 Tax Year 17
Maryland Business MeF e-file HandBook(PDF) 10/9/2019 Maryland Business MeF e-file HandBook(PDF) 1/3/2019 Maryland Business MeF e-file HandBook(PDF) 1/3/2019

Electronic Return Originators (EROs), transmitters and software developers must be accepted by the IRS in order to file a valid Maryland tax return electronically. Maryland does not require a separate formal application to file tax returns electronically.

Transmitters and software developers must register with the IRS Modernized Electronic Filing System (MeF) to be able to retrieve state acknowledgments during the testing process and production processing.

State regulations require that paid preparers, who prepare individual Maryland income tax returns, register with the Maryland Department of Labor, Division of Occupational and Professional Licensing. A valid Federal PTIN is the primary credential required for Maryland registration. Visit www.dllr.maryland.gov/license for more information on how to register, fees or exemptions. Phone : 410-230-6231 or toll free 1-888-218-5925.

To file valid current year tax returns electronically, you must:

  • apply for acceptance by IRS and agree to follow all requirements and specifications of the Maryland electronic filing program; AND
  • obtain a valid IRS Electronic Filer Identification Number (EFIN). Without this number, all electronic transmissions will be rejected.

Once approval is granted by IRS, you will be issued an EFIN. As long as you have a valid EFIN and use software that is approved for Maryland's electronic filing program, you are eligible to file income tax returns electronically.

The Comptroller's Office reserves the right to revoke electronic filing privileges of any electronic filer who varies from these requirements, specifications, or who does not consistently transmit error-free returns.

For more information, see the Maryland eFile Handbooks for Individuals and Businesses.