Maryland Income Tax
General administration:
Comptroller of the Treasury
Revenue Administration Division
110 Carroll Street
Annapolis, MD 21411
410-260-7980
800-638-2937
Request withholding identification number by filing Form COT/ST 705 (Combined Registration Application):
Comptroller of the Treasury
Central Registration
301 West Preston Street
Baltimore, MD 21201-2383
800-492-1751 (in state);
410-225-1313 (out of state)
Register for electronic funds transfer (required if withholding liability in excess of $10,000) by filing Form EFT-1 (Authorization Agreement for Electronic Funds Transfers):
Electronic Funds Transfer Program
PO Box 1509
Annapolis, MD 21404
410-974-3738
Deposit and report monthly or quarterly withholdings by the 15th day of following month by filing Form MW 506 (Employer's Return of Income Tax Withheld):
State of Maryland
Revenue Administration Division
P.O. Box 17132
Baltimore, MD 21297-0175
Furnish annual summary statements of wages paid and taxes withheld to employees on Form MW 509 (Withholding Tax Statement) or Form W-2 (Wage and Tax Statement) by January 31 and to state on Form MW 508 (Annual Employer Withholding Reconciliation Report) by last day of February:
Comptroller of the Treasury
Income Tax Division
Annapolis, MD 21401
