Electronic Filing of W-2s

On May 4, 2017, Maryland Governor Larry Hogan signed legislation (S.B. 304) requiring employers to submit Form W-2, Income Tax Withholding Statements, in an electronic format. The Comptroller of Maryland retains authorization to waive the electronic submission requirement if the comptroller determines that the requirement will result in undue hardship to the employer or payor. The law also prohibits a person from employing an individual not registered with the State Board of Individual Tax Preparers to provide specified tax preparation services.

The law is effective July 1, 2017.

Read MD S.B. 304