Maryland 1099 filing requirements (2026)
Maryland generally requires state 1099 filing only when you withheld Maryland income tax from the payment. Those forms are due January 31. Otherwise the federal filing is generally enough.
| State 1099-NEC filing required? | Only if you withheld state income tax |
|---|---|
| Threshold | Follows federal ($2,000 for 2026 payments) |
| State due date | January 31 |
| IRS CF/SF participant | Yes (direct filing still required) |
| Filing portal | https://www.mdtaxconnect.gov/ |
How does Maryland treat the new $2,000 federal threshold?
Comptroller's 2025 Maryland Employer Reporting of 1099s Instructions (Oct 2025): 'Maryland requires ... 1099-MISC and 1099-NEC from the payer (or employer) when there is Maryland withholding greater than zero, regardless of the payment amount.' No filing is required when there is no Maryland withholding. When Maryland tax is withheld there is no dollar threshold, so the federal $2,000 threshold does not govern the state filing. No 2026/OBBBA-specific guidance found.
What if you withheld Maryland income tax?
1099s with Maryland withholding are filed with the annual withholding reconciliation (Form MW508) through the Maryland Tax Connect portal: Pub 1220-format bulk upload (Tax Connect user or registered Transmitter) or manual key-in for fewer than 25. E-filing is required at 25 or more 1099s. 'Maryland will NOT be processing any 1099's from the Combined Federal/State Filing Program.' SFTP remains only for 1099-K and 1099-S. XML bulk filing is expected for tax year 2026 (filed in 2027). Penalties: $100 per violation plus $50 per 1099 not filed.
Check a specific payment
Use our free 1099 Filing Checker to see whether a payment needs a federal 1099 and how Maryland's rules apply.
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