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.
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.
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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.
What is the Maryland 1099 threshold for 2026?
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.
Does the IRS Combined Federal/State Filing program cover Maryland?
Maryland participates in the IRS Combined Federal/State Filing (CF/SF) program. Direct filing with the state is still required.
What if I withheld Maryland tax on a 1099 payment?
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.
When are Maryland 1099s due?
January 31. Federal Form 1099-NEC for 2026 payments is due by February 1, 2027.
Disclaimer: This page provides general information for educational purposes and is not tax, legal or accounting advice. State rules change; confirm with the state before filing.
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