MW508 is the Annual Employer Withholding Reconciliation Return that the Comptroller of Maryland uses to compare the Maryland withholding an employer reported and paid during 2024 with the tax shown on its W-2 and 1099 forms. Employers with a Maryland withholding account use it to report the year's gross Maryland payroll and to settle any balance due or overpayment. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form itself is published by the Comptroller of Maryland.
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What is MW508?
Form MW508, Annual Employer Withholding Reconciliation Return, is the Maryland form on which an employer reconciles the withholding tax it reported and paid for the calendar year 2024 against the state and local tax shown on its W-2 and 1099 forms.
The Comptroller of Maryland, Revenue Administration Division, issues the form (printed code COM/RAD-042 10/24). It asks for the total gross Maryland payroll for the year, the number of W-2 and 1099 forms, the total withholding tax reported on Forms MW506 for the year, the total state and local tax shown on the W-2 and 1099 forms, and the withholding tax actually paid.
The result is one of two outcomes. If the tax shown on the W-2 and 1099 forms is greater than the tax paid plus any tax-exempt credit, the difference is the amount due with the return (line 4). If it is smaller, the difference is an overpayment (line 5), which you can apply as a credit to your account (line 6) or have refunded (line 7).
Tax-exempt organizations can claim eligible business tax credits on line 3d, but only with Form MW508CR attached. The form is for paper filing; employers who file through Maryland Tax Connect do not send a paper MW508, because the return is included in the data the state receives.
Who needs to file MW508?
Employers with a Maryland withholding account who reported withholding tax on Forms MW506 during 2024 and must reconcile that tax with their W-2 and 1099 forms use Form MW508.
How the filing size changes the way you file:
- Fewer than 25 W-2s and/or 1099s: you may file electronically or by paper. Only paper filers complete the MW508 form.
- 25 or more W-2 forms, or 25 or more 1099 forms: you are required to file electronically.
Tax-exempt organizations that want to take the eligible business tax credit on line 3d must attach Form MW508CR; the credit cannot be allowed without it.
Do not send a paper MW508 if you file through Maryland Tax Connect. The instructions warn that this can cause duplicate filing, which may produce erroneous balance due notices and/or penalty notices. The instructions also state that Maryland cannot process submissions through the Combined Federal/State program.
When to file MW508
The due date printed on Form MW508 is January 31, 2025, for the 2024 calendar year. The form has a box to check if this is a partial filing of W-2s and/or 1099s, and another to check if you will be submitting additional W-2s and/or 1099s later.
Late or improper filing has stated consequences. The form says that each W-2 submitted that is not properly filed is a separate violation, and that failure to comply with Section 10-911 of the Tax-General Article, Annotated Code of Maryland may result in additional penalties. Filing both electronically and on paper may cause duplicate filing and erroneous notices.
Documents you need
- STATE copy of each Form W-2 and/or 1099 for every person for whom wages or annuities were paid, attached to a paper MW508 (the form says to attach a paper copy).
- Maryland Form MW508CR, only if you enter a tax-exempt credit on line 3d; the credit cannot be allowed without it.
- A check payable to Comptroller of MD - WH Tax, when a payment accompanies the return.
How to fill out MW508
Enter gross Maryland payroll
Enter the total gross Maryland payroll for calendar year 2024 on the line provided at the top of the form.
Enter employer identification details
Fill in your name, Address 1 and Address 2, FEIN (9 digits), NAICS Code (Business Activity Code, 6 digits) and CR# (8 digits). These three identifiers are marked required.
Check the filing boxes
Check the box if this is a partial filing of W-2(s) and/or 1099(s), and check the other box if you will be submitting additional W-2(s) and/or 1099(s).
Count your W-2 and 1099 forms
On line 1, enter the number of W-2 forms on line 1a and 1099 forms on line 1b, and the combined total on line 1. Attach a paper copy if you file on paper.
Enter withholding reported on MW506
On line 2, enter the total Maryland withholding tax you reported on Forms MW506 for the year.
Enter tax shown on W-2s and 1099s
Enter the total state and local tax shown on Forms W-2 on line 3a and on Forms 1099 on line 3b, then the combined total on line 3.
Enter tax paid and any credit
On line 3c, enter the total withholding tax paid this year. On line 3d, enter eligible business tax credits only if you are a tax-exempt organization, and attach Form MW508CR.
Figure the amount due on line 4
Subtract lines 3c and 3d from line 3. If the result is zero or greater, enter it on line 4; otherwise go to line 5.
Complete overpayment lines 5 to 7
If line 3 minus lines 3c and 3d is less than zero, enter the difference as a positive number on line 5. Enter the part to be credited on line 6 and the part to be refunded on line 7; lines 6 and 7 together cannot exceed line 5.
Sign and date the return
Complete the Signature and Verification block: signature, title, telephone number and date. The declaration is made under penalties of perjury.
Review and download the PDF
Check every line, then download or print the completed PDF from FillingPDF. Assemble the package with the STATE copies of W-2s and/or 1099s and any Form MW508CR, as described under How to submit.
How to submit MW508
You can file the MW508 reconciliation electronically through Maryland Tax Connect or, if you have fewer than 25 W-2s and/or 1099s, on paper by mail.
- Electronically: use the Maryland Tax Connect portal at mdtaxconnect.gov. The instructions describe three options: bulk file a formatted text file as a Maryland Tax Connect user with a withholding account; register as a Transmitter User to upload the file; or key the W-2s, 1099s and MW508 manually in the portal if you have fewer than 25. Electronic filing is required for 25 or more W-2 or 1099 forms. Electronic filers do not send a paper MW508.
- By mail (fewer than 25 forms): send the completed MW508 with the STATE copy of each W-2 and/or 1099 to Comptroller of Maryland, Revenue Administration Division, 110 Carroll Street, Annapolis, MD 21411-0001. Keep a copy for your records.
- Payment: make the check payable to Comptroller of MD - WH Tax.
Put your name, FEIN, Maryland Withholding Central Registration Number, NAICS code and phone number on all documents to assure proper credit. For filing questions, call the Taxpayer Services Division at 410-260-7980; for technical support with bulk filing, email [email protected]. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Mailing a paper MW508 when you file through Maryland Tax Connect; this can cause duplicate filing and erroneous balance due or penalty notices.
- Filing on paper when you have 25 or more W-2 forms or 25 or more 1099 forms, which must be filed electronically.
- Claiming a tax-exempt credit on line 3d without attaching Form MW508CR, which is required to allow the credit.
- Leaving out the FEIN, NAICS code or CR# at the top; the form marks all three as required.
- Entering a negative result on line 4; if lines 3c and 3d subtracted from line 3 are less than zero, go to line 5 and enter the difference as a positive number.
- Making line 6 plus line 7 greater than the overpayment on line 5.
- Sending the MW508 without the STATE copies of the W-2s and/or 1099s.
- Leaving the form unsigned; the signature block is a declaration under penalties of perjury.
Frequently asked questions
What is Form MW508?
Form MW508 is the Annual Employer Withholding Reconciliation Return issued by the Comptroller of Maryland. Employers use it to compare the withholding tax reported and paid for the year with the tax shown on W-2 and 1099 forms, and to settle any amount due or overpayment.
When is the MW508 due for 2024?
The due date printed on the 2024 MW508 is January 31, 2025. The form also warns that each W-2 not properly filed is a separate violation and that failure to comply with Section 10-911 of the Tax-General Article may bring additional penalties.
Who has to file MW508 electronically?
Employers submitting 25 or more W-2 forms, or 25 or more 1099 forms, are required to file electronically through Maryland Tax Connect at mdtaxconnect.gov. With fewer than 25 W-2s and/or 1099s you may file electronically or by paper.
Where do I mail the MW508 form?
Mail it to Comptroller of Maryland, Revenue Administration Division, 110 Carroll Street, Annapolis, MD 21411-0001, with the STATE copies of the W-2s and/or 1099s. Make any check payable to Comptroller of MD - WH Tax. Paper filing is for fewer than 25 forms.
Do I send a paper MW508 if I file through Maryland Tax Connect?
No. Electronic filers using Maryland Tax Connect do not need to file a paper MW508, because it is included in the data the state receives. A second paper filing may cause duplicate filing and erroneous balance due or penalty notices.
What is line 3d on the MW508 for?
Line 3d is for eligible business tax credits if you are a tax-exempt organization. You must attach Maryland Form MW508CR to calculate and take the credit; the form says the credit cannot be allowed without it.
What do I do if I overpaid withholding tax?
Enter the difference on line 5 as a positive number, then split it between line 6 (applied as a credit to your account) and line 7 (refunded to you). Lines 6 and 7 together cannot exceed the amount on line 5.
Can I fill out the MW508 form online?
You can fill out the MW508 PDF online on FillingPDF and download or print it. FillingPDF does not file it with Maryland; you submit it through the Comptroller's channels, or file electronically through Maryland Tax Connect. Call 410-260-7980 with filing questions.
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