Form El101 - E-File Declaration For Electronic Filing

2016

e-File DECLARATION

MARYLAND

FORM

FOR ELECTRONIC FILING

EL101

INSTRUCTIONS

Purpose of Form

Note: The ERO must receive the completed and signed Form

EL101 from the taxpayer before the electronic return is

Form EL101 is the declaration document and signature

transmitted. Do not send this form to the State of Maryland

authorization for an electronically filed return by an electronic

unless specifically requested to do so.

return originator (ERO). Complete Form EL101 when the

Practitioner PIN method is used or when the taxpayer authorizes

Taxpayer Responsibilities

the ERO to enter or generate the taxpayer's personal

1. Verify the accuracy of the prepared income tax return,

identification number (PIN) on his or her e-filed individual

including direct deposit or direct debit information if

income tax return. The ERO must retain Form EL101 for 3 years

applicable.

from the return due date. Note: Do not send this form to the

State of Maryland unless specifically requested to do so.

2. Check the appropriate box in Part II to authorize the ERO

to enter or generate your e-file PIN or do it yourself.

When and How to Complete

3. Indicate or verify your e-file PIN when authorizing the ERO

to enter or generate it (the e-file PIN must have five digits

IF the ERO is...

Then...

other than all zeroes).

Not using the Practitioner

Do not complete Form

4. Sign and date Form EL101. Taxpayers must sign Part II

PIN method and the taxpayer

EL101.

using handwritten signature, rubber stamp, mechanical

enters his or her own PIN

device (such as signature pen) or computer software

program.

Using the Practitioner PIN

Complete Form EL101,

method and is authorized to

Parts I, II, and III.

5. Return the completed Form EL101 to the ERO by hand

enter or generate the

delivery, US mail, private delivery service or fax. Note:

taxpayer’s PIN

The return will not be transmitted until the ERO receives

the signed EL101. Do not send this form to the State

Using the Practitioner PIN

Complete Form EL101,

of Maryland unless specifically requested to do so.

method and the taxpayer

Parts I, II and III.

enters his or her own PIN

Not using the Practitioner

Complete Form EL101,

PIN method and is

Parts I and II.

authorized to enter or

generate the taxpayer’s PIN

ERO Responsibilities

The ERO will:

1. Enter the name(s) and Social Security number(s) of the

taxpayer(s) at the top of the form.

2. Complete Part I using the amounts from the 2016

Maryland tax return of the taxpayer(s).

3. Enter or generate, if the taxpayer(s) authorizes, the PIN of

the taxpayer(s) and enter it in the boxes provided in Part

II.

4. Enter on the authorization line on Part II the ERO firm

name (not the name of the person who prepared

the

return), if the ERO is authorized to enter the e-file PIN of

the taxpayer(s).

5. After completing (1) through (4), give the taxpayer(s)

Form EL101 for completion and review. The acceptable

delivery methods include hand delivery, US mail, private

delivery service, email and fax.

6. EROs may sign Part III of the form using a rubber stamp,

mechanical device (such as a signature pen), or computer

software program. The signature must include either a

facsimile of the signature of the Individual ERO or of the

printed name of the ERO.

COM/RAD-059

Form El101 - E-File Declaration For Electronic Filing - 2016 Page 2

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