Form Mw508 - Annual Employer Withholding Reconciliation Return - 2015

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Annual Employer Withholding
MARYLAND
FORM
Reconciliation Return
MW508
DUE DATE: February 28, 2016
2015
TOTAL
Comptroller of Maryland
a) W-2
Revenue Administration Division
Enter total number of a) W-2 and/
110 Carroll Street
1.
or b) 1099 Forms. (ATTACH PAPER
b) 1099 Form
COPY.)
Annapolis, MD 21411-0001
Make check payable to Comptroller of MD - WH Tax
Enter total withholding tax you
2.
reported on Forms MW506 for this
Name: ____________________________________________
year.
a) W-2
Address: ___________________________________________
Enter total state and local tax shown
3.
on W-2/1099 (COMBINE TOTAL IF
b) 1099 Form
YOU HAVE BOTH FORMS.)
__________________________________________________
3c.
Enter total withholding tax paid.
FEIN: __ __ __ __ __ __ __ __ __
____________________
Enter total tax-exempt credit
OFFICE USE ONLY
3d.
(MW508CR MUST BE ATTACHED
TO ALLOW CREDIT.)
NAICS Code: __ __ __ __ __ __
Amount due with return (Subtract
lines 3c and 3d from line 3. If this
CR#:__ __ __ __ __ __ __ __
4.
amount is zero or greater, enter
here. Otherwise, go to line 5.)
Enter the total gross Maryland
Overpayment (If line 3 minus lines
payroll for the calendar year
3c and 3d is less than zero, enter
5.
the difference here as a positive
number.)
CHECK THE BOX IF THIS IS A PARTIAL
Amount of overpayment on line 5
FILING OF W-2(s) and/or 1099(s).
6.
to be applied as a credit to your
account.
Check here if you will be submitting additional
W-2(s)
Amount of overpayment on line 5
and/or
1099(s).
7.
to be refunded to you.
Instructions for Filing
Send this form accompanied with the STATE copy of Form
Under the CR number box, enter the total gross Maryland
W-2/1099 for each person for whom wages/annuities has been
payroll for the calendar year 2015 in the box provided.
paid. Keep a copy for your records. Your name, FEIN, Maryland
Line 1.
Enter the number of W-2 and 1099 forms attached in
withholding
Central
Registration
Number,
and
telephone
box 1a and 1b, and the combined total in box 1 Total.
number must be on all documents to assure proper credit and
Line 2.
Enter total Maryland withholding tax reported for the
prevent posting errors. Send your completed reconciliation to:
Comptroller of Maryland, Revenue Administration Division,
year.
110 Carroll Street, Annapolis, MD 21411-0001.
Line 3.
Enter the total amount of state and local tax shown on
Form(s) W-2 and 1099 in box 3a and 3b. Then enter
Paper filers must reconcile their accounts by completing Form
the combined total in box 3 Total.
MW508, Employer’s Annual Withholding Reconciliation Return,
and submit it in the same packet as the W-2/1099 forms.
Line 3c. Enter total amount of withholding tax paid this year.
Magnetic Media/Electronic filers do not need to file a paper
Line 3d. Enter total eligible business tax credits if you are a
Form MW508. The MW508 will be included in the data received.
tax-exempt organization. You must attach Maryland
If you are submitting 25 or more W-2 forms, you are
Form MW508CR to calculate and take the credit.
required to file electronically by one of three options. You
Line 4.
Amount Due. (Subtract lines 3c and 3d from line 3. If
may use our free bFile Bulk Upload Application that allows you
this amount is zero or greater, enter here; otherwise,
to upload a text file in the modified EFW2 format; use our free
go to line 5.)
bFile File Withholding Reconciliation Application that allows you
to manually key data from your MW508 and up to 250 W-2
Line 5.
Overpayment (If line 3 minus lines 3c and 3d
forms; or you may send the modified EFW2 format file by CD
combined is less than zero, enter the difference here
or 3 1/2 inch diskette. Copies of W-2 forms on media will not
as a positive number.)
be accepted. Note: Tax Year 2015 (Calendar Year 2016) is the
Line 6.
Enter the amount of line 5 you wish to have applied as
last year that you may file using magnetic media for both 1099’s
a credit.
and W-2’s. The bFile applications and the Maryland magnetic
media/electronic specifications can be accessed online at www.
Line 7.
Enter the amount of line 5 you wish to have refunded.
or by telephone at 410-260-7150.
(Line 6 plus line 7 cannot exceed line 5.)
I declare under the penalties of perjury that this return (including any accompanying schedules and statements) has been examined
by me and to the best of my knowledge is a true, correct and complete return.
SIGNED: ___________________________________________________ TITLE: _____________________________________________________
PHONE: _____________________________________________________ DATE: _____________________________________________________
COM/RAD 042

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