Maryland Form El101 Draft - E-File Declaration For Electronic Filing

2014

e-File DECLARATION

MARYLAND

FORM

FOR ELECTRONIC FILING

EL101

Purpose of Form EL101

Taxpayer Responsibilities

Taxpayer(s) must:

Form EL101 is the signature document for an e-Filed return

filed by an online electronic transmitter or Electronic Return

Verify the accuracy of the prepared income tax return,

Originator (ERO). It also serves as a declaration document

including direct deposit and direct debit information if

regarding consent for: direct deposit of refund, electronic

applicable.

funds withdrawal (direct debit) for a liability and for a return

Sign and date Form EL101 authorizing electronic

to be electronically filed. This form should be completed for

transmission of the state income tax return, even if the

all Maryland e-Filed returns and retained by the taxpayer and

return is filed from a personal computer and the

ERO for 3 years from the return due date or Maryland

federal PIN is used as electronic signature on the state

received date, whichever is later. Do not send this form to

return.

the State of Maryland unless specifically requested to

Retain a copy of the Form EL101 along with a copy of

do so.

the state income tax return for a period of 3 years from

ERO Responsibilities

the return due date or Maryland received date,

whichever is later.

The ERO must:

Make a copy of the Form EL101 available to the State

Enter the name(s) and Social Security Number(s) of the

of Maryland if formally requested to do so by the

taxpayer(s) at the top of the form. Do not use the

Revenue Administration Division.

ERO’s address.

The Form EL101 should not be mailed to Maryland

Complete Part I using the amounts from the taxpayer’s

Revenue Administration Division unless specifically

2014 tax return.

requested to do so.

If the taxpayer(s) elected to have direct deposit of their

refund, or electronic funds withdrawal (direct debit) for

all or part of their liability, check the appropriate box in

Part II. The taxpayer(s) should check with their

financial institution to make sure their deposit or debit

will be accepted and to get the correct routing and

account numbers. For direct debit only account (1)

should be used.

After completing the form through Part II, give the

taxpayer(s) Form EL101 for review and signature(s).

This can be done in person, by mail or by secure

e-mail.

The originator (paid preparer) must sign Form EL101

and include their Electronic Filer Identification Number

(EFIN) and firm name and address. An electronically

transmitted income tax return will be considered

incomplete unless and until a correctly completed

Form EL101 is signed by the taxpayer(s) and/or by the

ERO if applicable. If a joint return is filed, both

taxpayers must sign. The taxpayer(s) must sign the

completed EL101 before the electronic record is

transmitted.

If the ERO makes changes to the electronic return after

EL101 has been signed by the taxpayer(s), but before

the return is transmitted, the originator must have the

taxpayer(s) sign a corrected Form EL101. See the 2014

Maryland Personal MeF e-File Handbook.

Provide a completed copy of Form EL101 to the

taxpayer(s) for their records.

A copy of Form EL101 with applicable attachments

must be retained for 3 years at the site of the ERO. The

ERO must make a copy of Form EL101 available to the

State of Maryland if specifically requested to do so by

the Revenue Administration Division.

COM/RAD-059

Maryland Form El101 Draft - E-File Declaration For Electronic Filing - 2014 Page 2

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