Form 109-B at a glance
What it is: COM/RAD 109-B 03/26, Maryland Change of Address for Businesses: you can use Form 109-B to notify the Comptroller of Maryland that you have changed your business mailing address.
Where and when to file: Mail Form 109-B to: Comptroller of Maryland, Revenue Administration Division, Taxpayer Identification, PO Box 549, Annapolis MD 21404.
A filled-in Form 109-B example: a bakery reports its move
How to fill out Form 109-B, box by box
Business Name and Federal Identification Number
Enter the Business Name, Federal Identification Number, Trade Name and Central Registration Number.
Prior mailing address and new mailing address
Under PRIOR MAILING ADDRESS and NEW MAILING ADDRESS, enter the Mailing Address - Line 1, Mailing Address - Line 2 (PO Box, Apt No., Suite No.), City or Town, State, ZIP Code, Telephone Number, Fax Number and Email Address.
Enter OLD address information in the first section; enter NEW address in the second section.
Prior location address and new location address
Under PRIOR LOCATION ADDRESS and NEW LOCATION ADDRESS, enter the Current Mailing Address - Line 1, Current Mailing Address - Line 2 (PO Box, Apt No., Suite No.), City or Town, State, ZIP Code, Telephone Number, Fax Number and Email Address.
Request updated Sales and Use Tax
Under CHECK HERE TO:, the boxes are Request updated Sales and Use Tax License and Request updated Sales and Use Tax forms.
If your business is a nonprofit organization and you are submitting this form to update your physical address and mailing address in order to get an updated card for the Maryland Sales and Use Tax Exemption Certificate, you must submit a letter on the organization's letterhead requesting a duplicate Maryland Sales and Use Tax Exemption Certificate card due to an address change.
Print Name, Title, Signature and Date
Print Name and Title (Owner, Partner or Officer), then Signature and Date; by signing you certify that the information is true, correct and accurate to the best of your knowledge.
Sign and date the form prior to submission.
More rules for Form 109-B
Print using blue or black ink.
Include any apartment, room, or suite number information using the common designators: Apartment APT, Building BLDG, Floor FL, Suite STE, Unit UNIT, Room RM, Department DEPT.
Only enter P.O. Box information if your post office does not deliver mail to your street address.
Do not use “#” signs or other special characters, except the dash in the “ZIP code” field when a 9-digit (+4) ZIP is used.
If you have changed both your home and business mailing addresses, submit Form 109-B along with Form 109-I.
For more information, visit marylandcomptroller.gov or call Taxpayer Services Division at 410-260-7980 in Central Maryland or 1-800-638-2937 from elsewhere; for the hearing impaired, Maryland Relay Service is 711.
Common questions about Form 109-B
Where do I file it?
Mail Form 109-B to: Comptroller of Maryland, Revenue Administration Division, Taxpayer Identification, PO Box 549, Annapolis MD 21404.
When is this form not the right one?
This form only changes or updates your physical address and mailing address in the system.
Sources
[1] Form 109-B (03/26), Maryland Change of Address for Businesses, Comptroller of Maryland (the Official source link on this page).