Form Mw508 – Fill Out and Use This PDF

Updated: Oct 28, 2026

The MW508 form, known as the Maryland Annual Employer Withholding Reconciliation Return, is a critical document for employers in Maryland. It is utilized for the annual reconciliation of withheld state income tax from employees' wages and is due by January 31 following the reporting year. Employers must report the total gross Maryland payroll, withholdings, and possible overpayments through this form. To ensure accuracy and compliance with Maryland state tax obligations, take the next step by clicking the button below to fill out your MW508 form.

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Form Mw508 PDF Details

The Maryland Annual Employer Withholding MW508 Reconciliation Return, due by January 31st, plays a crucial role in the state tax filing process for employers in Maryland. This form serves as a summary of the employee wage withholdings and tax deductions over the past year, requiring detailed information such as the total number of W-2 and 1099 forms issued, the total Maryland withholding tax reported, and any tax-exempt credits claimed. Specifically designed for employers to reconcile their yearly withholding taxes, the MW508 requires accurate reporting and adherence to deadlines to ensure compliance with state tax laws. The obligation to file electronically if issuing 25 or more W-2 or 1099 forms underscores Maryland's commitment to modernizing and streamlining tax administration. Employers also have the option to report manually for fewer forms, providing flexibility while maintaining the integrity of the tax system. The form’s emphasis on precise record-keeping and the strict enforcement of penalties for non-compliance highlight its significance within the realm of employer responsibilities in tax administration. Additionally, options for electronic filing and the requirements for attaching additional documentation, such as the MW508CR for tax-exempt organizations, further elucidate the comprehensive nature of this mandatory state tax document.

Question	Answer
Form Name	Form Mw508
Form Length	2 pages
Fillable?	Yes
Fillable fields	37
Avg. time to fill out	30 sec
Other names	md form 508, mw508, mw508 2020, maryland mw508

How to Fill Out Form MW508

Form MW508 at a glance

What it is: Form MW508 is the 2025 Maryland Annual Employer Withholding Reconciliation Return.

Tax deadline: The due date is January 31, 2026.

A filled-in Form MW508 example: a small employer owes 300 on line 4

Form MW508 example filled out, example: a small employer owes 300 on line 4 — Acme Example Co. files Form MW508 for its Maryland payroll. It files 3 W-2 forms with 4,500 of tax, paid 4,200, and owes the rest on line 4. The picture shows the filled form, and every value in it is made up. The gross Maryland payroll is 120,000. All 3 W-2 forms go with this return, so the Check here boxes stay empty. Nothing goes in line 1b or line 3b because the employer has no 1099 forms. Line 3d is left blank because the employer is not a tax-exempt organization. Nothing goes in lines 5, 6 and 7 because line 4 shows an amount due. The owner fills in the title, telephone number and date.

How to fill out Form MW508, box by box

Name, FEIN, NAICS Code and CR#

Your name, FEIN, Maryland Withholding Central Registration Number, NAICS Code (can be obtained from the Census Bureau) and phone number must be on all documents to assure proper credit and to prevent posting errors.

Enter the FEIN (9 digits) and the CR# (8 digits); these are required.

Gross Maryland payroll and the Check here boxes

Enter the total gross Maryland payroll for the calendar year 2025 on the line provided.

Check here if this is a partial filing of W-2(s) and/or 1099(s)

Check here if you will be submitting additional W-2(s) and/or 1099(s).

Line 1, the W-2 and 1099 forms

Line 1. Enter the number of W-2 and 1099 forms attached on lines 1a and 1b, and the combined total on line 1. (ATTACH PAPER COPY.)

Lines 2 and 3, the withholding tax and the state and local tax

Line 2. Enter total Maryland withholding tax reported for the year. Enter total withholding tax you reported on Forms MW506 for this year.

Line 3. Enter the total amount of State and local tax shown on Form(s) W-2 and 1099 on lines 3a and 3b. Then enter the combined total on line 3. (COMBINE TOTAL IF YOU HAVE BOTH FORMS.)

Lines 3c and 3d, the tax paid and the tax-exempt credit

Line 3c. Enter total amount of withholding tax paid this year.

Line 3d. Enter total eligible business tax credits if you are a tax-exempt organization. You must attach Maryland Form MW508CR to calculate and take the credit. (MW508CR MUST BE ATTACHED TO ALLOW CREDIT).

Lines 4 to 7, the amount due or the overpayment

Line 4. Amount Due. (Subtract lines 3c and 3d from line 3. If this amount is zero or greater, enter here; otherwise, go to line 5.)

Line 5. Overpayment (If line 3 minus lines 3c and 3d combined is less than zero, enter the difference here as a positive number.)

Line 6. Enter the amount of line 5 you wish to have applied as a credit.

Line 7. Enter the amount of line 5 you wish to have refunded. (Line 6 plus line 7 cannot exceed line 5.)

Signature and verification

SIGNATURE AND VERIFICATION I declare under 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.

More rules for Form MW508

If you have questions with regard to filing your MW508 Withholding Reconciliation return, contact Taxpayer Services Division at 410-260-7980.

Make check payable to Comptroller of MD - WH Tax

If your situation is different

You are submitting 25 or more W-2 or 1099 forms

If you are submitting 25 or more W-2 or 1099 forms you are required to file electronically; three new options are available on the new Maryland Tax Connect Portal at mdtaxconnect.gov.

1. As a Maryland Tax Connect User with a withholding account you may bulk file a W2 SSA Publication 42-007 / 1099 IRS Publication 1220 formatted text file in the modified Maryland standard format.

2. Register as a Transmitter User at the web portal “Maryland Tax Connect” to upload a W2 SSA Publication 42-007 / 1099 IRS Publication 1220 formatted text file in the modified Maryland standard format.

3. W2s/1099s/MW508 can be keyed manually via the new web portal “Maryland Tax Connect” if less than 25 .

Maryland will not be able to process any submissions via the Combined Federal/State program.

Employers who have 25 or more W-2/1099s to report are required to file electronically and can select option 1, 2 or 3.

If you have questions regarding technical support in bulk filing your file, contact the Electronic Processing Section at: efileW21099help@ marylandcomptroller.gov.

For instructions on electronic filing of W-2 and 1099 forms, refer to 2025 Maryland Employer Reporting of W-2s Instructions and Specifications (for W-2s) and 2025 Maryland Reporting of 1099s Instructions and Specifications.

Each W-2 submitted that is not properly filed is a separate violation.

*Electronic filers submitting via Maryland Maryland Tax Connect do not need to file a paper Form MW508 as this may cause duplicate filing.

The MW508 will be included in the data received.

Duplicate filing may result in erroneous balance due notices and/or penalty notices.⁠^[2]

You are submitting less than 25 W-2s and/or 1099s

If you are submitting less than 25 W-2s and/or 1099s you may file electronically or by paper.

If you are filing the MW508 by paper, complete Form MW508, Employer's Annual Withholding Reconciliation Return.

Send this form, accompanied by the STATE copy of Form W-2/ Form 1099 for each person for whom wages/annuities have been paid.

Keep a copy for your records.

• Attach all applicable W-2s and 1099s.⁠^[2]

Common questions about Form MW508

Is there a deadline?

The due date is January 31, 2026. On or before January 31st of each year, employers must file a year end reconciliation to the Revenue Administration Division using Form MW508.⁠^[2]

Where do I file it?

Send your completed MW508 Return, STATE copies of W-2s and/or 1099s to: Comptroller of Maryland, Revenue Administration Division 110Carroll Street Annapolis, MD 21411-0001

Is there a penalty?

Failure to comply with Section 10-911 of the Tax-General Article, Annotated Code of Maryland may result in the assessment of additional penalties.

Sources

[1] Form MW508 (COM/RAD-042 10/25), Comptroller of Maryland (the Official source link on this page).

[2] marylandcomptroller.gov, deadline. Accessed October 26, 2026.