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Depositing and Reporting Withheld Taxes: Maryland

Depositing and Reporting Withheld Taxes requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Author: Vicki M. Lambert, The Payroll Advisor


  • An employer's filing frequency depends on how much the employer withholds during certain time periods. See Filing Frequencies.
  • Penalties are imposed for failure to comply with the tax depositing and filing requirements. See Penalties.
  • Certain employers are required to make deposits by electronic funds transfer (EFT). See Electronic Deposit Requirements.
  • Maryland employers must file an annual year-end reconciliation if filing paper copies of Form W-2. Certain employers must file the return electronically. See Annual Reconciliation Forms and Filing Deadlines.
  • Most employers must file Forms W-2, Wage and Tax Statement, electronically. See Form W-2 Filing Requirements.