Maryland's Comptroller's Office recently published the 2017 "Maryland Employer Reporting of 1099s Instructions and Specifications." There are no record layout changes for Tax Year 2017. The Comptroller's Office has increased the penalty for not filing 25 or more 1099s electronically from $50 to $100. To read the specifications in full, please follow the link.
Most Recent Articles
Kentucky Publishes Specifications for Electronic Submission of Annual Wage and Tax Information via Electronic Media or Web
The Kentucky Department of Revenue has published “Specifications for Electronic Submission of Annual Wage and Tax Information via Electronic Media or Web for Year 2018.”
Ohio Updates W2 Specs for 2018 Reporting
The Ohio Department of Taxation has published W-2 Magnetic Media specifications for TY2018 reporting.
Nebraska Updates Interest Rate Form
The Nebraska Department of Revenue recently published Revenue Ruling 99-18-1, “Interest Rate Assessed on State Taxes.”
New York Updates Form NYS-100 for Business Registration
New York Tax recently updated Form NY-100, “New York State Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting.”
New Mexico Updates Quarterly Interest Rate Form
The New Mexico Taxation and Revenue Department revised Bulletin B-400.4, “effective Interest Rates for Late Payment of Tax Due.”
Virginia Publishes Tax Bulletin Detailing Q4 Interest Rates
The Virginia Department of Taxation recently published Tax Bulletin 18-5, which details the interest rate for certain tax types.
Missouri Releases Updated Employer Tax Guide
The Missouri Department of Revenue recently released an updated version of Publication 4282, Employer’s Tax Guide.
Maine Updates Business Notification/EFT Forms and EFT Instructions
Maine Revenue Services has updated some forms and instructions relevant to withholding.
Indiana Updates Departmental Notice #1
Indiana's Department of Revenue recently updated Departmental Notice #1, How to Compute Withholding for State and County Income Tax.
Pennsylvania Updates Withholding Publications
The Pennsylvania Department of Revenue has revised two of its withholding publications.
IRS Revises Publication 1179
The IRS has recently revised Publication 1179, “General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns.”
Puerto Rico Releases Forms 499R-2 and 499R-2C for Tax Year 2018
The Puerto Rico Hacienda recently released Forms 499R-2 and 499R-2C for Tax Year 2018.
New Jersey Releases Tax Year 2018 Electronic Specifications for Reporting W-2 Information
The New Jersey Division of Taxation has published the electronic specifications for reporting Tax Year 2018 W-2 information.
Delaware Publishes Deadlines for 2018 Reporting
The Delaware Department of Finance, Division of Revenue, has updated its W-2 and 1099 Form FAQs to reflect the new deadlines for 2018 filings.
Brazil Contemplating Tax Reform in 2019
The Brazilian Congress is once again considering a series of tax reforms aimed at simplifying its complicated indirect tax system. It proposes to replace with a nationwide VAT.
West Virginia to Begin Taxing Out-of-State Retailers
Out-of-state vendors that deliver more than $100,000 of goods or services into West Virginia or engage in 200 or more transactions during 2018 will be required to collect sales and use tax 1/1/2019.
Wisconsin Publishes Emergency Rule Related to Taxing Out-of-State Retailers
Wisconsin requires out-of-state retailers with no physical presence to collect and remit sales or use tax on sales of taxable products and services beginning October 1, 2018. See more for thresholds.
Nevada Adopts Post-Wayfair Regulations
Sellers who had in excess of $100,000 in retail sales into Nevada, or conducted 200 or more retail sales into the state in the current or preceding year are required to collect sales and use tax.
Maryland Adopts Emergency Post-Wayfair Regulations
Now includes vendors who sell taxable tangible personal property or services into Maryland that exceed $100,000, or sold taxable items or services into the state in 200 or more separate transactions.
Texas Working on Post-Wayfair Regulation