SDAT Annual Report (Form 1) due April 15
The SDAT Annual Report / Form 1 is due April 15 for every Maryland entity that existed on January 1, whether or not it owns property.
Deadlines
SDAT Form 1 extension: request by April 15, extended deadline June 15
A 60-day extension for the SDAT Form 1 is available on request, moving the deadline to June 15. Paper extension requests must be in by March 15; electronic requests by April 15.
SDAT forfeiture sequence for a missed Form 1
For a delinquent Form 1, SDAT publishes the Potential Forfeiture list in July through September, mails the Final Forfeiture Notice in early October, certifies the delinquent list immediately after September 30, and forfeiture lands by proclamation in December.
Sales and use tax return due the 20th after the period ends
Sales and use tax returns are due the 20th of the month after the period ends, on the filing basis the Comptroller assigned the business (default monthly). A return is due even when no tax is due.
Withholding returns (MW506) on the Comptroller-assigned cadence
Maryland withholding returns (Form MW506) are due on the cadence the Comptroller assigns: monthly on the 15th, quarterly on the 15th after the quarter, seasonal, or accelerated within 3 business days of payday for large withholders.
Form MW508 annual withholding reconciliation due January 31
Form MW508, the Maryland annual withholding reconciliation, is due January 31. Electronic filing is mandatory at 25 or more forms.
Unemployment insurance quarterly report due the last day of the month after each quarter
The Maryland unemployment insurance contribution and employment report is due the last day of the month after each quarter: April 30, July 31, October 31, and January 31.
W-2s due January 31 to the SSA and to employees
W-2 Copy A must be filed with the Social Security Administration and copies furnished to employees by January 31. Paper and e-file have the same deadline. If January 31 is a weekend, the deadline is the next business day.
1099-NEC due January 31 to the IRS and the recipient
Form 1099-NEC is due January 31, both to the IRS and to the recipient.
1099-MISC: recipient by January 31, IRS by February 28 paper or March 31 e-file
Form 1099-MISC is due to the recipient by January 31, and to the IRS by February 28 on paper or March 31 by e-file. Ten or more information returns in aggregate makes e-file mandatory.
Federal estimated tax payments: April 15, June 15, September 15, January 15
Federal estimated tax payments for individuals are due April 15, June 15, September 15, and January 15 of the following year. If a due date falls on a Saturday, Sunday, or legal holiday, payment is on time if made the next business day.
Renewals
Trader's license expires April 30 every year
A trader's license runs May 1 to April 30 and expires April 30 every year, regardless of when it was purchased. One license is required per store or place of business. Penalties on delinquent licenses accrue effective June 1.
Trade name certificate expires 5 years from filing
A trade name certificate expires 5 years from its filing date. The renewal window opens 6 months before expiry. On expiration the certificate lapses and the trade name becomes available to any other person entitled to file for it.
Cycles
VEIP emissions testing every 2 years
VEIP emissions testing is required every 2 years for most Maryland-registered vehicles in VEIP counties, including Anne Arundel County. Original-owner new vehicles are exempt for the first 6 years, then join the 2-year cycle.
Paperwork
FTC Cooling-Off Rule: cancel by midnight of the 3rd business day
Under the FTC Cooling-Off Rule, sales of $25 or more made at the buyer's home, and $130 or more at temporary locations, carry a right to cancel until midnight of the 3rd business day, and the buyer is owed two copies of a cancellation form.
Resident agent and principal office: continuous duty, no renewal
A Maryland entity must continuously maintain a resident agent and a principal office. There is no renewal and no recurring fee. Changes are filed for $25; an agent resignation is free and effective on filing if a successor is appointed, otherwise 10 days after filing.
New-hire report within 20 days of the first day of work
An employer must report a new hire within 20 days of the employee's first day of work.
1099 reporting threshold is $2,000 for payments made in 2026
The 1099 reporting threshold is $600 for payments before 2026 and $2,000 for payments made in 2026, indexed after. Royalties stay at $10 and fish purchased for resale stays at $600.
Workers' compensation coverage required with 1 or more employees
Workers' compensation coverage must be in force for every employer with 1 or more employees. Operating uninsured carries a fine of up to $10,000, and under § 9-407 a penalty of up to $25,000 to the Uninsured Employers' Fund plus up to $25,000 more for not curing within 30 days of the Commission's order.