Frequently Asked Questions from Tax Professionals

Below you will find frequently asked questions concerning tax professionals.

Maryland law generally conforms to changes to federal income tax laws, unless either of the following decoupling actions occurs:

  • If the Maryland legislature enacts new tax legislation that does not follow an amendment to the Internal Revenue Code, then decoupling will occur. The General Assembly meets every year for 90 days, from mid-January through mid-April (not including special sessions).
  • If the Comptroller of Maryland determines that the impact of an amendment to the Internal Revenue Code or Maryland income tax revenue for the fiscal year that begins during the calendar year in which the amendment is enacted will be greater than $5 million, then decoupling will automatically occur for that taxable year.
In either of these situations, we will notify you of their occurrences through special mailings, our annual Federal-State Tax Institutes and this Web site.

For information on recent decoupling actions, see Administrative Release No. 38, Decoupling from Federal Income Tax Laws.

More information

For more information details on registering for these and other events, please visit MSATP's web site at www.msatp.org or call 1-800-922-9672.

The Comptroller of Maryland remains committed to providing the information necessary to properly prepare tax returns and updates on the latest law and regulation changes. To this end, Revenue Administration Division will provide speakers to the MSATP, the Maryland Association of Certified Public Accountants, and other professional groups with whom we have partnered in the past. In addition, we will continue to publish our annual tax update materials for use by our partners as well as make them available on request.

CPE Credits

CPAs, attorneys, and others licensed by state boards/organizations should check with their respective boards/organizations to determine if credits apply toward their continuing education requirements.

We can provide speakers to come to your location and discuss any topic related to the state taxes that we collect in the Comptroller's Office as well as the laws, regulations and services that we administer. To schedule a speaker, call the Revenue Administration Division at 410-260-7468, Monday - Friday, 8:00 a.m. - 5:00 p.m. EDT. You may also e-mail your request to RADSPEAKREQUEST@marylandtaxes.gov.

Visit the Maryland General Assembly website to view the entire Maryland Code. For Maryland tax laws specifically, refer to the Tax-General Article of the Maryland Code.

To view Maryland administrative regulations, see Code of Maryland Regulations (COMAR). Maryland tax regulations are listed under in Title 3 (Comptroller of the Treasury) of the regulations.

For Maryland tax administrative releases, see Administrative News on this site. The administrative releases provide guidance and instruction on a variety of specific tax issues that have prompted numerous public inquiries, such as corporate nexus, pass-through entities, net operating losses, fiduciaries, estate tax, residency, and interest rates for refunds and delinquent taxes.

Call our Tax Pros Help Line at 410-260-7424, Monday - Friday, 8:30 a.m. - 4:30 p.m. EDT. This help line has been set up specifically to provide you with the comprehensive and technical Maryland tax information that you need as a professional. You can also e-mail your technical questions to us at taxprohelp@marylandtaxes.gov

You can use electronic funds transfers (EFT) to file and pay Maryland income tax withholding, motor fuel, and corporate income taxes. Electronic payments are voluntary unless the payment is for $10,000 or more, in which case payments must be made electronically. To register for electronic funds transfer, you need to complete Form EFT, Authorization Agreement for Electronic Funds Transfer.

The easiest way to make an electronic tax payment is by using bFile, our free service for businesses to schedule and file electronic payments on the Internet for employer withholding, sales and use taxes, employer reconciliation and make payments on existing business tax liabilities.

For more information, see Electronic Tax Payments.

A good source for his information is our quarterly newsletter ReveNews. ReveNews is published four times a year and it provides helpful information about court decisions, legislative changes, revenue trends and other topics related to Maryland tax law.

To request a free subscription, contact:

Barbara Sauers
Office of Communications, Box 466
Goldstein Treasury Building
Annapolis, Maryland 21404-0466
E-mail: bsauers@marylandtaxes.gov
Phone: 410-260-7300 (voice)
TTY users call via Maryland Relay at 711 in Maryland or 1-800-735-2258

You can review Maryland Tax Court opinions by visiting the Maryland Tax Court Web site. For Maryland appellate court opinions, visit the Maryland Judiciary Web site.

To become an approved e-file provider and file tax returns electronically, you must first apply for acceptance by IRS and you must agree to follow all requirements and specifications of the Maryland electronic filing program. You must also obtain a valid IRS Electronic Filer Identification Number (EFIN). For more information, see How to Become an Approved E-file Provider.

Beginning July 1, 2016, the Comptrollerís Office will accept a completed Maryland Form 548 (Power of Attorney) or a completed Maryland Form 548P (Reporting Agent Authorization) as power of attorney forms for Maryland tax purposes. The Form 548P will replace the federal Form 8655 (Reporting Agent Authorization) as a power of attorney form for Maryland tax purposes.

Federal Form 2848, 8821, 8655 (Reporting Agent Authorization) and generic Power of Attorney Forms will not be accepted.

Beginning January 1, 2017, the Comptrollerís Office will only accept the Maryland Form 548 (Power of Attorney) and Maryland Form 548P (Reporting Agent Authorization) as power of attorney forms for Maryland tax purposes.

Note: The Maryland Form 548 is a power of attorney for tax purposes. This form will not replace a durable power of attorney or any other power of attorney form authorized by Maryland law.

For more information, see Power of Attorney.

At present, we do not accept electronically filed fiduciary returns. They must be filed by the paper method. See filing methods for fiduciaries.

The Comptroller's Compliance Division monitors tax preparer activity by using a variety of discovery tools, including: auditing taxpayer records, analyzing taxpayer filing information, and using third-party data for identifying fraud and related issues.

Print out the rejection notice that includes the filing date and time and keep it with the client's records. If our Compliance Division performs an audit, be sure to show the print-out to the auditor.

In addition, on the bottom of page 2 of the client's paper return you'll find a box that the client can check to indicate that the client chooses not to file electronically

Complete a paper return for the client. On the bottom of page 2 of the return you'll find a box that the client can check to indicate that the client chooses not to file electronically. We will monitor all of the filings to ensure full compliance with the mandate.

You are required to attach (PDF) a copy of the other statesí return with an electronic submission.

If the required documentation is not attached, the credit will be denied and a notice sent.

There are many additions, subtractions, refundable credits and non-refundable credits on individual and business tax returns that now require an attachment of supporting documentation or certifications when transmitting electronic returns. For more information about these supporting documents, see the Certification Requirement Section of the Individual MeF eFile Handbook or Business MeF eFile Handbook.

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