Railroad, Steamboats and Airplanes Tax ReturnsĢ5th of the month following the report monthįamily Beer and Wine Facility Permit ReportĬharity Wine Auction Permit Holder Reportĭirect Wine Shipper Tax Return Information - Filing Methodĭirect Wine Shippers must submit Form 315, pages one and two. Maryland Brewery Tax Returns, along with a copy of the Federal Brewer's Report of Operations (filed in duplicate)ġ5th of the month following the report month.Wholesaler / Manufacturer - Wine & Distilled Spirits Tax Returns (filed in duplicate).For example, if you are reporting activity for June, the report is due by July 10th. The motor fuel monthly reports should be mailed to:Īlcohol reports are due the 10th of the month following the month you are reporting. If mailed, the report must be postmarked at least two days prior to the last day of the month. This report must be filed on or before the last day of the following month.
#When are taxes due 2021 license
For months when there is no activity, a report must be filed stating "No Activity." Please note that six or more consecutive months of "No Activity" may be grounds for license cancellation. The IFTA quarterly reports should be mailed to:ĭealers, distributors, special fuel sellers, special fuel users, and turbine fuel sellers, must file a report for each month in which they sell or use motor fuel in the state of Maryland. Motor carriers registered with Maryland under the International Fuel Tax Agreement (IFTA) must file quarterly IFTA fuel use tax reports by the following due dates noted in this chart: IFTA Reporting Period In this case, you can file a zero report electronically by using our bFile service, or over the telephone by calling 41. If you do not owe tax, you are still required to file a return.
The accelerated filing category applies to employers who withheld $15,000 or more for the preceding calendar year and currently have accumulated in any pay period $700 or more in withholding tax.Įmployers filing annual reports must file on or before January 31 in the year that follows the year in which the income tax was withheld. If you are required to file quarterly, you must continue to file reports until you give written notice to the Comptroller of Maryland, indicating that you no longer have employees or are no longer liable to file the return.Įmployers filing accelerated withholding reports must file within three business days following the payroll (pay date). Quarterly income tax withholding returns are due on the 15th day of the month that follows a calendar quarter in which income tax was withheld. If you are required to file monthly withholding reports you must continue to file reports until you give written notice to the Comptroller of Maryland, indicating that you no longer have employees or are no longer liable to file the return. Monthly income tax withholding reports are due on the 15th day of the month following the month in which the income tax was withheld. If the due date falls on a Saturday, Sunday or state holiday, the report is due on the next business day. The due dates for income tax withholding reports vary for employers filing monthly, quarterly, accelerated and annual reports.
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