Maryland Filing Information - Necessary Paper Forms for e-Filing

While electronic filing is essentially a paperless function, there are two paper forms that you may need to complete the process if you filing your Maryland income tax return online: Form EL101 and Form EL102.

Form EL101

Using online software

Form EL101 (Maryland Income Tax Declaration for Electronic Filing) is to be used as your signature document if you prepare your own return using professional online software and do not use the federal self-selected PIN as your signature on your Maryland return. If you don't use a federal PIN, the software will generate Form EL101 and advise you to sign the form and keep it with your records for three years, along with other applicable attachments. You don't need to mail the Form EL101 to us unless we ask for it.

Using professional tax preparer

You will also use Form EL101 as a signature document if you use a professional tax preparer to prepare and electronically transmit your Maryland return. Your preparer must complete your Form EL101 and have you sign it before your return can be transmitted electronically. The preparer will keep your signed Form EL101 on file for three years, along with other applicable attachments.

Form EL102

You must include Form EL102 (Electronic Income Tax Payment Voucher) with your payment of any balance due on an electronically filed return, unless you choose to pay by credit card or direct debit. If you use a professional tax preparer and plan to file electronically, your preparer must provide you with Form EL102, along with information about the direct debit and credit card payment options. You do not need to use Form EL102 if you are making a direct debit or credit card payment.

Paying by direct debit

If you file electronically, you have until April 30 to make the electronic payment. Direct debit payments are processed based on the amount that you authorize. Partial payments are accepted. For more information, see Pay With Direct Debit

Paying by credit card

You can also pay your balance due with a credit card, using VISA, MasterCard, American Express or Discover. If you file electronically by April 15, you have until April 30 to make the credit card payment. You can make your payment online at Official Payments Corporation or over the phone by calling 1-800-2PAYTAX. The online option is available to everyone, but you must have filed a 2006 Maryland income tax return to use the phone option.

Official Payments Corporation charges a convenience fee for processing the credit card transaction. The fee is not paid to the state of Maryland. You can calculate your convenience fee using Official Payments' convenience fee calculator. After your payment is authorized, you will be given a confirmation number that you should keep for your records.

For more information, see Paying Maryland Taxes with a Credit Card

Paying by check or money order

If you plan to file electronically and pay any balance due with a check or money order, the payment is due by April 15. You must also complete Form EL102 and include it with your payment.