State Payroll Tax Guides
      Back to home
      1. Help Center
      2. Payroll
      3. State Payroll Tax Guides

      Maryland: How to Manage Your Employer Payroll Tax Accounts

      This guide provides essential information on registering, managing, and troubleshooting both State Income Tax (SIT) and State Unemployment Insurance (SUI) accounts in Maryland.

      State: Maryland (MD) 

      SIT (State Income Tax) 

      Portal Link: Maryland Department of Taxes Portal 

      • Filing Frequency: Monthly/Quarterly/Annually 
      • New Employer Rate: Not Applicable (N/A) 
      • ID # Format: 99-9999999 (ID # always begins with a 0 or 1) 
      • Phone Number: (800) 638-2937 
      • New Registration Estimated Processing Time: 7-10 Business Days 
      • Delivery Method: Mail

        Additional Notes: The MD Comptroller issues CRNs within 5-7 days of a completed application. Email taxhelp@marylandtaxes.gov after 5 days to expedite the process. 

         

        SUI (State Unemployment Insurance) 

        Portal Link: Maryland Department of Labor 
        • Filing Frequency: Weekly 
        • New Employer Rate: 2.60% 
        • ID # Format: 9999999999 
        • Phone Number: (667) 207-6520 
        • New Registration Estimated Processing Time: Immediate 
        • Delivery Method: Online 

        Registration Process

        Just hired your first employee in a new state or local jurisdiction?
        Or have you received a notice requesting tax details for a new account?

        The links below will take you directly to the tax authority sites where you can register for new payroll tax accounts quickly and easily.

        SIT Registration 

        SUI Registration 

        TPA Requirements: 

        For SIT:

        Yes, follow the steps below to authorize GoCo's Embedded Payroll Partner Gusto as the agent:

        1. Log into Maryland Tax Connect.
        2. Open the “Profile Information” dropdown
          • Select "Manage Authorized Users" 
        3. Click Add New Authorized User. 
        4. Enter Gusto’s User ID and Registration Confirmation Number:
          • User ID: Gusto
          • Registration Confirmation Number: TU00000346714
        5. Click next.
        6. Under the “Taxpayer Authorizations” section, select your company/account by clicking the checkbox in the “view” column on the left. 
          • Important: You'll need to grant access to both the “Withholding/Filing”, and the “Withholding/Reconciliation” accounts.
        7. Enter a start date —we recommend using the first day in the quarter you started running payroll with GoCo, or the anticipated date.
          • Example: If 3/4/24 was your first payroll with Gusto, enter 1/1/24 as the start date (the beginning of Quarter 1).   
          • Do not enter an end-date at this time. 
        8. In the Assignments section, select “Taxpayer Functions” under “Authorize Manually”.
          • Select the following as the “Authorized Taxpayer Functions”:  
            • Document upload service request 
            • File returns for all taxes
            • Make payments for all taxes
            • View tax type specific notices for all taxes
          • Click ok.
        9. In the “Assignments” section, select “Account Authorizations” under “Authorize Manually”
          • Select/assign the Account Type as “Withholding Tax”. 
          • Enter a start date —we recommend using the first day in the quarter you started running payroll with Gusto.
            • Example: If 3/4/24 was your first payroll with Gusto, enter 1/1/24 as the start date (the beginning of Quarter 1).   
            • Do not enter an end-date at this time. 
          • Click “Account Functions” and select the following as the “Account Authorizations”:  
            • File Returns
            • Make Payments
            • View Tax Type Specific Notices
          • Click ok.
        10. After selecting all the assignments (Taxpayer Functions & Account Authorizations), click Save.
          • Reminder: GoCo's Embedded Partner Gusto will only need access to the Withholding account; we do not need access to the other accounts (Sales and Use, Motor Fuel, etc.). 
        11. After clicking save, you'll see a New User Confirmation page—double-check that all the Taxpayer Functions and the Account Functions match what's outlined above, and click Confirm.

        After you have successfully granted access to the New Authorized User, you'll see a confirmation message. Both the Administrator and Authorized User will receive a confirmation email with Authorization Information.

        For SUI:

        Yes, a signed Power of Attorney (POA) form must be submitted to the Maryland Department of Labor.GoCo's Embedded Payroll partner makes this easy for our payroll customers 

        For Help with understanding or actioning TPA Visit : How to set up GoCo Embedded as my payroll agent?

        Forms we File

        • Employer Return of Income Tax Withheld (MW506/MW506M)
        • Annual Employer Withholding Reconciliation Report (MW508)
        • Wage and Tax Statement (State W2)
        • Maryland Unemployment Insurance Quarterly Employment Report (MD DLLR/DUI 15)
        • Maryland Employee New Hire Report 
          • At this time, we do not file new hire reports for contractors

        For any additional questions, please reach out to us at support@goco.io 💚

        Disclaimer:

        This article is not to be taken as tax, legal, benefits, financial, or HR advice. Since rules and regulations change over time and can vary by location, consult a lawyer or HR expert for specific guidance.

        Information updated as of Oct 01, 2024