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E-filing information

Electronic filing mandate

Returns with business credits on Form 500CR are required to be filed electronically.

Returns supported for electronic filing

You can electronically file the following return types:
  • C Corporation
  • S Corporation
  • Short year (if the tax year starts on the 1st day of the month and ends on the last day of the month)
  • Amended
  • Extension
  • Estimates (filed separately from return)

Returns not supported for electronic filing

You can't electronically file the following return types:
  • Returns with POA currently in effect for the refund to go to a 3rd party
  • Returns with 52/53 week years
  • Consolidated/combined
  • Composite
Beginning and ending tax year dates need to be equal to the allowable dates provided in the electronic filing handbook. Otherwise, the return needs to be paper-filed.

Signature requirements for electronic filing

You'll need to complete and sign Form EL101B before you electronically file the return. Maryland requires the date the authorized officer signs the form to be included in the e-file. Enter the signature date on the
MDELF
 screen or leave blank if it matches the federal date you enter on the federal
ELF
 screen. Don't mail Form EL101B. The preparer retains the original form for 3 years and it needs to be available if Maryland requests it.

Resubmit returns

If you need to make a change to a return that you've already electronically filed and Maryland has already accepted it, you'll need to amend the return.
If Maryland rejects the return, you can make the changes, correct the rejection, and resubmit. If the return can be retransmitted electronically, you'll need to file and have Maryland accept it by the return due date or 5 calendar days after you initially received the rejected acknowledgment, whichever is later.
If the return can't be retransmitted electronically, you'll need to paper file by the return due date or 10 calendar days after you initially received the rejected acknowledgment, whichever is later. Include an explanation of why the return is being filed late and a copy of the rejection.

Attachments

If the federal return isn't supported for electronic filing by the IRS, you can still file the Maryland return electronically. UltraTax CS will attach the federal return as a PDF.
Maryland allows PDF attachments in the electronic file. There are specific naming conventions when you attach PDFs; refer to the Maryland Corporate e-file Handbook for a list of accepted file names. The following forms automatically generate as a PDF and attach to the electronic file:
  • Maryland Distributable Cash Flow Limitation Worksheet
  • General footnote
  • Required statements
  • Election statements
  • Custom statements

Payment methods

Maryland allows electronic funds withdrawal (direct debit) or electronic funds transfer (EFT), check, money order or credit card for balance due returns. Partial payments are allowed. You'll need to make payments that are $10,000 or more electronically.
Payment for amended tax returns with an amount due may be made by electronic funds transfer (EFT), check, money order, or credit card. Partial payments aren't allowed.
Extensions you electronically file with an amount due need to be paid by electronic funds withdrawal (direct debit).
Bank information and a requested payment date are required when you're requesting EFW. Maryland will use the bank information you enter on the federal
Bank
 screen. If you have different bank information for Maryland, use the
MDBank
 screen in the
General
 folder.
Credit card payments need to be made through the Official Payments Corporation. To instruct the client to pay by credit card, mark the
Credit card
 field in the
MDELF
 screen. You can find more information on credit card payments in the Maryland Corporate e-file Handbook.
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