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Maryland

Maryland state tax filings.

Which agencies Maryland uses, which forms they take, and what Maryland does differently. Every entry carries the date it was checked against the agency's own material.

Who you deal with in Maryland

Comptroller of Maryland

Sales and use tax, employer withholding, and other Comptroller-administered accounts

Maryland Tax Connect, or Maryland Business Express for new businesses

Maryland Department of Labor, Division of Unemployment Insurance

Unemployment insurance employer account

BEACON

Comptroller of Maryland, Revenue Administration Division

Sales and use tax account. The Comptroller also administers withholding and admissions and amusement, each closed separately

Maryland Tax Connect

3 separate agencies, on 3 separate systems. Doing something with one does nothing to the others.

What Maryland does differently

  • Two agencies with nothing in common. The Comptroller wants a form. The Department of Labor wants a menu selection inside BEACON. Neither process resembles the other and neither one triggers the other.
  • Three separate closures in three places. The sales and use account is the Comptroller. The entity charter is SDAT. A trader's or restaurant license is the local Clerk of the Circuit Court. Maryland states that the Comptroller accounts must be closed separately from the SDAT charter filing, so dissolving the company does nothing to the tax account.
  • The most repeated fact about Maryland registration appears to be wrong. Multiple guides say the Combined Registration Application registers withholding and unemployment simultaneously. Maryland Business Express states that unemployment insurance is applied for through the Maryland Department of Labor rather than on the CRA. An employer who files the CRA and stops has a withholding account and no unemployment account.
  • Combined does not mean complete. The application combines what the Comptroller administers. Unemployment insurance is applied for through the Maryland Department of Labor separately, and a good deal of guidance says otherwise.

Filings we handle in Maryland

Payroll tax account closure in Maryland

Maryland closes withholding with Form MW506FR and unemployment inside BEACON under Inactivate Employer Account. Two agencies, two actions. We do both.

2 agencies · Verified 2026-08-03

Sales tax account closure in Maryland

Form 202FR closes the Maryland sales and use account, separate from the SDAT charter filing. A trader's license is a third, at the Clerk of the Circuit Court.

1 agency · Verified 2026-08-03

Payroll tax registration in Maryland

Guidance widely says Maryland's CRA registers withholding and unemployment together. Maryland says unemployment is a separate Department of Labor application.

2 agencies · Verified 2026-08-03

Sales tax registration in Maryland

The Combined Registration Application covers Maryland sales and use tax. What it does not cover is unemployment insurance, contrary to a lot of guidance.

1 agency · Verified 2026-08-03

You keep the client. We never email them.