Maryland will waive penalties and interest for late withholding for Maryland businesses from January 1 to May 31, 2024, in the wake the Key Bridge collapse. Provided payments are made by May 31, 2024, any late payments during that period will not be subject to late penalties or interest. The waiver is automatic and applies to all businesses.
This waiver does not change the income tax filing and payment deadline of April 15.
To review the Comptroller’s notice of this waiver, follow this link.