The Maryland Department of Revenue has released its 2022 1099 Electronic Filing Specifications.
Maryland has established the electronic filing threshold for 1099s is 25 or greater submissions. Further, Maryland encourages electronic filing of all 1099s. All 1099 electronic filings through Maryland’s Secure File Transfer Protocol server must the follow format as set in Federal Publication 1220. Additionally, Maryland has added a new $50 penalty for failure to file 1099 per form not filed.
You can view the Maryland 2022 1099 Specifications here.
