Maryland has released 2022 W-2 Specifications. Maryland made an important announcement that magnetic media is no longer be an accepted method starting in TY2022 (filing year 2023).
Further new penalties are imposed. Employers who fail to file the annual reconciliation electronically for 25 or more W2’s are subject to a $100 fine per violation. Failure to file W2 form is subject to a separate $50 fine per W2 violation.
Please see the Maryland 2022 W2 Electronic Specifications Guide here