Maryland unemployment tax id number

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Maryland Combined Registration Online Application

You must have a federal employer identification number (FEIN) before you can register your business, unless you are a sole proprietorship and applying for a sales and use tax license only and do not have a FEIN. Apply for a FEIN

If you are applying for a Sales and Use Tax account and you already have an existing account or you are requesting to add a Sales and Use Tax account to a consolidated account you must file a paper application. You may download the paper application here. Please fax the completed application to (410)260-7908.

If you are applying for a Sales and Use tax account for the first time, please use the interactive application found at the bottom of the page by pressing "Begin Registration".

You cannot use this online service to apply for a sales and use tax exemption certificate. You must download the paper version to apply for the exemption.

You can use this online application to register the following business tax accounts:

  • Admissions and amusement tax account
  • Income tax withholding account
  • Sales and use tax license (See note above regarding exemption certificates)
  • Use tax account
  • Tire recycling fee
  • Transient vendor license
  • Unemployment insurance account
You need to download the paper version to apply for the following:
  • Alcohol tax license
  • Tobacco tax license
  • Motor fuel tax account

Complete the paper application and mail to:

Comptroller of Maryland
Revenue Administration Center
110 Carroll Street
Annapolis, Maryland 21411-0001

Before you begin the online registration, please review some important Instructions.

Be sure to print a copy of each page during the online registration process to keep for your records. Please allow two weeks for processing the Central Registration Application. You will receive your license and coupons (if requested) by U/S. mail.

Only an authorized person may submit a registration. An authorized person is: if the business is a corporation, an officer of the corporation is authorized to submit a registration on behalf of the corporation; if a partnership, either partner is authorized to submit the registration; if an unincorporated association, any member is authorized to submit the registration; if a sole proprietorship, the proprietor/owner must submit the registration. A registration submitted by an unauthorized person will not be accepted unless received with a Power of Attorney. If a Power of Attorney is necessary, please click the following link to print the paper version of the Central Registration Application https://forms.marylandtaxes.gov/current_forms/CRA.pdf. Complete the application, attach the completed Power of Attorney and fax the documents to (410) 260-7908 or mail it to: Comptroller of Maryland, Central Registration, 110 Carroll Street, Annapolis, Maryland 21411.

Power of Attorney: Please click the following link to print either of the two Power of Attorney forms that we accept: https://www.marylandtaxes.gov/forms/current_forms/548.pdf

Sours: https://interactive.marylandtaxes.gov/webapps/comptrollercra/entrance.asp

Apply for Maryland Tax Accounts and Insurance

Explore Maryland requirements for business taxes, unemployment insurance as well as workers’ compensation insurance.

Maryland Tax and Insurance Accounts

Depending on your entity type, industry, and business activities, you may need to set up various types of  Maryland tax and insurance accounts. The Maryland Comptroller’s office has more information on the different types of tax accounts, as well as a list of frequently asked questions. You may also contact their office at 410-260-7980 or 1-800-638-2937 (toll free).

Stay Consistent

When filing with different agencies for the same business, it is important you keep your business information consistent. For example: make sure the business name submitted to the IRS is identical to the business name registered with SDAT, including punctuation.

Filing a Combined Registration Application (CRA)

The Maryland Comptroller’s Combined Registration Application is a one-stop method for registering a variety of Maryland tax and insurance accounts, and can be completed online. You can download a Combined Registration Application, or obtain a copy by visiting any of the Comptroller’s local offices. A combined Registration Application can assist with registering the following tax accounts:

  • Sales and use tax license: If you will make sales in Maryland and collect sales tax, you will need a sales and use tax license.
  • Employer’s withholding tax account: If you are an employer making payments to resident or nonresident individuals for salaries, wages or compensation, you must withhold income tax as prescribed in published tables.
  • Unemployment insurance account: If you are an industrial or commercial employer, you are subject to the state unemployment insurance law. Many nonprofit charitable, educational and religious institutions are also subject to the unemployment insurance law.
  • Admissions and amusement tax account: If you are charging admission to any place, including motion pictures, athletic events, shows or exhibits; you will need an admissions and amusement tax account. Also subject to this tax are receipts from athletic equipment rentals, bingo, coin-operated amusement devices, boat rides and excursions, amusement rides, golf green fees, golf cart rentals, skating, bowling shoe rentals, lift tickets, riding academies, horse rentals, and merchandise, refreshments, or a service sold or served in connection with entertainment. A state admissions and amusement tax of 30 percent applies to electronic bingo and electronic tip jars.
  • Tire recycling fee account: If you plan to sell tires in Maryland, you will need this account.
  • Transient vendor license: If you make sales at roadside or temporary locations in Maryland, you must have a vendor license.

The Combined Registration Application is also an initial registration for:

  • Motor fuel tax account: If you plan to sell, use or transport any fuels in Maryland, you need this account.
  • Alcohol tax license: If you plan to manufacture, sell, distribute or store alcoholic beverages, this license is needed.
  • Tobacco tax license: You need this license if you plan to sell and/or distribute cigarettes in Maryland.
  • Transportation Network Company: You need this if you plan on operating an Uber, Lyft or Sidecar business.

If you are a nonprofit charitable, educational and religious organization; volunteer fire company or rescue squad; veteran’s organization; nonprofit cemetery company, government agency; or credit union located in Maryland or an adjacent jurisdiction, you may apply for a Sales and Use Tax Exemption.

Note Your businesses’ unemployment insurance account can be registered by completing the Comptroller’s Combined Registration Application, but there may be other types of insurance your business needs to or should procure. Be sure to continue on through the Obtain Business Insurance section and contact an attorney, insurance carrier, or other business professional to ensure your needs are being met.

Sours: https://businessexpress.maryland.gov/start/taxes-and-insurance
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Employers’ General UI Contributions Information and Definitions - Unemployment Insurance

  1. What is a Domestic Employer?
  2. What is the definition of "employer"?
  3. How does my business register as a "new" employer?
  4. What are taxable wage inclusions and exclusions?
  5. What is a "reimbursable" employer (not-for-profit and government entities)?
  6. What if my business has employees working in several states?
  7. How are my tax rates determined?
  8. What is SUTA dumping?
  9. How does my business file quarterly reports and returns?
  10. How can my business pay its unemployment insurance taxes?
  11. How does an employer compute excess wages for the quarterly contribution report?
  12. How are benefits charged to the employer account?
  13. Are there non-charges and credits?
  14. How can my business file a protest or ask a question about the employer account?
  15. Can my business get information about the employer account over the Internet?
  16. How do I contact the Division of Unemployment Insurance with any questions I may have about my employer account?
  17. How do I change my address?
  18. How do I verify my tax payment?
  19. What is the Maryland New Hire Registry and what is my responsibility as a Maryland employer?
  20. Employer's Quick Reference Guide
  21. Publications and Forms

What is a Domestic Employer?
A Domestic employer is a person who has a worker in their home, working full or part-time. If during any calendar quarter of the current or preceding calendar year there is a total payroll of $1,000 or more to an individual(s) performing domestic service, the domestic employer is liable.

If a Domestic Employer is liable to pay quarterly unemployment insurance taxes, the employer must submit a Combined Registration Application no later than twenty days after the first day of services performed. Employers may use the following link to file the Combined Registration Application via the Internet at New Employer Account Registration or contact the Employer Status Unit at the telephone number listed below. The Division of Unemployment Insurance will establish an unemployment insurance account for the employer and assign a ten digit account number. A liable employer is required to file a Contribution and Employment Report each quarter.

Questions should be directed to the Employer Status Unit, at 410-949-0033, or you may e-mail the unit at [email protected]

What is the definition of "employer"?
An employer is an individual or employing unit, which employs one or more individuals for some portion of a day. Besides the multitude of regular employers, such as manufacturers, retailers, etc., it also includes special types of employment that are sometimes overlooked by employers. These special types and liability requirements are:

  1. Agricultural Employer - if during any calendar quarter of the current or preceding year the employer paid cash remuneration of $20,000 or more to individuals performing agricultural labor; or employed at any time ten or more individuals for a portion of a day in any twenty weeks in the current or preceding calendar year, then the agricultural employer is liable.
  2. Domestic Employer - if during any calendar quarter of the current or preceding calendar year there is a total payroll of $1,000 or more to an individual(s) performing domestic service, then the domestic employer is liable.
  3. Farm Crew Leader - if a crew leader holds a valid certificate of registration under the Farm Labor Contractor Registration Act of 1963; or the crew leader provides mechanized equipment which substantially all the individuals operate or maintain, provided the individuals are not employees of another employer, then the farm crew leader is liable.

Employment is defined as any service performed for remuneration (payment) whether full-time or part-time. This also includes salaries paid to corporate officers who are employees of the corporation (including close and subchapter S corporations).

One of the most common employment exclusions is an "independent contractor." The criteria for independent contractor status are:

  1. The individual who performs the work is free from control and direction over its performance both in fact and under the contract; and
  2. The individual customarily is engaged in an independent business or occupation of the same nature as that involved in the work; and
  3. The work is: (a) outside of the usual course of business of  for whom the work is performed, or (b) performed out-side of any place of business of the person for whom the work is performed.

When independent contractor status is in question, employers must document that all three of the criteria above are satisfied. An independent contractor should have the appropriate licenses, file business tax returns, and may have his/her own federal identification number and UI account number. The Code of Maryland Regulations (COMAR) provides additional guidance for making the proper determination regarding workers. The landmark Maryland Court of Appeals decision, DLLR v. Fox also provides insight into the analysis of the classification of independent contractor.

The following specific exemptions from covered employment are provided under Labor and Employment Article 8 when certain criteria are met:

  • Barbers and Beauticians
  • Taxicab Drivers
  • Owner Operated Tractor Drivers In Certain E & F Classifications
  • Maritime Employment
  • Election Workers
  • Church Employees
  • Clergy
  • Certain Governmental Employees
  • Railroad Employment
  • Newspaper Delivery
  • Insurance Sales
  • Real Estate Sales
  • Messenger Service
  • Direct Sellers
  • Foreign Employment
  • Other State Unemployment Insurance Programs
  • Work-Relief and Work-Training
  • Family Members
  • Hospital Patients
  • Student Nurses or Interns
  • Yacht salespersons who work for a licensed trader on solely a commission basis
  • Services of aliens who are students, scholars, trainees, teachers, etc., who enter the U.S. solely to pursue a full course of study at certain vocational and other non-academic institutions.
  • Recreational Sports Officials
  • Home Workers
  • Casual Labor

Casual Labor is defined as work performed that is not in the course of the employer’s trade or business and which is occasional, incidental or irregular. Do not confuse “casual labor” with temporary or part-time employment, which is taxable. However, if during a calendar quarter the cash remuneration paid for casual labor is $50 or more and the casual labor is performed by an individual who is regularly employed by the employer on some portion of 24 days during the calendar quarter or the preceding calendar quarter, the service is covered employment, and remuneration is taxable under the law.

If there are any questions regarding the categories listed, call the Employer Status Unit at 410-767-2414 or toll free at1-800-492-5524.

How does my business register as a "new" employer?
You can open an unemployment insurance employer account by filing a Combined Registration Form. Employers should submit a Combined Registration Form no later than 20 days after the first day of business. This single registration form covers obligations to seven State agencies. The employer only completes sections that apply to his/her business. You may file the application on the Internet at Maryland Comptroller's Office.

What are taxable wage inclusions and exclusions?
Taxable wages include total remuneration paid up to the taxable wage base limit of $8,500 before any deductions are made.

The following wages are taxable:

  • Meal and lodging provided by an employer to an employee, unless the meals and lodging are provided on the employer's premises for the employer's convenience.
  • Tips which are reported pursuant to Section 6053 of the Internal Revenue Code.
  • Payments to workers for: (a) dismissal; (b) vacations; (c) sick leave (for first six months only); and (d) advances to employees for travel or other expenses for which no accounting or reporting to employers is required.
  • Payments by the employer of the employee's share of Social Security (except for payments made by domestic and agricultural employers).

Notation: The Federal Unemployment Taxable (FUTA) wage base remains unchanged at $7,000.

The following wages are not to be reported:

  • Value of any special discount or markdown allowed to a worker on goods or services purchased from or supplied by the employer where such purchase is optional with the worker.
  • Payments toward retirement or a death benefit if the employee has no right to receive cash instead, or to assign his/her rights therein, or to receive a cash payment in lieu thereof on withdrawal from, or termination of such insurance plan or upon termination of his/her employment.
  • Facilities or privileges (such as entertainment, cafeterias, restaurants, medical services, or so-called "courtesy discounts" on purchases) furnished or offered by an employer merely as a convenience to the worker or as a means of promoting health, goodwill, or efficiency of his/her workers.
  • Discounts on property or security purchases.
  • Customary and reasonable directors' fees.
  • Supper money given to a worker to compensate him/her for the additional cost of a meal made necessary by working overtime.
  • Payments by the employer to or on behalf of an employer for sickness or accident disability after the expiration of six calendar months.
  • Wages of a sole proprietor, his/her spouse and children of the sole proprietor under 21 years old, and owner's parents.
  • Wages of partners (wages of spouses are taxable). For example - If two brothers own a business:
    1. Wives work in the business - covered employment, wife is not same relationship to both partners; or,
    2. Parents work in the business - exempt, same parent relationship to both partners.
  • Wages earned by an individual who is enrolled in a full-time educational program that combines academic instruction with work experience, which is an integral part of the educational program.
  • Employee pretax contributions and salary reductions or deductions under IRS Section 125 cafeteria plans in order to purchase the following benefits: accidental and health insurance, life insurance, or dependent care assistance.

If there are questions concerning the inclusions and exclusions listed, please call the Unemployment Insurance Employers Line on 410-949-0033 in the Baltimore area or toll-free on 1-800-492-5524.

What is a "reimbursable" employer (not-for-profit and government entities)?
Not-for-profit organizations classified under Section 501(c)(3) and exempt from income tax under Section 501(a) of the Internal Revenue Code, and state and local government entities and subdivisions may elect to finance their UI costs by reimbursing the state dollar for dollar for benefits charged against their accounts, in lieu of paying quarterly UI taxes. Not-for-profit organizations are required to post a bond of a specific dollar amount. Questions concerning not-for-profit status and/or requirements may be directed to the Unemployment Insurance Employers Line on 410-949-0033 for callers in the Baltimore area or toll free on 1-800-492-5524.

The election of the reimbursement method for newly formed not-for-profit organizations must be made in writing to the agency within 30 days of coverage under the law. Once electing the reimbursement method, Maryland law only permits an employer to change his/her option after two years on written notice to the Assistant Secretary not less than 30 days prior to January 1 of the year the new options becomes effective (if approved).

Billing for benefits chargeable to the not-for-profit organization or government entities is made via the "Statement of Reimbursable Benefits Paid," (DLLR/DUI 64-A). This quarterly statement lists all claimants collecting benefits during the previous quarter. Organizations receiving this form have 15 days from the "Date of Invoice" to file a written protest. Interest is charged for any late payments.

What if my business has employees working in several states?
Services performed within this state, or both within and without this state are to be reported to Maryland if:

  1. The service is localized in Maryland; or,
  2. When there is employment in more than one state and some service is performed in the state where the base of operations is located, then the earnings are to be reported to that state where the individual's base of operations is located. If no services are performed in the state with the base of operations and some services are performed in the state where direction or control is received, then the earnings are to be reported to the state where the individual's direction or control is received. If there are no services performed in the state where the base of operations is located or where direction or control is received, then the individual's state of residence is to be used.

The objective is for all services performed by an individual for a single employer to be covered under one state law, wherever the services are performed. Employers may elect to cover an employee through a Reciprocal Coverage Agreement between states. For additional information, contact the Unemployment Insurance Employers Line on 410-949-0033 in the Baltimore area or toll free on 1-800-492-5524.

How are my tax rates determined?
Maryland employers are assigned one of three different types of tax rate: the new account rate, the standard rate, or the experience (earned) rate.

New Account Rate
"New Employer" means an employing unit that does not qualify for an earned rate. The tax rate for a new employer will be the average of the rates for all employers in the State during the last five years. Construction companies headquartered in another state will be assigned a tax rate that is the average of the rates for all construction employers in Maryland during the year for which the rate is assigned.

Standard Rate
If an employer is eligible for an earned rate, but has no taxable wages in a fiscal year (July 1 to June 30) because the employer failed to file its quarterly tax and wage reports, the employer is assigned the standard rate. The standard rate is the highest rate from the "Table of Rates" that is in effect for the year.

Experience (Earned) Rate
After an employer has paid wages to employees in two rating years (July 1 to June 30) prior to the computation date (July 1st prior to the rated year), he/she is entitled to be assigned a tax rate reflecting his/her own experience with layoffs. If the employer's former employees receive benefits regularly which result in benefit charges, the employer will have a higher tax rate. On the other hand, firms which incur little or no benefit charges will have lower tax rates.
The earned rate is determined by finding the ratio between the benefits charged to your account and the taxable wages that you reported in three fiscal years prior to the computation date. If you have only been in business for two fiscal years prior to the computation date, just the experience in those two years is used. The benefit ratio is then applied to the Tax Table in effect for the year. The table in use for a particular calendar year is determined by measuring the adequacy of the Maryland UI Trust Fund to pay benefits in the future. There are six (6) tables, ranging from the lowest (A) to the highest (F). See the Employer Quick Reference Guide for more information.

Transfer of Experience Rate
Frequently, an employer will acquire its business from a previous owner or the employer will reorganize his/her business. The effect of various transactions on the employer’s contribution rate are summarized below:

  1. New Employing Unit Acquired Business - When a new business entity is formed and it acquires assets, employees, business, organization, or trade from another employer, the new business entity is classified as a successor employer. If there is any common ownership, management or control between the successor employer and the former employer (predecessor), the predecessor’s tax rate and experience rating is transferred to the successor. If there is no common ownership, management or control with the predecessor employer, no experience rating is transferred and the new business entity is assigned the new account rate.

    Common ownership - There is common ownership, management or control when any person serves in any of the following positions for both the predecessor and successor:

    (1) Sole proprietor (includes spouse, children and parents of sole proprietor);
    (2) Partner of a partnership;
    (3) Member of a limited liability company;
    (4) Chief Executive Officer;
    (5) Chief Financial Officer;
    (6) Any corporate officer; or
    (7) Any shareholder owning, directly or indirectly, more than50% of a corporation’s stock.

    Taxable Wage Calculation: When calculating the amount of tax-able wages for the quarterly contribution report in the year of the acquisition, a successor employer that assumed the experience rating of a predecessor should make the calculation for each employee based on wages paid to the employee by the predecessor and successor. If a successor employer does not assume the experience rating of the predecessor because there is no common ownership, management or control with the predecessor, the successor may not compute taxable wages based on wages paid by the predecessor. See the section "Reporting of Taxable Wages" for more information regarding the taxable wage calculation.
     
  2. Existing Employing Unit Acquired Business – When an existing business entity acquires assets, employees, business, organization, or trade from another employer, the existing business entity is classified as a successor employer. The successor continues to pay contributions at the previously assigned rate from the date of transfer through the next December 31. The successor’s tax rate for the year following the acquisition is a blended rate that includes the predecessor’s experience. Taxable Wage Calculation: When calculating the amount of taxable wages for the quarterly contribution report in the year of the acquisition, a successor employer that assumed the experience rating of a predecessor should make the calculation for each employee based on wages paid to the employee by the predecessor and successor. See the section "Reporting of Taxable Wages" for more information regarding the taxable wage calculation.
     
  3. A New Employer or An Existing Employer is not a successor if:

    (1) the employer acquires less than 50% of the employees of the predecessor employer;
    (2) the predecessor continues to pay wages to the remaining employees after the acquisition of employees in the quarter following the acquisition of employees by the employer; and
    (3) other than the transfer of workforce, the employer does not acquire any tangible or intangible assets from the predecessor employer.

    Taxable Wage Calculation: When calculating the amount of taxable wages for the quarterly contribution report, a new employer or existing employer which is not classified as a successor employer must compute taxable wages for each employee based on wages that it paid and not on wages paid by any previous employer. See the section "Reporting of Taxable Wages" for more information regarding the taxable wage calculation.
     
  4. Reorganized Employer A reorganized employer is an employing unit that alters its legal status such as changing from a sole proprietor to a corporation. The reorganized employer shall continue to pay at the contribution rate of the employing unit before the reorganization from the date of the reorganization through the next December 31.Taxable Wage Calculation: When calculating the amount of tax-able wages for the quarterly contribution report in the year of the reorganization, a reorganized employer makes the calculation for each employee based on wages paid to the employee before and after the reorganization. See the section "Reporting of Taxable Wages" for more information regarding the taxable wage calculation.
     
  5. Out-of-State Transfers – Employers transferring all or part of their business from another state to Maryland may be eligible to transfer their experience rate to Maryland. Contact the Experience Rate Unit at 410-767-2413 for additional information regarding out-of-state transfers.

    Taxable Wage Calculation: When calculating the amount of tax-able wages for the quarterly contribution report in the year of the transfer from another state, an employer should make the calculation for each employee based on wages paid to the employee before and after the transfer. See the section “Reporting of Taxable Wages” for more information regarding the taxable wage calculation.
     
  6. Penalties:

    (1)The law provides for penalties if an employer “knowingly” withholds or provides false information regarding the transfer of experience rating. If an employer is penalized under Section 8-614 of the Law, the employer would be assigned the highest tax rate in the year of the violation and in each of the next three years. If the employer was already at the highest tax rate for any year, or if the amount of the increase would be less than 2% for that year, then a 2% penalty rate would be assigned. The employer who knowingly violates the law regarding successorship would be guilty of a misdemeanor and on conviction would be subject to imprisonment not exceeding one (1) year or a fine not exceeding $10,000 or both.

    (2)The law also provides for civil and criminal penalties against a person who is not the employer if the person violates, or attempts to violate, or “knowingly” advises an employer in a manner that causes the employer to withhold or provide false information regarding the transfer of experience rating. The person who is not the employer would be subject to a civil penalty of not more than $5,000. The per-son who is not the employer would be guilty of a misdemeanor and on conviction would be subject to imprisonment not exceeding one (1) year or a fine not exceeding $10,000or both. 

Complete the Business Transfer Report in order to report the transfer of workforce/payroll from one business entity to another  business entity.

For additional information regarding “employer rates,” contact the Experience Rate Unit at 410-767-2413 or toll free at 1-800-492-5524.

What is SUTA dumping?
SUTA is an acronym for State Unemployment Tax Act, and "dumping" refers to the unlawful actions of an employer to pay at a lower unemployment insurance tax rate than should be assigned. Instead of paying unemployment insurance taxes at a rate based on its own experience with layoffs and payrolls, an employer attempts to avoid a higher rate that would otherwise have been based on its experience. Most frequently, it involves merger, acquisition or restructuring schemes, especially those involving the shifting of workforce / payroll from one business entity to another. The Maryland Division of Unemployment Insurance has invested in new computer software to detect SUTA Dumping and the Maryland legislature has enacted a law change to penalize an employer who knowingly withholds or provides false information regarding the transfer of workforce / payroll from one business entity to another. Penalties include a higher unemployment insurance tax rate, monetary fines and even imprisonment. The best way to avoid getting caught in SUTA Dumping is to voluntarily notify the Division of Unemployment insurance when workforce / payroll is shifted from one business entity to another and to readily provide information to the Division, if requested.

How does my business file quarterly reports and returns?
Maryland employers are required to report the amount of total "gross wages" paid each quarter. Employers should file online using the new BEACON 2.0 system. Gross wages include all remuneration for personal services, including commissions and bonuses and the cash value of all compensation in any medium other than cash. Employers must also calculate and report the amount of total "taxable wages." For Maryland unemployment insurance purposes, "taxable wages" are defined as the first $8,500 earned by each employee in a calendar year.

You are required to report your payroll and pay unemployment insurance taxes four times a year. You have one month following each quarter to file reports and pay the tax. You must file on time in order to:

  • Receive maximum credit for your state payments against Federal Unemployment Tax (FUTA) payments;
  • Receive credit for your payroll in "experience rating"; and,
  • Avoid interest charges at a rate of 1.5% per month for late payments and a penalty assessment of $35 for each late report.

Accuracy when reporting the taxable wages is extremely important. It affects the amount of taxes owed and your tax rate. In Maryland, an employer's "benefit ratio" is determined by dividing the amount of benefits charged against the employer's account by the amount of taxable wages.

Maryland employers are required to file wages and tax returns each quarter. Each return covers the activity during the calendar quarter. The return is due by the end of the month following the end of the quarter. Payment is due with the return.

How can my business pay its unemployment insurance taxes?
Maryland employers are required to pay their quarterly unemployment insurance taxes by the quarterly due date, four (4) times each year. For employers filing in the BEACON system:

  • Pay by E-Check (free) at the time of the filing, through BEACON
  • Pay by paper check and mail to P.O. Box 17291 Baltimore, MD 21297-0365
  • Pay by ACH Credit after obtaining approval from the Maryland Department of Labor by using the Electronic Funds Transfer Guide.

How does an employer compute excess wages for the quarterly contribution report?
An employer pays taxes on the first $8,500 of wages paid to an employee in the calendar year. An example of excess wages for one individual follows: If an employee earned exactly $8,500 in the first quarter of the calendar year, the employer would have zero excess wages in the first quarter because the entire amount of wages is taxable. If the employee earned $7,000 in the second quarter of the same calendar year, the amount of excess wages in the second quarter would be $7,000 because the employer had paid taxes on the first $8,500 in the first quarter. Apply this calculation to all employees to determine excess wages for each employee, and then add excess wages for all employees. This grand total is entered as excess wages for your filing. For additional help computing excess wages, please visit your BEACON employer portal.

How are benefits charged to the employer account?
When an individual files a claim for benefits, two determinations are made. The first is a monetary determination of the amount of benefits the claimant may receive based on his/her wages paid in a specified time period (base period). The second is a non-monetary determination that considers the claimant's eligibility for benefits and reason for separation from employment. Both determinations affect the charging of benefits against an employer's account.

The gross wages paid to a claimant by all employers in the base period are used in determining a UI claimant's weekly benefit amount (WBA). An employer's percentage of charging for UI benefits is based on the following elements:

  1. Base Period Gross Wages Paid by the Employer - The base period is defined in Maryland's Unemployment Insurance Law as the first four of the last five completed calendar quarters prior to the filing of the claim, and is used to establish eligibility for benefits.
  2. Percent of Liability - If a claimant has only one employer in the base period, the employer's account would be charged for 100% of any benefits paid and chargeable. If the claimant had two or more employers during the base period, all employer charges are pro-rated based proportionately on the wages the employer paid to total wages paid. The percentage of charges is rounded to the nearest hundredth part for each base period employer.

The percentage, times the total amount of benefits ultimately received by the claimant while employed, equals your benefit charges. You are notified of the exact amount of charges at the end of each calendar quarter.

Benefits charged to your account will usually increase your tax rate and will result in higher tax payments that will enable the UI Trust Fund to recover the benefits paid over a three-year period. Of course, the best way to minimize unemployment insurance costs is to avoid layoffs. The Maryland Unemployment Insurance Law provides for "Work Sharing," which makes it cheaper to keep employees on the payroll, perhaps at reduced hours during a slack period instead of a complete layoff. Care should be exercised when hiring employees, especially for temporary positions. Ensure that a new hire is qualified in order to avoid a potential layoff situation.

Some employers find it advantageous to hire a student or a person with a steady full-time job for a temporary position because that individual may not be as likely to file a claim for unemployment insurance benefits after the temporary job ends.

Finally, document unsatisfactory work performance and the reasons for separation, should it be necessary to contest a claim filed by an individual. The Maryland Unemployment Insurance Law provides that your account is not charged for benefits in certain situations.

Are there non-charges and credits?
Specific provisions of the Maryland Unemployment Insurance Law and regulations provide for relief from benefit charging and credits for repayments. Non-charging does not affect entitlement or eligibility. Claimant, if eligible and qualified, may still collect benefits. The non-charging provisions are not applicable to reimbursable employers. Except for number 7 below, the non-charging provisions are not applicable to reimbursable employers.

The list below indicates reasons for non-charging and credit provisions:

  1. Voluntary quit without good cause attributable to the employment.
  2. Voluntary quit for a better job.
  3. Voluntary quit to attend approved training.
  4. Discharge for reasons which constitute gross misconduct in connection with the work.
  5. Discharge for reasons which constitute aggravated misconduct in connection with the work.
  6. If the claimant is originally granted and paid benefits, but as a result of a redetermination or an appeal is later disqualified, a credit will be given, except to reimbursing employers, for benefits paid prior to the redetermination or the appeal decision. Credits will only be given to reimbursing employers when the claimant repays any benefits improperly paid. Subsequent benefits will only be charged if the claimant resolves the disqualification and the benefits are otherwise payable.
  7. Part-time/full-time employment - If a claimant loses his/her full-time job, but continues to work his/her part-time job, partial benefits received by the claimant will not be charged to the part-time employer's account as long as the claimant remains actively employed. Employers receiving a "Request for Separation Information" (DLLR/DUI 207) for claimants actively employed on a part-time basis should clearly indicate the claimant's continued part-time status.

How can my business file a protest or ask a question about the employer account?
Employers can appeal a liability determination, a benefit charge, or a tax rate assignment in writing within 15 days of the decision. Follow instructions indicated on the forms you receive to determine the proper address to which to submit your appeal.

The employer should include in the protest or appeal the employer's name, the employer's account number, the name and title of the individual submitting the protest, the date of the protest, and most importantly, the specific factual reason for the protest or appeal. The employer should attach any documentation that supports their contention. The Division of Unemployment Insurance will respond to the employer's protest by issuing a Review Determination.

Can my business get information about the employer account over the Internet?
The Maryland Unemployment Insurance Employers BEACON system is your secure source for online employer information. This is what you can do online today:

  • File and pay your taxes online
  • File quarterly wage reports
  • View benefit charge statements and annual tax rate information
  • File appeals
  • Provide separation information
  • Manage powers of attorney
  • Make account updates

You will need to activate your account in BEACON before logging in. Please visit the UI Modernization Account Activation page for additional information on how to activate your BEACON account.

How do I contact the Division of Unemployment Insurance with any questions I may have about my employer account?
The Division has developed additional ways for you to resolve any issues or questions that you may have. There is a new Inquiry Form. This form is the most efficient way for you to ask a question of the Division. Submit a description of your issue or inquiry, and you will receive a tracking number that will allow you to follow up on your inquiry.

You may also contact the Division’s Employer Call Center. Call 410-949-0033 to contact the Division's Contributions Unit and be connected with the appropriate staff to handle your inquiry.

How do I change my address?
You may change your address online in BEACON.

How do I verify my tax payment?
You may view the payments you have made in the BEACON system.

What is the Maryland New Hire Registry and what is my responsibility as a Maryland employer?
Federal and State law requires all employers who are covered under the Maryland Unemployment Insurance Law to report all employees who are hired or rehired to a central registry within 20 days of the employee's first day of work. Employers are required to report the following information:

  • Employee's name and Social Security Number
  • Employee's home address
  • Employee's first physical day of work on the job
  • Employer's name and address
  • Maryland State Unemployment Insurance Ten Digit Account Number
  • Federal Employer Identification Number
  • Whether health insurance is available

Several additional data elements may be reported on a voluntary basis. For more information contact the Maryland New Hire Registry Help Desk at 410-281-6000 or 1-888-MDHIRES, Fax # 410-281-6004, Toll Free Number 1-888-657-3534.
Maryland Report of Hire website

The New Hire Registry is a tool that the State of Maryland/Maryland Department of Labor utilizes to protect against unemployment insurance overpayments and fraud. Employer participation in this program is mandatory and helps protect the Maryland UI Trust Fund from individuals who continue to file after finding gainful employment.

Sours: https://www.dllr.state.md.us/employment/empfaq.shtml
Maryland Unemployment Insurance BEACON One-Stop Pandemic Unemployment Assistance (PUA)

Maryland Employer Tax Information

Home>State-Specific Payroll Information

To sign up for Square Payroll in Maryland, you must be registered with the Comptroller of Maryland and the Maryland Department of Labor, Licensing and Regulation.

Maryland New Employer Registration

Comptroller of Maryland

  1. Register online.

  2. Allow approximately 5-7 business days to receive your Central Registration Number.

  3. If you need to receive your Central Registration Number more urgently or wish to speak with the Comptroller’s office, call 800-MD-TAXES.

Maryland Department of Labor, Licensing and Regulation

  1. Online registration with the Comptroller of Maryland will automatically register you with the Maryland Department of Labor, Licensing and Regulation for state unemployment insurance taxes.

Maryland Unemployment Insurance Tax Rate

  1. The default Unemployment Insurance (UI) tax rate for new businesses is 2.6%

  2. Once you receive your Maryland Division of Unemployment Insurance Employer Number, you can look up your tax rate online.

Find Your Maryland Tax ID Numbers and Rates

Maryland Central Registration Number

  1. Look up your Central Registration Number online by logging into the Comptroller of Maryland’s website.

  2. Locate your eight digit (XXXXXXXX) Central Registration Number on any previously filed Annual Reconciliation Return (Form MW-508).

  3. Call the Comptroller’s office: 800-MD-TAXES

Maryland Division of Unemployment Insurance Tax Rate

  1. Locate your ten-digit (XXXXXXXXXX) Unemployment Insurance Employer Number on any previously filed quarterly report (Form DLLR/DUI 15/16).

  2. Call the Maryland Department of Labor, Licensing and Regulation: 410-767-2413

Maryland Unemployment Insurance Tax Rate

  1. Look up your UI tax rate online.

  2. Call the Maryland Department of Labor, Licensing and Regulation: 410-767-2413

You are responsible for ensuring Square Payroll has the correct tax ID numbers and tax rates for your business. Please contact us if you need to update either of your tax ID numbers or your UI rate.

Maryland State Tax Details

Square Payroll processes the following per the frequency below to the listed state agencies:

Learn how to locate or obtain an EIN.

Sours: https://squareup.com/help/us/en/article/5786-maryland-employer-tax-information

Id tax maryland number unemployment

Department of Labor, Licensing and Regulation (for pda/handhelds)

Form 1099-G, Statement for Recipients of Certain Government Payments, is issued to any individual who received Maryland Unemployment Insurance (UI) benefits for the prior calendar year. 1099-Gs reflect Maryland UI benefit payment amounts issued  within that calendar year. This may be different from the week ending date for which the benefits were paid.

1099-Gs are required, by law, to be mailed by the end of January (January 31st) for the prior calendar year.

1099-Gs are only issued to the actual individual to whom benefits were paid. If you have moved since filing for UI benefits, 1099-Gs are NOT forwarded by the United States Postal Service. You must contact the Department of Labor, Licensing & Regulation (DLLR) - Benefit Payment Control (BPC) Unit, for a duplicate to be sent to your new address.
Use our 1099-G website to print a duplicate copy on your own computer! (Notice: Users have been experiencing difficulty when using the Internet browser Chrome to complete this online application. DLLR recommends use of a different browser to complete this application) - 2015 1099-Gs are not available until mid-January 2016; or
Email address: [email protected]; or
Phone number: 410-767-2404 or 1-800-827-4839 - press the next sequence of numeric 'prompts' to reach a BPC Staff person: 1, 1, 3, 1, 4, 1.

  1. Will I receive a 1099-G from DLLR for Unemployment Insurance I received last year or prior years?
  2. Does UI benefit information need to be reported for Federal and State income taxes?
  3. Do I need the 1099-G form to file my taxes?
  4. What is the Payer's Federal Identification number?
  5. Do I use the same Payer's Identification number for Federal and State tax forms?
  6. If I have questions concerning information on my 1099G, how do I contact someone within unemployment insurance?
  7. If I repaid benefits that I had received, will I receive a 1099-G?
  8. What if I believe that the amount listed on the 1099-G is incorrect?
  9. What should I do if I did not receive a 1099-G for the most recent or past years?
  10. How do I obtain a duplicate copy of a 1099-G?
  11. What if I have a change of address?
  12. When are the 1099-G forms mailed?
  13. What if I cannot get through using telephone number: 410-767-2404 or 1-800-827-4839?

Will I receive a 1099-G from DLLR for Unemployment Insurance I received last year or prior years?
If you received unemployment insurance benefits during any calendar year ending 12/31, you will receive a 1099G for that year only. It will be mailed before or by January 31 of the following year to your address on file with the Department of Labor, Licensing & Regulation (DLLR).
If you wish to secure a duplicate 1099-G for the last or prior years, use our 1099-G weblink to print a duplicate copy on your own computer.

Does UI benefit information need to be reported for Federal and State income taxes?
Yes, the Tax Reform Act of 1986 mandated that unemployment insurance benefits are taxable.

Do I need the 1099-G form to file my taxes?
Yes, you need the 1099-G form. The form you receive will be a three-part form. Copy A is for Federal Income Tax return. Copy B is for State Income tax return. Copy C is for your records.

What is the Payer's Federal Identification number?
The Department of Labor, Licensing & Regulation (DLLR) Federal ID # is: 52-2006962

Do I use the same Payer's Identification number for Federal and State tax forms?
Yes.

If I have questions concerning information on my 1099G, how do I contact someone within unemployment insurance?
You may email this agency at [email protected], or you may contact this agency by telephone at 410-767-2404 or 1-800-827-4839 - use the following prompts: 1, 1, 3, 1, 4, 1 to speak to a BPC employee who can assist you with questions concerning your 1099-G.

If I repaid benefits that I had received, will I receive a 1099-G?
If you received UI benefits in the same year during which you repaid an overpayment of benefits, you will receive a 1099-G for that year. If you only repaid benefits received from prior benefit years, you will not receive a 1099-G. You may contact the Benefit Payment Control Unit via telephone at 410-767-2404 or 1-800-827-4839 (use 'prompts' 1, 1, 3, 1, 4, 1) to obtain a computer printout of repayments made to this agency for any prior years.

What if I believe that the amount listed on the 1099-G is incorrect?
You may contact the Benefit Payment Control (BPC) Unit at 410-767-2404 or 1-800-827-4839 (press: 1, 1, 3, 1, 4, 1) or via email at [email protected]

What should I do if I did not receive a 1099-G for the most recent or past years?
Use our 1099-G website to print a duplicate copy on your own computer!; or
Email BPC at [email protected] or telephone us at 410-767-2404 or 1-800-827-4839 (press: 1, 1, 3, 1, 4, 1 ).

How do I obtain a duplicate copy of a 1099-G?
Use our 1099-G website to print a duplicate copy on your own computer!; or
Contact BPC via email at [email protected] or call us at 410-767-2404 or 1-800-827-4839 (press: 1, 1, 3, 1, 4, 1).

What if I have a change of address?
Contact BPC via email at [email protected] or call us at 410-767-2404 or 1-800-827-4839 (press: 1, 1, 3, 1, 4, 1) to have your address update in our program.

When are the 1099-G forms mailed?
The end of January, for the prior calendar year in which you received benefits.

What if I cannot get through using telephone number: 410-767-2404 or 1-800-827-4839?
You may also email us at [email protected] to reach the Benefit Payment Control Unit in Baltimore, MD; or
Use our 1099-G website to print a duplicate copy on your own computer!

Sours: https://test.dllr.state.md.us/employment/1099ginfo.shtml
Maryland Unemployment Insurance BEACON Account Navigation

Income Tax 1099G Information - Unemployment Insurance

Form 1099-G, Statement for Recipients of Certain Government Payments, is issued to any individual who received Maryland Unemployment Insurance (UI) benefits for the prior calendar year. The 1099-G reflects Maryland UI benefit payment amounts that were issued within that calendar year. This may be different from the week of unemployment for which the benefits were paid.

1099-Gs are required by law to be mailed by January 31st for the prior calendar year. By January 31, 2021, the Division will deliver the 1099-G for Calendar Year 2020. By January 31, 2021, the Division will send the 1099-G for Calendar Year 2020.

1099-Gs are not available until mid-January 2021. 1099-Gs are only issued to the individual to whom benefits were paid. If you have moved since filing for UI benefits, your 1099-G may NOT be forwarded by the United States Postal Service. The BPC unit cannot update your mailing address. You must update your mailing address by updating your personal information in the BEACON portal, on the Maryland Unemployment Insurance for Claimants mobile app, or by contacting a Claims Agent at 667-207-6520.

You can opt to receive your 1099-G electronically by providing your consent through the BEACON portal or mobile app. Your 1099-G will be electronically available in your BEACON portal. If, after 1099-Gs are issued in mid-January 2021, you wish to have a duplicate be mailed to your physical address, you may obtain one by sending your request via to the Maryland Department of Labor - Benefit Payment Control (BPC) Unit at [email protected]

Find information about the CASH Campaign of Maryland, with locations for FREE Tax preparation, or information about how to get financial help with the cost of health coverage through the Maryland Health Connection.

  1. Will I receive a 1099-G from the Maryland Department of Labor for Unemployment Insurance I received last year or prior years?
  2. Does UI benefit information need to be reported for Federal and State income taxes?
  3. Do I need the 1099-G form to file my taxes?
  4. What is the Payer's Federal Identification number?
  5. Do I use the same Payer's Identification number for Federal and State tax forms?
  6. If I have questions concerning information on my 1099G, how do I contact someone within unemployment insurance?
  7. If I repaid benefits that I had received, will I receive a 1099-G?
  8. What if I believe that the amount listed on the 1099-G is incorrect?
  9. What should I do if I did not receive a 1099-G for the most recent or past years?
  10. How do I obtain a duplicate copy of a 1099-G?
  11. What if I have a change of address?
  12. When are the 1099-G forms mailed?
  13. What if I cannot get through using telephone number: 410-767-2404 or 1-800-827-4839?
  14. I received a 1099-G from the Maryland Division of Unemployment Insurance, but I did not apply for unemployment benefits in 2020. What should I do? Will I be responsible for paying taxes on benefits that I never received?
  15. I received a 1099 form stating that I received unemployment compensation from a state other than Maryland. Can your office assist me?
  16. Can I have my tax withholding returned to me?

Will I receive a 1099-G from the Maryland Department of Labor for Unemployment Insurance I received last year or prior years?
If you received unemployment insurance benefits during any calendar year ending 12/31 (from January 1 - December 31), you will receive a 1099-G for that year only. It will be mailed by January 31 of the following year. The 1099-G will be mailed to the address on file with the Maryland Department of Labor. Please ensure that your mailing address is up-to-date.

If you wish to request a duplicate 1099-G for prior years, send your request to the Maryland Department of Labor - Benefit Payment Control (BPC) Unit at [email protected]

Does UI benefit information need to be reported for Federal and State income taxes?
By law, unemployment compensation is federally taxable and must be reported on a 2020 federal income tax return. Taxable benefits include any of the special unemployment compensation authorized under the Coronavirus Aid, Relief, and Economic Security (CARES) Act, enacted last spring, such as PUA, PEUC, and FPUC. The Lost Wages Assistance supplemental payments of $300 paid for weeks ending August 1 through September 5, 2020, are also federally taxable. For more information, visit the IRS page on unemployment compensation.

Your unemployment compensation may be taxed on the state level, depending on where you live. Check with your state’s taxing authority for information about the taxation of unemployment compensation.

Do I need the 1099-G form to file my taxes?
Yes, you need the 1099-G form in order to complete and file your taxes. The form you receive will be a three-part form. Copy A is for the Federal Income Tax return. Copy B is for the State Income tax return. Copy C is for your records.

What is the Payer's Federal Identification number?
The the Maryland Department of Labor Federal ID # is: 52-2006962.

Do I use the same Payer's Identification number for Federal and State tax forms?
Yes.

If I have questions concerning information on my 1099G, how do I contact someone within unemployment insurance?
You may e-mail this agency at [email protected], or you may call 410-767-2404 and use the following prompts: 1, 1, 4, 1, 4 to speak to a BPC employee who can assist you with questions concerning your 1099-G.

If I repaid benefits that I had received, will I receive a 1099-G?
If you received UI benefits in the same year during which you repaid an overpayment of benefits, you will receive a 1099-G for that year. If you only repaid benefits received from prior benefit years, you will not receive a 1099-G. You may contact the Benefit Payment Control Unit via telephone at 410-767-2404 (use 'prompts' 1, 1, 4, 1, 4) to obtain a computer printout of repayments made to the Division of Unemployment Insurance for any prior years.

What if I believe that the amount listed on the 1099-G is incorrect?
Contact the Benefit Payment Control (BPC) Unit at 410-767-2404 or 1-800-827-4839 (press: 1, 1, 3, 1, 4, 1) or via e-mail at [email protected]

What should I do if I did not receive a 1099-G for the most recent or past years?
E-mail BPC at [email protected] or telephone us at 410-767-2404 or 1-800-827-4839 (press: 1, 1, 3, 1, 4, 1 ).

How do I obtain a duplicate copy of a 1099-G?
Login to your BEACON portal or the BEACON mobile app (Maryland Unemployment Insurance for Claimants) to download a duplicate copy of the 1099-G to your own computer.

What if I have a change of address?
You must update your mailing address by updating your personal information in the BEACON portal, on the Maryland Unemployment Insurance for Claimants mobile app, or by contacting a Claims Agent at 667- 207-6520. The Benefit Payment Control (BPC) unit is unable to update your mailing address for you.

When are the 1099-G forms mailed?
The end of January, for the prior calendar year in which you received benefits. For example, in January 2021, the Division will mail out Form 1099-G for calendar year 2020.

What if I cannot get through using telephone number: 410-767-2404 or 1-800-827-4839?
You may access many account features through the BEACON portal. Many functions are also available through the Maryland Unemployment Insurance for Claimants mobile app.

I received a 1099-G from the Maryland Division of Unemployment Insurance, but I did not apply for unemployment benefits in 2020. What should I do? Will I be responsible for paying taxes on benefits that I never received?
If you did not apply for unemployment benefits in 2020 and you received a 1099-G form, you will not be responsible for paying taxes on that money once the Maryland Division of Unemployment Insurance confirms that the claim was fraudulently filed. To report that you received a 1099-G in error, or that the 1099-G that you received is incorrect, complete this Affidavit and return it, along with a copy of your photo identification, to the Benefit Payment Control Unit by e-mail at [email protected]

I received a 1099 form stating that I received unemployment compensation from a state other than Maryland. Can your office assist me?
Unfortunately, the Maryland Division of Unemployment Insurance can only assist with claims filed in Maryland. Please contact the unemployment office that is listed on the 1099.

Can I have my tax withholding returned to me?
No, the withholding has been transferred to the proper taxing authority. You may receive a refund on your taxes, if your withholding is higher than you owe. This refund will come from the appropriate taxing authority, not the Division of Unemployment Insurance.

Sours: https://www.dllr.state.md.us/employment/1099ginfo.shtml

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