Information for Business Taxpayers

Filing and paying business taxes can be complicated. The Comptroller's Office is dedicated to making the process as simple and efficient as possible. Visit this special section for business taxpayers often for the latest information.

Review 2010 Tax Law Changes
See our summary of Maryland tax legislation that was passed during the 2010 session of the General Assembly and signed into law by Gov. Martin O'Malley. The legislation includes important changes that affect businesses. More

Job Creation and Recovery Tax Credit
Maryland employers may be able to save up to $5,000 for each new hire who meets certain criteria, thanks to the new Job Creation and Recovery Tax Credit that was passed by the General Assembly recently and signed into law by Governor Martin O'Malley. To claim the credit for tax year 2009, employers must file new Form 500JR and attach certification from the Department of Labor, Licensing and Regulation. For 2010 and 2011, Form 500CR will be updated to include the credit. More

2010 Withholding Tables Now Available
See our withholding tables and percentage method tables for 2010. More

File Business Taxes Online for Free
Use our free bFile service to file your employer withholding returns, sales and use tax returns, and year-end reconciliations online.

Pay Delinquent Business Taxes Online for Free
If you've received a bill for any overdue business tax liabilities, you can use BillPay to pay those liabilities online for free.

Verify Sales Tax Exemption Numbers Online
If you encounter a customer who wishes to make tax-free purchases using a tax-exempt card issued by the Comptroller's Office, you can verify the validity of the tax exemption account number online.

	Find Year-End Withholding Reconciliation Info			File Withholding, Sales Taxes Electronically
	Find Tax Due Dates			Pay Delinquent Business Taxes Online
	Register Business Tax Accounts			Review Corporate Combined Reporting Requirements and Manufacturers' Reporting Requirements
	File Unclaimed Property Holder Report			Find Special Info for Military Spouses
	Find Business Tax Credits			Find Business Tax Tips
	Review 2010 Tax Law Changes			Find Business Tax Information