1. A. A person making a tax payment using the ACH credit, ACH debit, direct debit, or wire transfer method shall file the following returns:

   1. (1) For Maryland individual income tax withholding:

      1. (a) Annual Employer Withholding Reconciliation Return using Form MW508;
      2. (b) Amended Annual Employer Withholding Reconciliation Return on Form MW508A; and
      3. (c) Amended Employer’s Return of Income Tax Withheld using Form MW506A or for accelerated filers using Form MW506AM;
   2. (2) Maryland Corporation Income Tax Return Form 500; or

   3. (3) For Maryland motor fuel-related taxes:

      1. (a) Dealer Tax Return Form GTD100 and all applicable supporting schedules and worksheets;
      2. (b) Special Fuel User/Seller Tax Return Form GTD-300 and all applicable supporting schedules and worksheets;
      3. (c) Special Return—Jet Fuel and Aviation Gas Return Form GTD-AV and all applicable supporting schedules and worksheets; and
      4. (d) Class W Distributor Return Form GTD-100W.

2. B. A person making tax payments using the ACH credit, ACH debit, direct debit, or wire transfer method may not file the corresponding returns or reports if the payment was for any of the following:

   1. (1) Employer’s Return of Income Tax Withheld Form MW506 or for accelerated filers Form MW506M;
   2. (2) The Declaration of Estimated Corporation Income Tax Form 500D;
   3. (3) Maryland Application for Extension of Time to File Corporation Income Tax Return Form 500E; or
   4. (4) Sales and Use Tax Return Form 202 or Form 202F.
3. C. A taxpayer who remits taxes by ACH credit, ACH debit, direct debit, or wire transfer method shall indicate that fact on all returns required to be filed for that period for which payment is being made as listed under §A of this regulation.

Authority: Tax-General Article, §§2-103, 13-104, and 13-105, Annotated Code of Maryland

Effective date: April 26, 1993 (20:8 Md. R. 722)

Regulation .01B amended effective January 14, 1999 (26:1 Md. R. 19); November 10, 2003 (30:22 Md. R. 1577); March 27, 2017 (44:6 Md. R. 324)

Regulation .02 amended effective January 14, 1999 (26:1 Md. R. 19)

Regulation .02 amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989); amended permanently effective November 10, 2003 (30:22 Md. R. 1577)

Regulation .02 amended effective March 27, 2017 (44:6 Md. R. 324)

Regulation .02A amended effective February 9, 2009 (36:3 Md. R. 207)

Regulation .02A, B amended effective February 27, 1995 (22:4 Md. R. 235)

Regulation .02A, B amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989)

Regulation .02C amended effective May 13, 2002 (29:9 Md. R. 744); April 30, 2012 (39:8 Md. R. 533)

Regulation .02F amended effective March 31, 2014 (41:6 Md. R. 377)

Regulation .02I adopted effective April 30, 2012 (39:8 Md. R. 533)

Regulation .02G amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989); emergency status expired December 31, 2003

Regulation .04A amended effective February 27, 1995 (22:4 Md. R. 235)

Regulation .04B amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989)

Regulation .04B amended and D adopted effective November 10, 2003 (30:22 Md. R. 1577)

Regulation .05 amended as an emergency provision effective July 1, 2003 (30:15 Md. R. 989)

Regulation .05 amended effective November 10, 2003 (30:22 Md. R. 1577)

Regulation .05A amended effective February 27, 1995 (22:4 Md. R. 235)

Regulation .05A, B amended effective January 14, 1999 (26:1 Md. R. 19); March 21, 2011 (38:6 Md. R. 393); April 30, 2012 (39:8 Md. R. 533); March 31, 2014 (41:6 Md. R. 377); May 2, 2022 (49:9 Md. R. 529)