Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Spotlight on Maryland

Maryland's Electronic Filing Program

Maryland will continue to participate in the Fed/State Legacy Electronic Management 1040 System (EMS1040) for electronic filing of personal resident and nonresident returns, payments and attachments.

Maryland will participate in the Fed/State Modernized Electronic Filing 1040 System (MeF1040) for electronic filing of personal resident and nonresident returns, payments and attachments.

Maryland will also continue to participate in the Fed/State Modernized Electronic Filing 1120/1065 System (MeF1120/1065) for electronic filing of corporate and pass-through entity returns, payments and attachments.

Below you will find:

  • The Maryland EMS1040 handbook, testbook, record layout and error table.
  • The Maryland MeF1040 handbook, testbook, schema and business rules validations.
  • The Maryland MeF1120/1065 handbook, testbook, schema and business rules validations.

For technical assistance, you can also call our eFile helpdesk, Monday through Friday from 8:00 a.m. until 5:00 p.m. EST at 410-260-7753. You can also submit your technical questions by e-mail at efil@comp.state.md.us.

Fed/State EMS 1040 for Maryland Personal Resident and Nonresident returns.
Personal EMS e File Handbook
Error Table
Electronic Forms Record Layout
Electronic EMS Test Package
Fed/State MeF1040 for Maryland Personal Resident and Nonresident Returns

Maryland's electronic filing program follows the same rules and guidelines as the IRS MeF1040 electronic filing program. The following links provide information and guidance for software developers and transmitters interested in developing software for the Maryland Fed/State MeF1040 eFile Program.

Throughout the year, multiple versions of these documents may be used at the same time. It is for this reason that special attention should be paid to the Release Memo issue date and the projected start and end dates.

Tax Year 2011

Package Release Information Validations & Data Elements Test Documents
Maryland Personal MeF e-file Handbook (PDF) Version: MD2011v2.0
Release Memo (PDF) 10/25/2011

Maryland Schema (ZIP) 10/25/11
Validations Spreadsheet (.CSV) 10/25/2011

Printable Format (.HTM) 10/25/2011
MD Personal MeF e-File Test Package


Tax Year 2010

Package Release Information Validations & Data Elements Test Documents
Maryland Personal MeF e-file Handbook (PDF) Version: MD2010v3.0
Release Memo (PDF) 04/04/2011

Maryland Schema (ZIP) 12/15/2010
Validations Spreadsheet (.CSV) 04/04/2011

Printable Format (.HTM) 04/04/2011
MD Personal MeF e-File Test Package


Fed/State MeF1120/1065 for Maryland Corporate and Pass-through Entity Returns

Maryland's electronic filing program follows the same rules and guidelines as the IRS 1120/1065 electronic filing program. The following links provide information and guidance for software developers and transmitters interested in developing software for the Maryland Fed/State MeF1120/1065 eFile Program.

Tax Year 2011

Package Release Information Validations & Data Elements Test Documents
Maryland Business MeF e-File Handbook (PDF) Version: MD2011V1.1 Released on: 11/02/11

Release Memo (PDF) 11/02/2011

Maryland Schema (ZIP) 11/02/2011
Validations Spreadsheet (.CSV) 11/02/2011)

Printable Format (.HTM) 11/02/2011)
Corporation e-File Test Package with test scenarios

Tax Year 2010

Throughout the year, multiple versions of these documents may be used at the same time. It is for this reason that special attention should be paid to the Release Memo issue date and the projected start and end dates.

Package Release Information Validations & Data Elements Test Documents
Maryland Business MeF e-File Handbook (PDF) Version: MD20101.2 Released on: 12/9/2010 Release Memo (PDF)

Maryland Schema (ZIP) 12/09/2010
Validations Spreadsheet (.CSV) 12/09/10

Printable Format (.HTM) 12/09/10
Corporation e-File Test Package with test scenarios 12/9/10


Tax Year 2009

Throughout the year, multiple versions of these documents may be used at the same time. It is for this reason that special attention should be paid to the Release Memo issue date and the projected start and end dates.

Package Release Information Validations & Data Elements Test Documents
Maryland Business MeF e-File Handbook (PDF) Version: MD20101.2 Released on: 11/9/2009 Release Memo (PDF)

Maryland Schema (ZIP) 11/09/2009
Validations Spreadsheet (.CSV) 11/09/09

Printable Format (.HTM) 11/09/09
Corporation e-File Test Package with test scenarios 10/23/09