Necessary Paper Forms for Online Filers

While electronic filing is essentially a paperless function, there are two paper forms that you may need to complete the process when filing your client's Maryland income tax return electronically: Form EL101 and Form EL102.

Form EL101

You will use Form EL101 (Maryland Income Tax Declaration for Electronic Filing) as a signature document for your client when you prepare to transmit your client's Maryland return electronically. You should complete Form EL101 and have your client sign it before the return can be transmitted electronically. You may accept a faxed copy of the Form EL101 if your client is unable to review the form and tax return in your office. You should keep the signed Form EL101 and other applicable attachments on file for three years. These forms will be subject to verification by us. Upon our request, you must send us copies within ten business days.

Form EL102

If your client has a balance-due return and plans to file electronically, you must provide your client with Form EL102 (Electronic Income Tax Payment Voucher), along with information about the direct debit and credit card payment options for electronic filers. You must include a completed Form EL102 with your client's payment of any balance due on an electronically filed return, unless your client chooses to pay by credit card or direct debit.

Paying by direct debit

If you file your client's return electronically by April 15, your client has until April 30 to make the electronic payment. Direct debit payments are processed based on the amount that your client authorizes. Partial payments are accepted. For more information, see Pay With Direct Debit

Paying by credit card

Your client can also pay his or her balance due with a credit card, using VISA, MasterCard, American Express or Discover. If you file your client's return electronically by April 15, your client has until April 30 to make the credit card payment. Your client can make the payment online at Official Payments Corp or over the phone by calling 1-800-2PAYTAX (1-800-272-9829). The online option is available to everyone, but your client must have filed a 2007 Maryland income tax return to use the phone option.

Official Payments Corporation charges a convenience fee for processing the credit card transaction. The fee is not paid to the state of Maryland. Your client can calculate the convenience fee using Official Payments' convenience fee calculator. After your client's payment is authorized, your client will be given a confirmation number that you should keep with your client's records.

For more information, see Paying Maryland Taxes with a Credit Card

Paying by check or money order

If your client plans to file electronically and pay any balance due with a check or money order, the payment is due by April 15. You should include a completed Form EL102 with your client's payment.