How do I submit required attachments with my client's electronic return?

There are many additions, subtractions, refundable credits, non-refundable credits and situations on resident and nonresident returns that require supporting documentation or certifications to be attached to your client's electronic return.

Much of your supporting documentation or certifications for electronic returns can be attached to the Form EL101 Signature Document, which is retained by you and your client, and should be made available to Maryland only when specifically requested to do so. However, certain credits allowed on an electronic return now require the supporting documentation and certifications to be e-mailed or mailed to the state once the electronic return has been accepted. For more information about these supporting documents, see the Certification Requirement section on page 5 of the 2011 Maryland eFile Handbook.