Maryland updates filing due date regulations

The Comptroller has updated its regulations, in conforming to statutory changes, reflecting that the return filing due date for corporations and S corporations is April 15 beginning with tax year 2016. In addition, an employer or payor must file the annual withholding year-end reconciliation report with the Comptroller by January 31 rather than February 28. (Reg. Sec. 03.04.01.01; 03.04.03.04; 03.04.07.03, Maryland Comptroller of the Treasury, effective March 17, 2017.)

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