Maryland § 10-911
Full text of Maryland Maryland Code § 10-911, with citation guidance and answers to common questions.
§ 10-911.
(a) Each employer or payor required under § 10–906 of this subtitle to withhold income tax for an employee or a person who receives a payment subject to withholding shall prepare a statement that shows for the previous calendar year:
(1) the name of the employer or payor;
(2) the name of the employee or person who receives the payment subject to withholding;
(3) the total amount that the employer paid to the employee as wages or the total amount that the payor has paid to the person;
(4) the total amount of tips that the employee reported;
(5) the total amount of income tax that has been withheld under this subtitle;
(6) any amount by which income tax required to be withheld on tips exceeds the other net wages paid to the employee; and
(7) any other information that the Comptroller requires by regulation.
(b) On or before January 31 of each year an employer or payor of a payment subject to withholding shall:
(1) provide 2 copies of the statement required under subsection (a) of this section to the employee or person who receives a payment subject to withholding; and
(2) submit 1 copy of the statement to the Comptroller.
(c) (1) Except as provided in paragraph (2) of this subsection, an employer or payor shall submit statements required under subsection (a) of this section in an electronic format that the Comptroller requires by regulation.
(2) The Comptroller:
(i) shall adopt regulations to provide a process for an employer or payor that is required to submit statements in an electronic format under paragraph (1) of this subsection to request a waiver from the requirement; and
(ii) may waive the requirement that an employer or payor submit statements in an electronic format under paragraph (1) of this subsection if the Comptroller determines that the requirement will result in undue hardship to the employer or payor.
Frequently Asked Questions About Maryland § 10-911
What does Maryland Code § 10-911 cover?
Section 10-911 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 10-911?
A common citation format is "Maryland Code § 10-911" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 10-911 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.