Home Tax Professionals FAQ from Tax Professionals Frequently Asked Questions from Tax Professionals Below you will find frequently asked questions concerning tax professionals. How do I know when Maryland will decouple from federal tax law? Maryland law generally conforms to changes to federal income tax laws, unless either of the following decoupling actions occurs: If the Maryland legislature enacts new tax legislation that does not follow an amendment to the Internal Revenue Code, then decoupling will occur. The General Assembly meets every year for 90 days, from mid-January through mid-April (not including special sessions). If the Comptroller of Maryland determines that the impact of an amendment to the Internal Revenue Code or Maryland income tax revenue for the fiscal year that begins during the calendar year in which the amendment is enacted will be greater than $5 million, then decoupling will automatically occur for that taxable year. In either of these situations, we will notify you of their occurrences through special mailings, our annual Federal-State Tax Institutes and this Web site. For information on recent decoupling actions, see Administrative Release No. 38, Decoupling from Federal Income Tax Laws. How do I register for the annual Maryland Tax Updates? More information For more information details on registering for these and other events, please visit MSATP's web site at www.msatp.org or call 1-800-922-9672. The Comptroller of Maryland remains committed to providing the information necessary to properly prepare tax returns and updates on the latest law and regulation changes. To this end, Revenue Administration Division will provide speakers to the MSATP, the Maryland Association of Certified Public Accountants, and other professional groups with whom we have partnered in the past. In addition, we will continue to publish our annual tax update materials for use by our partners as well as make them available on request. CPE Credits CPAs, attorneys, and others licensed by state boards/organizations should check with their respective boards/organizations to determine if credits apply toward their continuing education requirements. How can I arrange for a speaker to come talk to my organization? We can provide speakers to come to your location and discuss any topic related to the state taxes that we collect in the Comptroller's Office as well as the laws, regulations and services that we administer. To schedule a speaker, call the Revenue Administration Division at 410-260-7468, Monday - Friday, 8:00 a.m. - 5:00 p.m. EDT. You may also e-mail your request to RADSPEAKREQUEST@marylandtaxes.gov. Where can I find Maryland tax laws and regulations? Visit the Maryland General Assembly website to view the entire Maryland Code. For Maryland tax laws specifically, refer to the Tax-General Article of the Maryland Code. To view Maryland administrative regulations, see Code of Maryland Regulations (COMAR). Maryland tax regulations are listed under in Title 3 (Comptroller of the Treasury) of the regulations. For Maryland tax administrative releases, see Administrative News on this site. The administrative releases provide guidance and instruction on a variety of specific tax issues that have prompted numerous public inquiries, such as corporate nexus, pass-through entities, net operating losses, fiduciaries, estate tax, residency, and interest rates for refunds and delinquent taxes. What is the best way to contact you when I have a technical question? Call our Tax Pros Help Line at 410-260-7424, Monday - Friday, 8:30 a.m. - 4:30 p.m. EDT. This help line has been set up specifically to provide you with the comprehensive and technical Maryland tax information that you need as a professional. You can also e-mail your technical questions to us at firstname.lastname@example.org How can I set up an electronic funds transfer? You can use electronic funds transfers (EFT) to file and pay Maryland income tax withholding, motor fuel, and corporate income taxes. Electronic payments are voluntary unless the payment is for $10,000 or more, in which case payments must be made electronically. To register for electronic funds transfer, you need to complete Form EFT, Authorization Agreement for Electronic Funds Transfer. The easiest way to make an electronic tax payment is by using bFile, our free service for businesses to schedule and file electronic payments on the Internet for employer withholding, sales and use taxes, employer reconciliation and make payments on existing business tax liabilities. For more information, see Electronic Tax Payments. Where can I review recent court decisions affecting Maryland tax law? A good source for this information is our Tax Facts Newsletters that provide helpful information about court decisions, legislative changes, revenue trends and other topics related to Maryland tax law. You can review Maryland Tax Court opinions by visiting the Maryland Tax Court Web site. For Maryland appellate court opinions, visit the Maryland JudiciaryWeb site. I'm thinking about becoming an e-file provider. How do I get started? To become an approved e-file provider and file tax returns electronically, you must first apply for acceptance by IRS and you must agree to follow all requirements and specifications of the Maryland electronic filing program. You must also obtain a valid IRS Electronic Filer Identification Number (EFIN). For more information, see How to Become an Approved E-file Provider. How can I establish power of attorney for state tax purposes? Beginning July 1, 2016, the Comptroller's Office will accept a completed Maryland Form 548 (Power of Attorney) or a completed Maryland Form 548P (Reporting Agent Authorization) as power of attorney forms for Maryland tax purposes. The Form 548P will replace the federal Form 8655 (Reporting Agent Authorization) as a power of attorney form for Maryland tax purposes. Federal Form 2848, 8821, 8655 (Reporting Agent Authorization) and generic Power of Attorney Forms will not be accepted. Beginning January 1, 2017, the Comptroller's Office will only accept the Maryland Form 548 (Power of Attorney) and Maryland Form 548P (Reporting Agent Authorization) as power of attorney forms for Maryland tax purposes. Note: The Maryland Form 548 is a power of attorney for tax purposes. This form will not replace a durable power of attorney or any other power of attorney form authorized by Maryland law. For more information, see Power of Attorney. Can Maryland fiduciary returns be electronically filed? Beginning in 2023, fiduciary returns may be electronically filed for tax year 2022. See Fiduciary Tax for Individual Taxpayers (marylandtaxes.gov) for more information or Approved Vendors (marylandtaxes.gov) for software vendors supporting electronic fiduciary returns. How does Maryland monitor compliance among tax practitioners? The Comptroller's Compliance Division monitors tax preparer activity by using a variety of discovery tools, including: auditing taxpayer records, analyzing taxpayer filing information, and using third-party data for identifying fraud and related issues. If my clients electronically filed return is rejected cannot be corrected and must be filed on paper how do I document this so that there is no penalty under the electronic filing mandate? Print out the rejection notice that includes the filing date and time and keep it with the client's records. If our Compliance Division performs an audit, be sure to show the print-out to the auditor. In addition, on the bottom of page 2 of the client's paper return you'll find a box that the client can check to indicate that the client chooses not to file electronically If my client opts out of electronic filing, how do I document this so that there is no penalty under the electronic filing mandate for preparers? Complete a paper return for the client. On the bottom of page 2 of the return you'll find a box that the client can check to indicate that the client chooses not to file electronically. We will monitor all of the filings to ensure full compliance with the mandate. How do I submit copies of other states returns with my clients electronic return? You are required to attach (PDF) a copy of the other states' return with an electronic submission. If the required documentation is not attached, the credit will be denied and a notice sent. How do I submit required attachments with my client's electronic return? There are many additions, subtractions, refundable credits and non-refundable credits on individual and business tax returns that now require an attachment of supporting documentation or certifications when transmitting electronic returns. For more information about these supporting documents, see the Certification Requirement Section of the Individual MeF eFile Handbook or Business MeF eFile Handbook.