Ch. 2                                    LAWS OF MARYLAND

"Employer" § 10-905 "Individual" § 10-101
"Withhold" § 10-905

10-911. ANNUAL STATEMENT BY EMPLOYER.

(A)  STATEMENT REQUIRED.

EACH EMPLOYER REQUIRED UNDER § 10-906 OF THIS SUBTITLE TO
WITHHOLD INCOME TAX FOR AN EMPLOYEE SHALL PREPARE A STATEMENT
THAT SHOWS FOR THE PREVIOUS CALENDAR YEAR:

(1)  THE NAME OF THE EMPLOYER;

(2)  THE NAME OF THE EMPLOYEE;

(3)  THE TOTAL AMOUNT THAT THE EMPLOYER PAID TO THE
EMPLOYEE AS WAGES;

(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)  DATE DUE.

AN EMPLOYER SHALL:

(1)  PROVIDE 2 COPIES OF THE STATEMENT REQUIRED UNDER
SUBSECTION (A) OF THIS SECTION TO THE EMPLOYEE ON OR BEFORE
JANUARY 31 OF EACH YEAR; AND

(2)  SUBMIT 1 COPY OF THE STATEMENT TO THE COMPTROLLER
ON OR BEFORE FEBRUARY 28 OF EACH YEAR.

(C)  FORM OF STATEMENT AND INFORMATION.

UNLESS AN EMPLOYER IS REQUIRED TO MAKE RETURNS OR REPORTS
FOR FEDERAL INCOME TAX PURPOSES ON MAGNETIC TAPE OR OTHER
MACHINE-READABLE FORM, THE COMPTROLLER MAY NOT REQUIRE THAT
STATEMENT REQUIRED UNDER SUBSECTION (A) OF THIS SECTION BE
SUBMITTED ON MAGNETIC TAPE OR OTHER MACHINE-READABLE FORM.

REVISOR'S NOTE: This section is new language derived
without substantive change from the fourth and fifth
sentences of former Art. 81, § 312(b-l) and
(i)(2)(iii) and the first, second, and third sentences
of (1).

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