Maryland registration and tax info

Before you can pay employees, make sure you've registered for payroll in their applicable work state. This can sometimes take several weeks—the sooner you start the process, the sooner you'll have the tax account info required to pay them. Learn more about paying your first employee in a new state by watching this quick tutorial.

Gusto partners with CorpNet to help you register in the state—learn more below.

Click Register for MD income and unemployment tax on your own or Find account numbers and rate info (if you're already registered) to learn more about:

Registering and entering the tax account info in Gusto.
Finding your tax account number(s) and rates and entering them in Gusto.
Power of Attorney (POA) info—POA is recommended in this state.

Let us register for you

Gusto partners with CorpNet to help you register your business in new states.

How it works

Once a work address has been added in a new state and a new employee has been hired and assigned a work address in that state, you can get registration assistance in Gusto.

Pricing varies by state—get started below and during step 4, you'll review the price, process, and estimated timeline to completion.

Here’s a snapshot of the process:

We’ll collect some basic business information from you.
Gusto and CorpNet will check the information for accuracy.
Your registration application(s) are usually submitted within 3-5 business days.
Check the mail for registration info—the state will typically send your tax account numbers and rates to you directly.

CorpNet can walk you through entering any info that they themselves do not enter in Gusto on your behalf.

Get started with state tax registration

Sign in to Gusto as an admin.
Click the Taxes & compliance section and select Tax setup.
Under “[State name] Tax Setup”, click Have us register for you.
- The state you want to register in will only appear in this location once a work address has been added in a new state and an employee has been assigned a work address in that state.
Review the price, process, and estimated timeline to completion.
- We will not charge you the registration service fee until you send us your order.
Click Continue.
Answer a couple eligibility questions.
- Note: Gusto can only register for you if you don't yet have a state account already.
Click Save & continue.
Enter some company information.
- We’ll pre-populate the information we already have.
Click Save & continue.
Tell us about your responsible party–this is the person who is to be held accountable for the company’s good standing and a point of contact within the organization for tax purposes.
- If you're a nonprofit and run into any issues, check out our FAQ section below for more information.
Click Save & continue.
Enter some state-specific operational information.
Click Save and continue.
Review all information thoroughly–if any information is incorrect, it may delay the process.
- Heads up: State and local agencies may charge additional fees and increase the estimated turnaround time shown. CorpNet will let you know if that happens.
Check the box to acknowledge all info is accurate and you agree to the Terms of Service.
Click Send registration order.

After you send your order, we’ll email you with status updates and add your order total to your next monthly invoice.

Check the status of your order

When your order is complete, you’ll receive emails from both Gusto and CorpNet. They’ll detail the next steps which include:

Reviewing registration details
Any other state-specific instructions

Before your order is completed, you can use the link in the state registration confirmation email from Gusto to check the status of your order.

You can also check the status in your Gusto account:

Head to the Taxes & compliance section and select Tax setup.
Scroll to the state's headline.
Click Check the status of your registration.

Cancel your order

If your order is still in progress, you can cancel from your Gusto account:

Head to the Taxes & compliance section and select Tax setup.
Scroll to the state's headline.
Click Check the status of your registration.
On the right-side of the page, under "Changed your mind?", click Cancel your order.
Let us know why you're canceling.
Click Cancel your order.

If you were already charged, you'll automatically receive a refund within a few business days.

FAQs

Q: Can I run payroll for my employees before my registration is complete?

A: Not in most cases—you typically need to have a withholding account number and required tax rate(s) in Gusto before you can run payroll.

If you’re registering in a state where there is no income tax withheld, you can use the state-specific “new employer rate” in this article until you receive your company-assigned rate from the agency.

Q: Can I use Gusto to register in a new state if I don't have a Federal Employer Identification Number (FEIN) yet, or if the business is undergoing a merger or acquisition?

A: No–you must have a FEIN entered in Gusto to order a state tax registration.

If your company is going through a merger or being acquired, CorpNet cannot assist with registration. Work with your tax advisor and state agencies directly to navigate this change and register your business.

Q: Where can I see all my tax information?

A: You can see all tax details in the following locations:

Gusto–head to the Taxes & compliance and select Tax setup, and scroll to the applicable state tax setup.
CorpNet–create a CorpNet account and login at any time to review information.
State online account–once you’ve gained access to your agency accounts, your tax details will also be available there.
Some agencies issue tax details by mail. If this is the case, CorpNet will notify you, and you'll need to enter this information into Gusto directly.

Gusto’s state tax registration service does not contain tax, legal, financial, or HR advice. Since rules and regulations change over time and can vary by location, consult a lawyer, HR expert, or accountant for specific guidance.

Q: What if I'm not liable for unemployment yet (referring to the minimum wage threshold in some states)?

A: In order for CorpNet to start the registration process for an unemployment account number before you're liable, you can:

Use today’s date as the first date the employee(s) in the new state will be paid.
Enter the start date of the quarter you expect the employee(s) to first make $1500.

Q: Can I register with CorpNet if the responsible party is based internationally and does not have an ITIN/SSN?

A: CorpNet may be able to assist directly—reach out to [email protected] or call 1(888) 449-2638.

Q: My company is a nonprofit—why can't I enter 0% in the responsible party section, or add a commercial owner?

A: Some states have a 1% minimum for the responsible party ownership percentage. Those states are: ID, KS, MN, OH, SC, DC, DE, MD, NJ, NY, and RI. Registration orders will need to be placed directly through CorpNet, outside of Gusto, or you'll need to register directly with the agency yourself.

Some states require that an individual owner be listed on the account. If you're a non-profit and not sure how to proceed, contact CorpNet directly at [email protected] or call 1(888) 449-2638.

Q: Does CorpNet help with state tax account closures?

A: No—you'll need to close the tax account on your own.

Click the dropdowns below to learn how to register with state agencies and how to give Gusto the third party access (TPA) we'll need to file and pay certain taxes on your behalf.

Maryland tax agencies

Comptroller of Maryland - income tax withholding
Maryland Department of Labor, Licensing and Regulation (DLLR) - unemployment tax

Withholding and unemployment account registration—income tax and unemployment tax

You'll need to register with the Comptroller of Maryland to obtain both:

Your Central Registration Number (CRN) for income tax and;
Your Employer Account Number for unemployment tax.

You'll want to keep registration timelines in mind when planning your first payroll for Maryland employees:

You can get your CRN faster by contacting the agency after 5 business days. Give them a call at (800) 638-2937 or email them at [email protected].

Register with the Comptroller of Maryland

Head to the Comptroller of Maryland online website.
Scroll to the bottom of the page and click Begin Registration.
Check the boxes for Employer Withholding Tax Account and Unemployment Insurance.
Click Continue.
Complete the remaining fields and the rest of registration.

Five business days after completing your registration, if you haven't received you CRN yet, you can get it sooner by contacting the agency directly. Give them a call at (800) 638-2937 or email them at [email protected].

Your CRN generally will start with a 0, 1 or a 2.
Your Employer Account Number will likely start with 00 or 01.

Enter the tax account information in Gusto

Once a valid Maryland work address has been added in Gusto for one or more employee(s), you can add your tax account information:

Click the Taxes & compliance section and select Tax setup.
Scroll to the "Maryland Tax Setup" headline and select Manage taxes.
Enter your withholding account number, employer account number (for unemployment), and unemployment rate.
- Your CRN generally will start with a 0, 1 or a 2.
  - If you need to update your account number: contact us from the Help section of your account—there may be tax implications if taxes have already been paid or filed to an incorrect account number.
- Your Employer Account Number will likely start with 00 or 01.
  - If you don't know your unemployment account number, you can call the agency at 1(800) 492-5524 and press 1 and then 6.
- Enter your agency-assigned unemployment rate.
  - If you don't know your unemployment rate, you can call the agency at 1(800) 492-5524 and press 1 and then 6.
  - Not liable for unemployment insurance yet? We suggest you enter the Maryland specific "New Employer SUI tax rate" found in this article in Gusto for the meantime.
    - Once you receive your companys-assigned rate, update the rate in Gusto as soon as possible.

Heads up: County taxes lumped with state income tax

Maryland (MD) county taxes are paid and filed together with state income tax, in one lump sum to the Comptroller of Maryland. For this reason, when payroll is run, we’ll automatically add the county-specific tax amount (based on an employee’s home address) in with the state income tax amount.

Reminder: Maryland county taxes are based on where an employee lives, not where they work.

If you or an employee are comparing the income tax from a Gusto paystub, to another provider’s, Gusto’s withholding may look higher (because the previous provider separated county taxes). Take a look at your combined withholdings from previous providers before comparing to a Gusto paystub.

Additional resource

Employees (and employers) can get tax estimates and find the current year’s tax rates by using the agency’s estimated payment and withholding calculators.

Power of Attorney (POA) authorization is recommended

In order for Gusto to keep your Maryland tax information up-to-date and help troubleshoot tax issues, we'll need you to authorize Gusto as your Power of Attorney (POA) in Maryland. Gusto will become your agent for:

The MD Department of Labor (DOL)—unemployment tax

To become your agent, a notarized form authorizing Gusto as your payroll provider must be submitted to the agency—to make this easy, we’ll prepare the necessary document for you to e-sign in Gusto. Then, we’ll submit the form directly to the agency.

Add Gusto as your POA agent in Maryland

This form will only populate for you to sign once all of the below has been completed in Gusto:

A company work address is added in MD.
A MD work address is assigned to an employee's work location in their profile.
The MD state tax information is filled out in the Taxes & compliance > Tax setup section of your account.
The MD employee's state-specific tax elections have been made.

To sign the form in Gusto:

Have the company signatory sign in to their profile in Gusto.
Click the applicable MD to do item from your Home page.
E-sign the auto-generated authorization form in Gusto.
- For general information about the authorization form we'll submit, MD Form 548P, click here.

We’ll submit this to the agency directly on your behalf—you’re all set for now.

Find account numbers and rate info (if you're already registered)

If you've already registered in the state, you'll need to enter your tax account details in Gusto in order to pay employees.

You'll need to be registered with one or more of the below agencies in order for Gusto to file and pay taxes on your behalf:

Comptroller of Maryland - income tax withholding
Maryland Department of Labor, Licensing and Regulation (DLLR) - unemployment tax

If you still need to register, click the Register a company with the state dropdown above in this article.

Find your withholding tax account number

If you've run payroll in Maryland previously, you can find your eight-digit CRN on your Withholding Tax Returns (either Form MW506 or MW508)—you would have received them from the Comptroller of Maryland.

Your CRN generally will start with a 0, 1 or a 2.

If you can't find a copy of these forms, you should contact the agency at (410) 260-7980.

Find your unemployment account number and rate

Employer Account Number

You can find your 10-digit Maryland Employer Account Number on:

Any notice received from the MD Department of Labor, Licensing and Registration (Division of Unemployment Insurance).
Form DLLR/DUI 15; your Unemployment Insurance Quarterly Contribution Report
The top of your annual tax rate notice that's mailed by the agency in December of each year.
The agency website.

Your account number will likely start with 00 or 01.

Unemployment tax rate

Your MD Unemployment Tax Rate appears in the "Contribution Rate" box of your current year's Experience Rate Notice from the Maryland Department of Labor.

If you're unsure of your rate, you can call the agency at 1(800) 492-5524 and press 1 and then 2.

If you're not liable for unemployment insurance yet, we suggest you enter the Maryland specific "New Employer SUI tax rate" found in this article in Gusto for the meantime. Once you receive your companys-assigned rate, update the rate in Gusto as soon as possible.

Power or Attorney (POA) authorization is recommended

The MD Department of Labor (DOL)—unemployment tax

Add Gusto as your POA agent in Maryland

This form will only populate for you to sign once all of the below has been completed in Gusto:

A company work address is added in MD.
A MD work address is assigned to an employee's work location in their profile.
The MD state tax information is filled out in the Taxes & compliance > Tax setup section of your account.
The MD employee's state-specific tax elections have been made.

To sign the form in Gusto:

Have the company signatory sign in to their profile in Gusto.
Click the applicable MD to do item from your Home page.
E-sign the auto-generated authorization form in Gusto.
- For general information about the authorization form we'll submit, MD Form 548P, click here.

We’ll submit this to the agency directly on your behalf—you’re all set for now.

Enter the tax account information in Gusto

Once a valid Maryland address has been added in Gusto for one or more employee(s), you can add your tax account information:

Click the Taxes & compliance section and select Tax setup.
Scroll to the "Maryland Tax Setup" headline and select Manage taxes.
Enter the applicable account number(s) and rate(s).

Forms we file in Maryland

Employer Return of Income Tax Withheld (MW506/MW506M)*
Annual Employer Withholding Reconciliation Report (MW508)
Wage and Tax Statement (State W2)
Maryland Unemployment Insurance Quarterly Employment Report (MD DLLR/DUI 15)
MD New Hire Report

Where to find the forms available in your account

Head to the Taxes & compliance section and select Tax documents.

Use the tabs on the page to toggle between federal, state, W-2, and 1099 forms.

Asterisk info—only if applicable

Filings marked with an asterisk (*) will not appear in your Tax documents tab—these are coupons, payment vouchers, or other forms that are filed electronically.

You can confirm tax payments were made by running an agency payments report.

Agency website(s) and contact info

Comptroller of Maryland, Revenue Administration Division (800) 638-2937
Maryland Department of Labor, Licensing and Regulation, Division of Unemployment Insurance (410) 767-2412

MarylandSaves

If MarylandSaves notifies you about enrollment, you can automate payroll deductions and streamline your plan administration by integrating your company’s auto-IRA with Gusto.

Need to close or reopen a tax account? Head to our article on closing and reopening a state or local tax account.