What is this form used for?

The declaration instructs your employer how much Maryland income tax to withhold based on your filing status, allowances, and any additional withholding you request.

When should I update it?

Update the form when you change marital status, dependents, residency, or income materially; doing so prevents underwithholding and potential penalties.

Where do I submit the form?

Give the completed signed form directly to your employer or payroll administrator; employers retain it for payroll processing and state reporting.

Can I sign electronically?

Yes, electronic signatures are generally enforceable under the ESIGN Act (15 U.S.C. ch. 96) and state UETA laws, but confirm your employer accepts e-signed declarations.

What supporting documents are needed?

Typically none are required with the declaration itself, though employers may request proof of identity or prior-year tax returns for complex withholding claims.

What if I gave incorrect information?

Submit a corrected declaration promptly; incorrect withholding may result in interest or penalties and could require estimated tax payments to avoid underpayment.

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Maryland Income Tax Declaration Form

Maryland Income Tax Declaration Form

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MARYLAND FORM EL101 e-File Declaration for Electronic Filing 2020

DO NOT MAIL TO MARYLAND

Keep this form for your records. Do not send this form to the State of Maryland unless specifically requested to do so. See Instructions.

Print Using Blue or Black Ink Only.

Taxpayer Information

First Name

MI

Last Name

SSN/Taxpayer Identification Number

Spouse Information

Spouse's First Name

MI

Spouse's Last Name

SSN/Taxpayer Identification Number

Part I Tax Return Information (whole dollars only)

1. Amount of overpayment to be applied to 2021 estimated tax

2. Amount of overpayment to be refunded to you

3. Total amount due (Pay in full by April 15, 2021. See instructions.)

Part II Taxpayer Declaration and Signature Authorization

Under penalties of perjury, I declare that I have compared the information contained on my electronic return with the information that I provided to my Electronic Return Originator (ERO) or entered on-line and that the name(s) and amounts described above agree with the amounts shown on the corresponding lines of my 2020 Maryland electronic income tax return. To the best of my knowledge and belief, my return is true, correct and complete. I consent that my return, including accompanying schedules and statements, be sent to the Maryland Revenue Administration Division by my Electronic Return Originator or by my electronic return software provider.

Your PIN: check one box only

I authorize to enter or generate my PIN as my signature on my tax year 2020 electronically filed income tax return.

I will enter my PIN as my signature on my tax year 2020 electronically filed income tax return. Check this box only if you are entering your own PIN and your return is filed using the Practitioner PIN method. The ERO must complete Part III below.

Your signature

Date

Spouse's PIN: check one box only

I authorize to enter or generate my PIN as my signature on my tax year 2020 electronically filed income tax return.

I will enter my PIN as my signature on my tax year 2020 electronically filed income tax return. Check this box only if you are entering your own PIN and your return is filed using the Practitioner PIN method. The ERO must complete Part III below.

Spouse's signature

Date

Practitioner PIN Method Returns Only

Part III Certification and Authentication - Practitioner PIN Method Only

ERO’s EFIN/PIN. Enter your six-digit EFIN followed by your five-digit self-selected PIN.

I certify this numeric entry is my PIN, which is my signature for the tax year 2020 electronically filed income tax return for the taxpayer(s). I confirm that I am submitting this return in accordance with the requirements of the Practitioner PIN method and the Maryland MeF Handbook for Authorized e-file Providers.

ERO's EFIN

ERO's PIN

ERO's signature

Date

Instructions

Purpose of Form: Form EL101 is the declaration document and signature authorization for an electronically filed return by an Electronic Return Originator (ERO). Complete Form EL101 when the Practitioner PIN method is used or when the taxpayer authorizes the ERO to enter or generate the taxpayer's personal identification number (PIN) on his or her e-filed individual income tax return.

When and How to Complete: Use this form according to whether the ERO is using the Practitioner PIN method and whether the taxpayer enters or authorizes the PIN.

Taxpayer Responsibilities: Verify the return, check the appropriate authorization box, indicate or verify the e-file PIN, sign and date the form, and return it to the ERO.

Payment Due Date: The due date for filing tax returns and making tax payments is April 15th, unless extended by law or weekend/holiday rules.

What the Maryland Income Tax Declaration Form Is

The Maryland Income Tax Declaration Form is a state tax document used by individual taxpayers and employers to declare withholding status, residency, and estimated tax information to the Maryland Comptroller or withholding agent. It establishes how much income tax should be withheld from wages, helps avoid underpayment or over-withholding, and documents changes in filing status or allowances. The form is commonly completed when starting employment, changing an exemption claim, or when electing additional withholding for state liabilities. Employers use submitted declarations to set payroll withholding and reconcile state reports.

Why Completing This Declaration Matters

Completing the Maryland Income Tax Declaration Form correctly determines payroll withholding, reduces year-end surprises, and ensures employer compliance with state tax rules.

Who Needs to Complete or Review This Form

The form is primarily completed by employees and residents who receive wages subject to Maryland income tax.

Employees and residents claiming withholding allowances or status changes for Maryland state tax.
Employers and payroll teams who process withholdings and report payroll to the state.
Tax preparers and accountants advising clients on withholding and estimated payments.

Employers, payroll administrators, and tax preparers review and retain copies for payroll compliance and state reporting.

Step-by-Step: Filling Out the Form

Follow these sequential steps to complete and deliver the declaration accurately to your employer or withholding agent.

01

Gather documents: Collect SSN, prior year return, and current income estimates.
02

Complete fields: Enter name, address, filing status, allowances, and additional withholding.
03

Review entries: Confirm calculations and correct any mismatches before signing.
04

Submit to employer: Deliver the signed form to payroll or withholding agent promptly.

How Submission and Payroll Processing Typically Works

This sequence describes the common flow from employee completion to state reconciliation and year-end reporting.

Form completion: Employee fills, signs, and dates the declaration.
Employer receipt: Payroll logs change and updates withholding calculations.
Payroll processing: Updated withholding applies to subsequent pay cycles.
State reconciliation: Employer reports totals to Maryland Comptroller during filing.

Configuring Digital Workflows for the Declaration

Common workflow settings help ensure secure completion, signature capture, and integration with payroll systems.

Field	Configuration
Signature method	Enable electronic signature with audit trail
Authentication	Use email code or multi-factor authentication
Payroll integration	Map fields to payroll system API or CSV export
Retention policy	Archive signed PDFs per retention requirements

Delivery Methods and Technical Compatibility

The Maryland Income Tax Declaration Form can be delivered as a paper document or digitally; choose formats compatible with payroll and state recordkeeping.

File formats: PDF, DOCX accepted by most payroll systems
Integrations: Works with payroll, HR, and document storage
Authentication: Support for email, SMS, or stronger MFA

Electronic Signature vs Digital (PKI) Signature

Understand the practical differences between standard electronic signatures and cryptographic digital signatures when signing tax declarations.

Type	Electronic Signature	Digital Signature
Definition	any electronic mark	pki-based cryptographic seal
Technology	image, click-to-sign	x.509 certificate
Non-repudiation	audit trail evidence	strong cryptographic evidence
Typical use	payroll forms	high-assurance or regulated filings

Key Elements Included on a Professional Declaration

A well-prepared Maryland Income Tax Declaration Form contains standardized sections that make it easy for payroll to apply correct withholding and for taxpayers to retain accurate records.

Header

Form title, tax year, and instructions should be clear so the payer and employee know the purpose and period covered by the declaration.

Taxpayer ID

A clear field for Social Security Number or TIN, labeled with format guidance to avoid input errors and backup withholding triggers.

Residency

A residency or state-of-employment indicator that determines whether Maryland rates or reciprocal agreements apply, and influences withholding.

Filing status

A discrete selection for filing status—single, married, head of household—so payroll applies the proper withholding tables.

Withholding details

Fields for allowances, dependents, or an additional withholding amount, including instructions for amounts and examples to reduce ambiguity.

Signature details

A signer name, signature and date area; when e-signed, include an audit trail and retention statement to preserve legal validity.

Essential Data Fields and Security Notes

Full Legal Name: Exact name as ID

SSN/TIN: Handle as sensitive data

Address: Street, city, state, ZIP

Filing Status: Select correct status

Allowances: Numeric entry or dollar amount

Signature Record: Audit trail and date

Penalties and Risks from Incorrect Declarations

Underwithholding: Interest and penalties may apply

Backup Withholding: Triggered by incorrect TIN

Payroll Misreporting: Employer fines possible

Fraud Risk: Intentional misstatement has severe penalties

Late Updates: May lead to tax bills

Recordkeeping Failures: Penalties for missing records

Practical Tips for Accurate and Efficient Completion

Follow these recommendations to minimize errors, speed processing, and maintain compliance when completing a Maryland Income Tax Declaration Form.

Verify identity information

Confirm that full legal name and Social Security Number match government records and payroll files to avoid backup withholding or mismatches.

Choose withholding carefully

Estimate annual income and credits before selecting allowances; conservatively increasing withholding can prevent year-end underpayment penalties.

Use consistent formats

Enter dates as MM/DD/YYYY and avoid abbreviating state names; consistent formatting reduces processing errors and automatic rejection by payroll systems.

Retain signed copies

Keep a dated signed copy, ideally as a tamper-evident PDF with an audit trail, for at least three years to satisfy IRS and employer recordkeeping.

Key Timing Considerations and Deadlines

While the declaration itself usually has no formal state filing deadline, timing affects withholding calculation and tax return reconciliation.

When to submit:

Submit when starting employment or when your situation changes

Employee updates:

Update immediately upon marital or dependent changes

Employer reconciliation:

Employers reconcile with payroll each pay cycle

State return date:

Maryland tax aligns with federal April 15 deadline

Extensions:

Use federal extensions; withholding still applies

Milestones from Completion to Year-End Reporting

The following stages show the typical journey of a declaration from employee submission to annual state reporting milestones.

01

Submission by Employee

Employee completes and delivers the declaration to payroll.

02

Payroll Update

Payroll updates withholding settings for subsequent pay cycles.

03

Quarterly/Annual Reporting

Employer reports withholdings on state returns and reconciliations.

04

Tax Return Reconciliation

Employee reconciles withheld amounts on the annual Maryland return.

How to Revise or Update an Existing Declaration

Follow these actions to change withholding, correct information, or rescind prior declarations.

01

Determine necessity:

Assess if income, dependents, or filing status changed.

02

Complete new form:

Fill a new declaration with updated entries and date.

03

Submit to payroll:

Provide updated form to employer payroll or HR.

04

Confirm processing:

Ask payroll to confirm withholding adjustment effective date.

05

Monitor paystubs:

Validate new withholding amounts on subsequent paychecks.

06

Keep records:

Retain both old and new signed copies for records.

eSignature Provider Comparison for Completing the Form

Compare basic pricing and feature availability for common eSignature providers used to capture signed Maryland income tax declarations.

	signNow	DocuSign	Adobe Sign	PandaDoc	HelloSign
Starting Price	$8/user/mo	$15/user/mo	$14/user/mo	$19/user/mo	$15/user/mo
Free Trial	7-day trial	Varies by plan	Varies by plan	Varies by plan	Varies by plan
Bulk Send	Yes	Yes	Yes	Yes	No
Audit Trail	Yes	Yes	Yes	Yes	Yes
HIPAA Compliant	Yes	Yes	Yes	No	No
Envelope Cap	No cap	100 envelopes/user/year	Varies by plan	Varies by plan	Varies by plan

Frequently Asked Questions about the Maryland Income Tax Declaration Form

Answers to common questions about completion, electronic signing, filing, and updating your Maryland withholding declaration.

Need help? Contact support

What is this form used for?
The declaration instructs your employer how much Maryland income tax to withhold based on your filing status, allowances, and any additional withholding you request.
When should I update it?
Update the form when you change marital status, dependents, residency, or income materially; doing so prevents underwithholding and potential penalties.
Where do I submit the form?
Give the completed signed form directly to your employer or payroll administrator; employers retain it for payroll processing and state reporting.
Can I sign electronically?
Yes, electronic signatures are generally enforceable under the ESIGN Act (15 U.S.C. ch. 96) and state UETA laws, but confirm your employer accepts e-signed declarations.
What supporting documents are needed?
Typically none are required with the declaration itself, though employers may request proof of identity or prior-year tax returns for complex withholding claims.
What if I gave incorrect information?
Submit a corrected declaration promptly; incorrect withholding may result in interest or penalties and could require estimated tax payments to avoid underpayment.

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