Maryland Tax Form EL101 - Declaration for Electronic Filing Instructions

General Instructions

Name, Address and SSN/Taxpayer Identification Number

Print or type the information in the spaces provided. All information including the name, address and SSN or taxpayer identification number must match the information as transmitted. Do not use the originator’s address.

Part I – Tax Return Information

Enter the amounts as entered on the corresponding fields on Form 502, 503 or 505.

If there is a refund due, you may choose direct deposit or a paper check. If there is an amount due, payment may be made by electronic funds withdrawal (direct debit). Payment may also be made by credit card, check or money order. See Form EL102.

Part II – Declaration of Taxpayer

If you have elected to have direct deposit of your refund, or electronic funds withdrawal (direct debit) for your balance due, check the appropriate box and complete lines 4a through 4e. Check with you financial institution to make sure your direct deposit will be accepted and to get the correct routing and account numbers.

If you are not sure of the correct routing number or if your check states that it is payable through a financial institution different from the one at which you have your checking account, contact your financial institution for the correct routing number.

If you are using a paid preparer, an electronically transmitted income tax return will be considered incomplete unless and until a correctly completed Form EL101 is signed by the taxpayer. If a joint return is filed, both taxpayers must sign. The taxpayer(s) must sign the completed EL101 before the electronic record is transmitted.

If the originator makes changes to the electronic return after Form EL101 has been signed by the taxpayer(s), but before the return is transmitted, the originator must have the taxpayer(s) sign a corrected Form EL101. See the Handbook for Electronic Filers of Maryland Income Tax Returns.

If you are filing from a personal computer and did not use a federal PIN as your electronic signature on the state return, complete Form EL101 including signature(s) and retain the Form EL101 with any applicable attachments for a period of three years along with your personal filing records.You will need to make Form EL101 available to the Maryland Revenue Administration Division only if formally requested to do so by Revenue Administrative Division. Do not mail Form EL101 unless specifically requested to do so.

Part III – Declaration of Electronic Return Originator (paid preparer)

The originator (paid preparer) must sign this form. Enter your electronic filer identification number (EFIN) and firm name and address. Do not mail this form to the Revenue Administration Division. This form must be retained for three years at the site of the electronic return originator.