Maryland W2 Electronic Filing and Form MW508 Faq

These are some common questions we get about e-Filing Maryland W2s using our W2 Mate software including EFW2 format and form MW508.

Does W2 Mate support Maryland W2 Electronic Filing?
Yes it does including all the special modifications of the SSA EFW2 format.

I need to e-File more than 25 Maryland W2 forms. How many forms does W2 Mate support?
W2 Mate does not impose any limitations on the number of forms you need to e-File. There is no per form or per filer fees.

Does W2 Mate follow the “Maryland Employer Reporting of W-2s Instructions and Specifications Handbook”.
Yes it does.

Does W2 Mate include a date and time stamp in positions 497-512 of the ‘RE’, ‘RS’ and ‘RV’ records?
Yes W2 Mate allows the user to enter a time stamp for all these records.

Does W2 Mate support Maryland Central Registration Number?
Yes W2 Mate adds Maryland Central Registration Number under the “RE” record in positions 222-229.

Does W2 Mate support form, MW508, Annual Employer Reconciliation Return?
Yes W2 Mate allows the user to enter the fields for form MW508 and then includes these fields under the “RV” record.

Does W2 Mate include the Federal Employer Identification Number (FEIN) in the RS record?
Yes under positions 328-336.

Does W2 Mate auto format numeric fields properly?
Yes W2 Mate right-justifies and fill numeric fields with zeros. W2 Mate fills unused fields with zeros.

What records does W2 Mate include in the e-File?
W2 Mate includes RA-Submitter Record, RE-Employer Record, RS-State Record and RV-Total Record.

Do you offer free trial of W2 Mate?
Yes at


2013 Form 1099-DIV Changes


The IRS introduced the following changes to forms 1099-DIV in 2013:

– Two new copies have been added: “Copy 1 for State Tax Department” and “Copy 2 to be filed with recipient’s state income tax return, when required.”

– The size of “Recipient’s name” box has been reduced.

– The size of “City or Town” box has been increased to accommodate additional information.

– The “Account Number” and “2nd TIN not” boxes have been moved.

– Although the size of the “Payer’s federal identification number” and “Recipient’s identification number” boxes remained the same, the amount of space allowed for entering data has been reduced.

– Lines separating a number of boxes have been shifted.

– Verbiage changes to both payer and recipient address boxes.

A free 1099-DIV Software trial can be downloaded from our website by visiting


IRS Section 1.6041-1(e)(5) Example 5


If you read form 1099-MISC instructions for “Box 1. Rents”, there is a paragraph that states “See Regulations section 1.6041-1(e)(5), Example 5.”. We have been getting inquiries from some of our 1099 software users who can’t locate the section referred to by this paragraph.

Below is the text for Example 5 from section 1.6041–1 (this text is taken AS IS from the US printing office – ):

“Example 5. G is a rental agent who manages certain rental property on behalf of property owner H. G finds tenants, arranges leases, collects rent, responds to tenant inquiries regarding maintenance, and hires and makes payments to repairmen. G subtracts her commission and any maintenance payments from rental payments and remits the remainder to H. With respect to payments to repairmen, G is performing management or oversight functions and is subject to the information reporting requirements of section 6041. With respect to the payment of rent to H, G is subject to the information reporting requirements of section 6041 regardless of whether she performs management or oversight functions or has a significant economic interest in the payment. See § 1.6041–3(d) for rules relating to rental agents. See § 1.6041– 1(f) to determine the amount that G should report to H as rent.”

W2 1099 Software FREE

Error in 2013 IRS Form 1096


This post applies to 2013 Form 1096, 2013 Form 1099-B and W2 Mate 2013

We have been getting emails and phone calls from our customers asking about the calculation of Form 1096 Box 5 (Total amount reported with this Form 1096) when used to report 1099-B (Barter) forms.

Unfortunately there is an error in the form 1096 instructions from the IRS and we can still see the error with the latest copy downloaded today (Friday November 8 2013).

The 2013 1096 form instructions (page 2 of the form) incorrectly instruct filers to enter the total amount from 1099-B boxes 1d and 14 in Box 5 of the Form 1096. The correct boxes are 1099-B 2a and 7. Please note that boxes 1d and 14 are not used to report money amounts, so they can’t be summed in the first place.

Please also note that the IRS was in the process of introducing major changes to form 1099-B for 2013, but they ended-up using the same form for 2012 with minor changes. Form 1096 instruction most probably refer to boxes that were expected to be part of the new 1099-B form, which was never released.

This error in form 1096 instructions applies to paper copies and does not affect users filing 1099s electronically.

You can contact the IRS at the information returns hotline 1-866-455-7438 if you have any questions about form 1096 instructions.

Form 941 for the third quarter 2013


Reminder to Employers and Small Business Owners:

The due date for filing IRS Form 941 for the third quarter 2013 is Thursday October 31, 2013.  Please remember to make all payroll tax deposits on time.