Md. Code Regs. 11.01.18.06

Current through Register Vol. 51, No. 22, November 1, 2024

Section 11.01.18.06 - Required Proofs

A. The Form 500CR section of the income tax return shall be completed.

B. State and Local Income Taxes Withheld. Form MW508CR shall be submitted with Form MW508, the Maryland Annual Employer Withholding Reconciliation Report, in order to claim this credit against Maryland income tax withheld. If the tax-exempt entity is required to file the MW508 electronically, then the MW508CR shall be filed with an amended MW508A, as the MW508CR is not available electronically at this time.

Regulation .06 adopted effective 50:5 Md. R.173-204, eff. 3/20/2023