Per communication on January 19, 2024, from the Comptroller of Maryland's office in regards to bFile and Maryland Tax Connect:

January 18, 2024 - Last day to submit new Admissions and Amusement returns or make payments using the bFile system.

January 23, 2024 - February 5, 2024 - Due to the transition to Maryland Tax Connect, business tax filing and payment options will not be available until February 6, 2024. Business taxpayers will not be penalized for late filings. Filings and payments affected by the transition will be considered timely.

• January 22, 2024 - Last day to access any incomplete returns or data on eFile and complete Withholding or Sales and Use Tax transactions. bFile will still be available in "View Only" mode.
• January 26, 2024 - Business taxpayers who need to change their address on file with the Office of the Comptroller must submit a Change of Address form by January 26th. Completed forms should be emailed to CentralRegistration@marylandtaxes.gov.
• February 5 - 28, 2024 - PIN Notices mailed to business taxpayers to register for Maryland Tax Connect and authorize third-party access.
• February 6, 2024 - Maryland Tax Connect goes live for business taxpayers and third parties to file a return and make payments as a registered user or guest.

Interest and Penalty Policy

The policies below apply to the following tax and fee types: Employer Withholding Tax, Sales and Use Tax, Tobacco Taxes, Motor Fuel Taxes, Admissions and Amusement Taxes, Tire Fee, Bay Restoration Fee, and Transportation Network Fee.

1. Taxpayers submitting tax forms or payments for the above taxes or fees and who file monthly or more frequently. Interest and penalty will automatically be waived for late payments and late filings that are received on or prior to 4/15/2024 and are applicable to tax periods ending in December 2023 and January 2024.
2. Taxpayers submitting tax forms or payments for the above taxes or fees and who file quarterly, semi-annual, or annually. Interest and penalty will automatically be waived for late payments and late filings that are received on or prior to 5/30/2024 and are applicable to tax periods ending in December 2023 and March 2024.

Please watch for your PIN to arrive in the mail so you can register for Maryland Tax Connect.

You can view more information about Maryland Tax Connect on the Comptroller of Maryland's website by clicking here.