Maryland Maryland Income Tax Declaration for Electronic Filing

Maryland Income Tax Declaration for Electronic Filing
2023 Form EL101 e-file Declaration for Electronic Filing
MARYLAND
FORM

EL101

2023

e-File DECLARATION
FOR ELECTRONIC FILING

Print Using Blue or Black Ink Only.

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

First Name	

MI	

Last Name	

SSN/Taxpayer Identification Number

Spouse's First Name	

MI	

Spouse's Last Name	

SSN/Taxpayer Identification Number

Part I	

Tax Return Information (whole dollars only)

L
I
A
M
D
N
T
A
O
L
N
Y
O
R
D MA
O
T

1.	 Amount of overpayment to be applied to 2024 estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

00

REFUND 2.
2.	 Amount of overpayment to be refunded to you . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

00

3.	 Total amount due (Pay in full by April 15, 2024. See instructions.). . . . . . . . . . . . . . . . . . . . . . . .

00

3.

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 2023 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

ERO firm name

to enter or generate my PIN

       as my signature on my tax year 2023 electronically filed income tax return.

Enter five digits.
Do not enter all
zeros.

       I will enter my PIN as my signature on my tax year 2023 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

		

ERO firm name

to enter or generate my PIN

Enter five digits.
Do not enter all
zeros.

       as my signature on my tax year 2023 electronically filed income tax return.

  I will enter my PIN as my signature on my tax year 2023 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
Do not enter
all zeros.

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 2023 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 signature

COM/RAD-059	08/23

Date

		

MARYLAND
FORM

EL101

2023

e-File DECLARATION
FOR ELECTRONIC FILING
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. The ERO
must retain Form EL101 for 3 years from the return due date.
Note: Do not send this form to the State of Maryland
unless specifically requested to do so.
When and How to Complete
IF the ERO is...

Then...

Not using the Practitioner
PIN method and the taxpayer
enters his or her own PIN

Do not complete Form
EL101.

Using the Practitioner PIN
method and is authorized to
enter or generate the
taxpayer’s PIN

Complete Form EL101,
Parts I, II, and III.

Using the Practitioner PIN
method and the taxpayer
enters his or her own PIN

Complete Form EL101,
Parts I, II and III.

Not using the Practitioner
PIN method and is
authorized to enter or
generate the taxpayer’s PIN

Complete Form EL101,
Parts I and II.

ERO Responsibilities
The ERO will:
	1.	 Enter the name(s) and Social Security number(s) of the
taxpayer(s) at the top of the form.
	 2.	 Complete Part I using the amounts from the 2023
Maryland tax return of the taxpayer(s).
	 3.	 Enter or generate, if the taxpayer(s) authorizes, the PIN of
the taxpayer(s) and enter it in the boxes provided in Part
II.
	4.	 Enter on the authorization line on Part II the ERO firm
name (not the name of the person who prepared the
return), if the ERO is authorized to enter the e-file PIN of
the taxpayer(s).
	5.	After completing (1) through (4), give the taxpayer(s)
Form EL101 for completion and review. The acceptable
delivery methods include hand delivery, US mail, private
delivery service, email and fax.
	 6.	 EROs may sign Part III of the form using a rubber stamp,
mechanical device (such as a signature pen), or computer
software program. The signature must include either a
facsimile of the signature of the Individual ERO or of the
printed name of the ERO.

COM/RAD-059	08/23

Note: The ERO must receive the completed and signed Form
EL101 from the taxpayer before the electronic return is transmitted. Do not send this form to the State of Maryland
unless specifically requested to do so.
Taxpayer Responsibilities
	1.	 Verify the accuracy of the prepared income tax return,
including direct deposit or direct debit information if applicable.
	 2.	 Check the appropriate box in Part II to authorize the ERO
to enter or generate your e-file PIN or do it yourself.
	 3.	 Indicate or verify your e-file PIN when authorizing the ERO
to enter or generate it (the e-file PIN must have five digits
other than all zeroes).
	4.	 Sign and date Form EL101. Taxpayers must sign Part II
using handwritten signature, rubber stamp, mechanical
device (such as signature pen) or computer software program.
	5.	 Return the completed Form EL101 to the ERO by hand
delivery, US mail, private delivery service or fax.
		

Note: The return will not be transmitted until the ERO
receives the signed EL101. Do not send this form to the
State of Maryland unless specifically requested to
do so.

Payment Due Date
The due date for filing tax returns and making tax payments is
April 15th. If the due date falls on a Saturday, Sunday, or legal
holiday, the filing and/or payment must be made by the next
business day. If your return has a balance due and you are not
paying electronically, your payment must be made by the due
date. However, if your e-filed return is filed timely and you are
paying electronically, you have until April 30th to make your
payment. Electronic payments can be made at
marylandtaxes.gov/online-services/individuals.php