Maryland Maryland Income Tax Declaration for Corporate Electronic Filing

Maryland Income Tax Declaration for Corporate Electronic Filing
Tax Year 2023 E-File Declaration for Business & Fiduciary Electronic Filing
2023

E-FILE DECLARATION
FOR BUSINESS &
FIDUCIARY
ELECTRONIC FILING

MARYLAND
FORM

EL101B
OR FISCAL YEAR BEGINNING	

2023, ENDING	

Keep this for your records. Do not send this form to the Revenue Administration Division unless specifically requested to do so. See instructions.

Name of corporation, pass through entity, estate or trust	

Federal Employer Identification Number

Name and Title of Fiduciary

Street Address	

1.
2.	
3.	

State	

ZIP Code	

+4

Tax Return Information (whole dollars only)

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

PART I	

City or town	

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

Amount of overpayment to be refunded.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

REFUND

Total amount due .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

1.

00

2.

00

3.

00

PART II	 Declaration and Signature Authorization
Under penalties of perjury, I declare that I am an officer, general partner, or managing member of the above corporation or passthrough entity, or a fiduciary of the entity filing this declaration. I have compared the information contained on my electronic return
with the information that I provided to my electronic return originator or entered on-line and that the name(s), address 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, the return is true, correct and complete. I consent that the return, including accompanying
schedules and statements, be sent to the Revenue Administration Division by my electronic return originator or by the electronic
return software provider.
PIN: Check one box only

I authorize ___________________________________________ to enter or generate my PIN

ERO firm name

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 the tax year 2023 electronically filed business 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.

	Signature

Date

PART III	Certification and Authentication - Practitioner PIN Method Only
ERO's EFIN/PIN

Enter your six digit EFIN followed by your five-digit self-selected PIN

Do not enter
all zeros.

I certify this numeric entry is my PIN, which is my signature for tax year 2023 electronically filed income tax return for this business.
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.

EROs signature		

COM/RAD-060

Date

08/23

MARYLAND
FORM

EL101B

Purpose of Form
Form EL101B is the declaration document and signature
authorization for an electronically filed return by an Electronic
Return Originator (ERO). Complete Form EL101B when
the Practitioner PIN method is used or when the business
authorizes the ERO to enter or generate their personal
identification number (PIN) on their e-filed corporate, passthrough entity, or fiduciary income tax return. The ERO must
retain Form EL101B for 3 years from the return due date.
Note: The return will not be transmitted until the ERO
receives the signed EL101B. 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 business enters
their own PIN

Do not complete
Form EL101B.

Using the Practitioner PIN method
and is authorized to enter or
generate the businesses PIN

Complete Form
EL101B, Parts I, II,
and III.

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

Complete Form
EL101B, Parts I, II
and III.

Not using the Practitioner PIN
method and is authorized to enter
or generate the businesses PIN

Complete Form
EL101B, Parts I and
II.

ERO Responsibilities
The ERO will:
1. Enter the name(s) and Federal Identification number of
the business at the top of the form.
2.	Complete Part I using the amounts from the 2023
Corporate, Pass-Through Entity, or Fiduciary tax return.
3. Enter or generate, if the business authorizes, the PIN of
the business 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 business.
5. After completing (1) through (4), give the business Form
EL101B 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.
Note: The ERO must receive the completed and signed
Form EL101B from the business before the electronic return
is transmitted. Do not send this form to the State of
Maryland unless specifically requested to do so.

COM/RAD-060

2023

E-FILE DECLARATION
FOR BUSINESSES &
FIDUCIARY
ELECTRONIC FILING

08/23

Business Responsibilities
1.	 Verify the accuracy of the prepared income tax return.
2. Check the appropriate box in Part II to authorize the ERO
to enter or generate your e-file PIN or generate 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. The EL101B must be signed by the corporate officer,
general partner, managing member, or fiduciary of the
entity filing this declaration and dated. It may be signed
in Part II using handwritten signature, rubber stamp,
mechanical device (such as signature pen) or computer
software program.
5. Return the completed Form EL101B to the ERO by hand
delivery, US mail, email, private delivery service, or fax.