Yes, you will want to include the wages in box 16 but no state withholding. Yes, you must send a copy to Maryland, see the information below.
- By using the link above you may be able to e-file right on the Maryland (MD) website if you choose. If you do decide to mail it, be sure to include a copy of the W-3 for MD as well.
Mailing Address:
Revenue Administration Division
ATTN: Returns Processing, Room 206
110 Carroll Street,
Annapolis, MD 21411-0001.
Note: Paper filing is an option in Maryland; however, e-filing W-2 forms is highly recommended for faster processing and greater convenience.
Federal unemployment tax: If you pay a household employee total cash wages of $1,000 or more in any calendar quarter, you'll owe federal unemployment tax. This is an employer-only tax. FUTA is six percent of cash wages on the first $7,000 you pay an employee.
MD Unemployment Tax Rules: An employer pays taxes on the first $8,500 of wages paid to an employee in the calendar year. Examples of how to calculate excess wages are listed below:
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