ThomasM125
Expert Alumni

State tax filing

The Maryland instructions refer to an "employer" when it mentions withholding taxes. You would only be an employer with regard to individuals who perform services for you as employees, so you would not need to withhold taxes for subcontracted individuals.

 

So, if you issue a W-2 form properly for individuals who perform services for you, then they would be the only ones that you need to withhold taxes for. Individuals "other than employees" refers to people you subcontract work to, and you would not need to withhold taxes for them.

 

 

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