Not sure how to answer question regarding Maryland withholding tax

[Wendy71]

Maryland requires income tax withholding for any compensation paid to individuals for personal services.

Turbo Tax Business product for MD State. It is asking whether we filed these returns but it is not clear which returns it is looking for and what is meant by 'personal services'.   Is this referring to the withholding for our W2 employees?  Or is it referring to individuals OTHER THAN our employees?  Please clarify so that I can answer the question correctly.  

[Wendy71]

Turbo Tax Business product for MD State. It is asking whether we filed these returns but it is not clear which returns it is looking for and what is meant by 'personal services'.   Is this referring to the withholding for our W2 employees?  Or is it referring to individuals OTHER THAN our employees?  Please clarify so that I can answer the question correctly.  

[ThomasM125]

The reference is in the instructions to form 500 and states "Employers that make payments to individuals of salaries, wages, or compensation for personal services" need to withhold income tax. You are not required to withhold taxes for subcontractors, however, since you are not their employer. So, it is referring to your W-2 wages only.

[Wendy71]

Thank you for the clarification.  I guess the word "required" in the question was the tip that they were referring to employees and not subcontractors.  I appreciate the help!