§ 10-911. Annual statement by employer or payor of winnings from wagering

   (a) Statement required. -- Each employer or payor required under § 10-906 of this subtitle to withhold income tax for an employee or a person who receives a payment subject to withholding shall prepare a statement that shows for the previous calendar year:

   (1) the name of the employer or payor;

   (2) the name of the employee or person who receives the payment subject to withholding;

   (3) the total amount that the employer paid to the employee as wages or the total amount that the payor has paid to the person;

   (4) the total amount of tips that the employee reported;

   (5) the total amount of income tax that has been withheld under this subtitle;

   (6) any amount by which income tax required to be withheld on tips exceeds the other net wages paid to the employee; and

   (7) any other information that the Comptroller requires by regulation.

(b) Due date. -- An employer or payor of a payment subject to withholding shall:

   (1) provide 2 copies of the statement required under subsection (a) of this section to the employee or person who receives a payment subject to withholding on or before January 31 of each year; and

   (2) submit 1 copy of the statement to the Comptroller on or before February 28 of each year.

(c) Form of statement and information. --

   (1) Except as provided in paragraph (2) of this subsection, an employer or payor shall submit statements required under subsection (a) of this section on magnetic media or in other machine-readable or electronic format that the Comptroller requires by regulation, if:

      (i) the total number of statements of that statement type that the employer or payor is required to submit equals or exceeds 25; or

      (ii) a lower threshold applies for federal income tax purposes.

   (2) The Comptroller:

      (i) shall adopt regulations to provide a process for an employer or payor that is required to submit statements on magnetic media or in other machine-readable or electronic format under paragraph (1) of this subsection to request a waiver from the requirement; and

      (ii) may waive the requirement that an employer or payor submit statements on magnetic media or in other machine-readable or electronic format under paragraph (1) of this subsection if the Comptroller determines that the requirement will result in undue hardship to the employer or payor.

HISTORY: An. Code 1957, art. 81, § 312; 1988, ch. 2, § 1; 1989, ch. 590, § 3; 2006, ch. 37; 2011, ch. 161.