EL101: Maryland Income Tax Declaration for Electronic Filing (2024)
Maryland · Comptroller of Maryland · Used for tax years 2024
Maryland Form EL101 is the declaration and signature authorization for a 2024 individual income tax return electronically filed through an Electronic Return Originator (ERO). It records any overpayment applied to 2025 estimated tax, refund amount, and total amount due, along with
Who files this form
Complete Form EL101 for your 2024 Maryland electronically filed individual income tax return when:
- Your Electronic Return Originator (ERO) uses the Practitioner PIN method, even if you enter your own PIN.
- You authorize your ERO to enter or generate your PIN.
Do not complete EL101 if the ERO is not using the Practitioner PIN method and you enter your own PIN. Keep this declaration out of your mailing to Maryland unless the state specifically requests it.
When it's due
For tax year 2024:
- April 15, 2025: The regular deadline for filing the return and paying tax due.
- April 30: The payment deadline if your e-filed return is filed on time and you pay electronically.
The instructions say that when the regular due date falls on a Saturday, Sunday, or legal holiday, filing and/or payment is due the next business day.
Your ERO must receive your completed, signed EL101 before transmitting your electronic return.
What you'll need
Have your prepared 2024 Maryland income tax return available so you can check the declaration against it. The form uses:
- Your name and Social Security number or taxpayer identification number, plus your spouse’s information if applicable.
- The return amounts for an overpayment applied to 2025 estimated tax, an overpayment to be refunded, and total tax due.
- Your five-digit e-file PIN and your spouse’s PIN if applicable.
Review any direct deposit or direct debit information on the prepared return.
How to file
- The ERO enters your identifying information and completes Part I using amounts from your 2024 Maryland return, in whole dollars.
- Review the return and complete Part II. Choose the appropriate PIN authorization box, verify your PIN, and sign and date the form. Complete the spouse’s authorization and signature fields if applicable.
- For the Practitioner PIN method, the ERO must also complete Part III. Otherwise, when you authorize the ERO to enter or generate your PIN, only Parts I and II are required.
- Return the completed, signed EL101 to your ERO by hand delivery, US mail, private delivery service, or fax. The ERO must receive it before transmitting your return.
Do not mail EL101 to Maryland unless specifically requested. Keep it for your records.
Electronic tax payments can be made at Maryland’s individual payments page.
Common mistakes
- Sending EL101 to Maryland without a specific request. The form says not to mail it to the state.
- Using an all-zero PIN. Each taxpayer PIN must have five digits and cannot be all zeros.
- Checking more than one box for a person’s PIN authorization. Check only one.
- Using the preparer’s personal name on the ERO authorization line. Enter the ERO firm name instead.
- Overlooking direct deposit or direct debit details when reviewing the return.
- Failing to return the signed form to the ERO. The return will not be transmitted until the ERO receives it.
- Printing in ink other than blue or black. The form specifies blue or black ink only.
Questions people ask
What does Form EL101 do?
It serves as the declaration and signature authorization for an electronically filed return handled by an ERO.
Can I enter my own PIN?
Yes. If the Practitioner PIN method is used, complete Parts I and II, and the ERO completes Part III. If that method is not used and you enter your own PIN, do not complete EL101.
How long must the ERO keep EL101?
The ERO must retain it for three years from the return due date.
Does Part II require a handwritten signature?
No. The instructions also allow a rubber stamp, a mechanical device such as a signature pen, or a computer software program.