EL101: Maryland Income Tax Declaration for Electronic Filing (2025)

Maryland · Comptroller of Maryland · Used for tax years 2025

Maryland Form EL101 is the declaration and signature authorization for a 2025 electronically filed individual income tax return. It records the overpayment applied to 2026 estimated tax, the refund amount, and the total amount due, along with taxpayer declarations and PIN signatu

Who files this form

Complete Form EL101 for your 2025 electronically filed Maryland individual income tax return if:

  • 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 Practitioner PIN method is not used and you enter your own PIN. This form is kept for records, not routinely sent to Maryland.

When it's due

For tax year 2025:

  • The printed instructions give April 15 as the filing and payment due date. Line 3 specifically says to pay the amount due by April 15, 2026.
  • If your e-filed return is filed on time and you pay electronically, the instructions allow payment until April 30.
  • If a 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 2025 Maryland income tax return available to review and to supply the amounts for Part I.

Information used to complete or check EL101 includes:

  • Your name and Social Security number or taxpayer identification number, plus your spouse's information if applicable.
  • The overpayment applied to 2026 estimated tax, refund amount, and total amount due.
  • Your five-digit e-file PIN and your spouse's PIN if applicable.
  • Direct deposit or direct debit information on the return, if applicable, so you can verify it.

How to file

  1. Your ERO enters the taxpayer information and completes Part I using amounts from your 2025 Maryland return.
  2. Review the return, including any direct deposit or direct debit information.
  3. In Part II, select the appropriate PIN authorization box, indicate or verify your PIN, and sign and date the form. Complete the spouse's authorization and signature fields if applicable.
  4. For the Practitioner PIN method, the ERO also completes Part III. Otherwise, when you authorize the ERO to enter or generate your PIN, only Parts I and II are required.
  5. 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. The ERO must retain it for three years from the return due date.

Electronic tax payments can be made at Maryland's payment page.

Common mistakes

  • Sending EL101 to Maryland without a request. Keep it for your records and return the signed form to your ERO.
  • Expecting transmission before signing. The ERO cannot transmit your return until receiving the signed EL101.
  • Using an invalid PIN. Each taxpayer PIN must have five digits and cannot be all zeros.
  • Checking both PIN boxes. Check only one box for each taxpayer. Choose the self-entry box only when entering your own PIN under the Practitioner PIN method.
  • Entering cents in Part I. Use whole dollars only.
  • Using the preparer's personal name on the authorization line. Enter the ERO firm name instead.
  • Printing in another ink color. Use blue or black ink only.

Questions people ask

What does EL101 authorize?

It is the declaration and signature authorization for an electronically filed return submitted by an ERO. You declare that you reviewed the return and consent to its electronic submission.

Do I need EL101 if I enter my own PIN?

Yes, if your return uses the Practitioner PIN method. If that method is not used and you enter your own PIN, do not complete EL101.

Can I return the signed form by fax?

Yes. The listed return methods are hand delivery, US mail, private delivery service, and fax.

Does my signature have to be handwritten?

No. Part II may be signed using a handwritten signature, rubber stamp, mechanical device such as a signature pen, or a computer software program.

How long must the ERO keep EL101?

The ERO must retain it for three years from the return due date.

Official sources

All versions of EL101