EL101B: Maryland Income Tax Declaration for Corporate and Fiduciary Electronic Filing (2024)
Maryland · Comptroller of Maryland · Used for tax years 2024
Maryland Form EL101B is the declaration and signature authorization for a 2024 electronically filed corporate, pass-through entity, or fiduciary income tax return. It records the overpayment applied to 2025 estimated tax, the refund amount, and the total amount due, along with PI
Who files this form
Complete Form EL101B for a 2024 electronically filed Maryland corporate, pass-through entity, or fiduciary income tax return when:
- The Practitioner PIN method is used, or
- The business authorizes its Electronic Return Originator (ERO) to enter or generate its personal identification number (PIN).
Do not complete EL101B if the Practitioner PIN method is not used and the business enters its own PIN.
The declaration must be signed and dated by a corporate officer, general partner, managing member, or fiduciary of the entity.
What you'll need
Have the following available to complete and review EL101B:
- The prepared 2024 Maryland corporate, pass-through entity, or fiduciary income tax return. Part I uses the return's amounts for overpayment applied to 2025 estimated tax, overpayment to be refunded, and total amount due.
- The entity's name, Federal Employer Identification Number, and address, plus the fiduciary's name and title where applicable.
- A five-digit e-file PIN that is not all zeros.
- The ERO firm name if the ERO is authorized to enter or generate the PIN.
For the Practitioner PIN method, the ERO also enters its six-digit EFIN followed by its five-digit self-selected PIN in Part III.
How to file
- The ERO completes Part I using amounts from the 2024 return. Enter whole dollars only.
- Review the prepared return and complete Part II. Check one PIN authorization box, verify or indicate the PIN as required, and sign and date the declaration.
- If using the Practitioner PIN method, complete Parts I, II, and III. Otherwise, when authorizing the ERO to enter or generate the PIN, complete Parts I and II.
- Return the completed, signed EL101B to the ERO by hand delivery, US mail, email, private delivery service, or fax.
The ERO must receive the signed form before transmitting the electronic return. Do not mail EL101B to Maryland or send it to the Revenue Administration Division unless specifically requested.
Keep the form for your records. The ERO must retain it for three years from the return due date.
Common mistakes
- Sending EL101B to Maryland without a request. Keep it for your records and return the completed form to the ERO instead.
- Expecting the return to be transmitted before signing. The ERO must first receive the completed, signed EL101B.
- Checking both PIN boxes. Check only one box in Part II. The box for entering your own PIN is only for returns filed using the Practitioner PIN method.
- Using an all-zero PIN. The e-file PIN must contain five digits and cannot be all zeros.
- Entering the preparer's personal name on the authorization line. Enter the ERO firm name, not the name of the person who prepared the return.
- Including cents in Part I. Use whole dollars only.
Questions people ask
What does Form EL101B authorize?
It is the declaration and signature authorization for an electronically filed return submitted by an ERO. Part II includes consent to send the return, accompanying schedules, and statements to the Revenue Administration Division.
Do I need EL101B if I enter my own PIN?
Yes, if the Practitioner PIN method is used. Complete Parts I, II, and III. If that method is not used and the business enters its own PIN, do not complete EL101B.
Does Part II require a handwritten signature?
No. The form allows a handwritten signature, rubber stamp, mechanical device such as a signature pen, or computer software program. The authorized signer must also date the form.
How long must the ERO keep EL101B?
The ERO must retain the form for three years from the return due date.