EL101B: Maryland Income Tax Declaration for Corporate and Fiduciary Electronic Filing (2025)
Maryland · Comptroller of Maryland · Used for tax years 2025
Maryland Form EL101B is the declaration and signature authorization for an electronically filed 2025 corporate, pass-through entity, or fiduciary income tax return. It records the overpayment applied to 2026 estimated tax, the overpayment to be refunded, and the total amount due.
Who files this form
Complete Form EL101B for a 2025 electronically filed Maryland corporate, pass-through entity, or fiduciary income tax return when:
- The Practitioner PIN method is used, even if you enter your own PIN.
- You authorize an Electronic Return Originator (ERO) to enter or generate your 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 filing it.
What you'll need
Have the prepared 2025 corporate, pass-through entity, or fiduciary income tax return available to check the information on EL101B. The form calls for:
- The entity’s name, Federal Employer Identification Number, and address.
- The fiduciary’s name and title, if applicable.
- Return amounts for any overpayment applied to 2026 estimated tax, overpayment to be refunded, and total amount due.
- A five-digit e-file PIN that is not all zeros.
If you authorize the ERO to enter or generate your PIN, Part II also needs the ERO firm’s name. For the Practitioner PIN method, Part III requires the ERO’s six-digit EFIN followed by the ERO’s five-digit self-selected PIN.
How to file
Form EL101B authorizes the electronic return. It is not routinely sent to Maryland.
- The ERO completes the identifying information and Part I using amounts from the 2025 return, in whole dollars.
- Review the prepared return and the form. In Part II, check one PIN authorization box, verify or enter your PIN, and sign and date the declaration.
- If the Practitioner PIN method is used, complete Parts I, II, and III. Otherwise, when the ERO is authorized to enter or generate your PIN, complete Parts I and II.
- Return the completed, signed form to the ERO by hand delivery, US mail, email, private delivery service, or fax.
The ERO must receive the signed EL101B before transmitting the electronic return. Keep the form for your records. Do not send it to the State of Maryland unless specifically requested.
Common mistakes
- Sending EL101B to Maryland: Do not send it unless specifically requested.
- Expecting transmission before signing: The ERO must receive the completed, signed form before transmitting the return.
- Using an invalid PIN: Your e-file PIN must have five digits and cannot be all zeros.
- Checking both PIN boxes: Check only one box in Part II. Use the own-PIN box only if you are entering your own PIN and the return uses the Practitioner PIN method.
- Using the preparer’s personal name on the authorization line: Enter the ERO firm name, not the name of the person who prepared the return.
- Skipping the accuracy check: Verify that the form’s names, address, and amounts agree with the electronic return.
Questions people ask
What does Form EL101B do?
It is the declaration and signature authorization for an electronically filed return submitted by an ERO.
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.
Can Part II be signed without a handwritten signature?
Yes. The form allows a handwritten signature, rubber stamp, mechanical device such as a signature pen, or computer software program.
How long must the ERO keep the form?
The ERO must retain Form EL101B for three years from the return due date.