EL102B: Maryland Income Tax payment voucher for business and fiduciary electronic filers (2024)
Maryland · Comptroller of Maryland · Used for tax years 2024
Maryland Form EL102B is a 2024 income tax payment voucher for business and fiduciary electronic filers paying by check or money order. It identifies the entity, account type, and amount paid with the voucher.
Who files this form
Form EL102B is a payment voucher for business and fiduciary electronic filers. Use it to pay a balance due on an electronically filed return by check or money order when the entity has not elected to pay electronically.
If the entity received a notice showing the balance due, mail the payment with the voucher in the return envelope instead.
Do not submit Form EL102B if paying by electronic funds withdrawal (direct debit) or Electronic Funds Transfer (EFT).
What you'll need
To complete the 2024 voucher and payment, have:
- The corporation, pass-through entity, estate or trust name, federal employer identification number (FEIN), and address.
- The account type: C Corp, S Corp, Fiduciary, or Other entity.
- The fiduciary's name and title, if applicable.
- The payment amount and a check or money order payable to the Comptroller of Maryland.
- Any balance-due notice and its return envelope, if the entity received one.
How to file
Pay by check or money order
- Enter the entity's name, FEIN, and address. Check the account-type box and enter the amount paid with the voucher. The form also provides a space for the fiduciary's name and title.
- Make the check or money order payable to the Comptroller of Maryland. Write the entity's FEIN, type of tax, and tax year being paid on the check in blue or black ink.
- Cut along the indicated line and mail the completed voucher with your payment to:
Comptroller of Maryland
Revenue Administration Division
PO Box 2601
Annapolis, MD 21404-2601
If you received a notice showing the balance due, mail the payment with the voucher in the return envelope. Mail Form EL102B and its payment separately from other documents.
Electronic payment options
- Direct debit: For electronically filed Forms 500, 510, 511, or 504, provide the direct debit information when filing the return and complete the authorization area on Form EL101B. Do not submit Form EL102B.
- EFT: An electronically filed Form 500 balance may be paid by ACH Credit or ACH Debit. Register using Form EFT, Authorization Agreement for Electronic Funds Transfer, available at marylandtaxes.gov. Do not submit Form EL102B.
- Online Bill Pay: For a paper or electronic return with a balance due, select Bill Pay at marylandtaxes.gov. Your designated amount will be debited from your bank or financial institution on the date you choose. Payments must include a notice number.
Common mistakes
- Sending the voucher after choosing direct debit or EFT. Do not submit Form EL102B with either of these payment methods.
- Sending cash. The form says not to send cash.
- Using red ink on the check. Use blue or black ink for the entity's FEIN, type of tax, and tax year being paid.
- Mailing the voucher with other documents. Mail the voucher and payment separately to ensure credit for timely payment.
- Leaving out the notice number for Online Bill Pay. These payments must include a notice number.
Questions people ask
Do I send Form EL102B if I pay by direct debit?
No. Provide your direct debit information when electronically filing the return and complete the authorization area on Form EL101B. Do not submit Form EL102B.
Who should I make my check payable to?
Make it payable to the Comptroller of Maryland. Write the entity's FEIN, type of tax, and tax year being paid on the check in blue or black ink.
What if I received a balance-due notice?
Mail the payment with the voucher in the return envelope provided with the notice.
Can I pay online if I filed a paper return?
Yes. A balance due on a paper or electronic return may be paid at marylandtaxes.gov by selecting Bill Pay. Payments must include a notice number.
Where can I ask questions about EFT?
Contact the Taxpayer Services Division at 1-800-638-2937, or at 410-260-7980 from Central Maryland.