EL102B: Maryland Income Tax payment voucher for business and fiduciary electronic filers (2025)
Maryland · Comptroller of Maryland · Used for tax years 2025
Maryland Form EL102B is a 2025 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
Use 2025 Form EL102B to pay a balance due on an electronically filed business or fiduciary income tax return if the entity chooses to pay by check or money order rather than electronically.
The voucher has account-type boxes for C corporations, S corporations, fiduciaries, and other entities.
If the entity received a notice showing the balance due, mail the payment with the voucher in the return envelope. Otherwise, use Form EL102B.
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 voucher and payment, have:
- The name of the corporation, pass-through entity, estate, or trust.
- The entity’s Federal Employer Identification Number (FEIN) and mailing address.
- The fiduciary’s name and title, if completing those fields.
- The account type and payment amount.
- A check or money order payable to the Comptroller of Maryland.
If the entity received a balance-due notice, use the voucher and return envelope provided with it.
How to file
Pay by check or money order
- Enter the entity’s name, FEIN, and address on Form EL102B. Check the account-type box and enter the amount paid.
- 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 line on the form and mail the completed voucher with your payment. Do not include other documents.
Mail 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 instead.
Electronic payment options
- Direct debit: For an electronically filed Form 500, 510, 511, or 504, provide the direct debit payment information when filing the return and complete the authorization area on Form EL101B. Do not submit Form EL102B.
- EFT: A balance due on an electronically filed Form 500 may be paid using ACH Credit or ACH Debit. Register by completing Form EFT, Authorization Agreement for Electronic Funds Transfer, available at marylandcomptroller.gov. Do not submit Form EL102B.
- Online Bill Pay: A balance due on a paper or electronic return may be paid at marylandcomptroller.gov. The amount you designate will be debited from your bank or financial institution on the date you choose. Payments must include the notice number.
Common mistakes
- Sending the voucher when paying by direct debit or EFT. Do not submit Form EL102B with either option.
- 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.
- Mailing other documents with the voucher. Mail Form EL102B and payment separately from other documents to ensure credit for timely payment.
- Leaving out the notice number for Online Bill Pay. These payments must include the notice number.
Questions people ask
Do I send Form EL102B if I pay by direct debit?
No. Provide the direct debit payment information when electronically filing the return and complete the authorization area on Form EL101B.
Who should I make my check or money order 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 notice showing a balance due?
Mail the payment with the voucher in the return envelope.
Can I pay online if I filed a paper return?
Yes. The form allows Online Bill Pay at marylandcomptroller.gov for a balance due on a paper or electronic return. Payments must include the notice number.
Where can I ask questions about EFT?
Contact the Taxpayer Services Division at 1-800-638-2937, or 410-260-7980 from Central Maryland.