Missed or Late Payments

To notify taxpayers of overdue business taxes, the Comptroller of Maryland sends a Statement of Account to taxpayers who have incurred charges for taxes, interest and penalties. The statement also serves as a notice of failure to file a required return. If the statement indicates a balance due, the balance - including penalties and late charges - is due immediately. You are responsible for responding to the Statement of Account in a timely manner. If you have questions, call the phone number on the statement immediately.

If you know you need to file but did not receive a return from us, file a return in letter form. Make sure you include your account number, the tax type you are reporting and the period for which the report is being filed. Notify our Taxpayer Service Section   about the problem so that we will mail your returns in the future.

If you don't respond to the statement promptly, our Collection Section will contact you by phone to make arrangements for clearing up the tax problem. You will be expected to make a specific commitment to bring your account up-to-date to avoid further enforcement action.

If you are eligible, you can apply for the Comptroller's Offer in Compromise Tax Liability Resolution Program, which may be a solution to your delinquent tax issues.

• Offers in Compromise Program