Maryland Form 106 is the one-page Stop Payment Request you send to the Comptroller of Maryland when a state income tax refund check was lost, stolen, destroyed, stale-dated, or simply never arrived. The Revenue Administration Division uses it to void the original check and mail a replacement to the current address you list on the form.
When to Use Form 106
The form applies to Maryland income tax refund checks only, not vendor payments, payroll, or other state disbursements. File it if:
- The check never showed up, or you misplaced it after it did.
- Someone took the check before you could deposit it.
- The check was damaged by water, shredded by accident, or otherwise rendered unusable.
- The check is stale-dated. Banks generally reject state warrants more than six months old, and a fresh check has to be issued against the same refund.
What You’ll Need Before You Start
The form has only a handful of fields, and every one matters. Have the following ready:
- The tax year the refund covers.
- The date printed on the original refund check. If you no longer have it, look it up on the refund status tool at interactive.marylandtaxes.gov or on correspondence the Comptroller sent you.
- The exact refund amount, in dollars and cents. Being off by a penny can slow things down; pull the figure from your filed return or the online status tool rather than estimating.
- Your Social Security Number for the primary taxpayer field, plus your spouse’s SSN if the refund came from a joint return.
- A copy of your state-issued photo ID if you e-filed. The Comptroller uses it to verify identity because there’s no wet signature from a paper return on file.
The form does not ask for an EIN, a check number, or a reason code.
Filling Out the Form
You can download the PDF from the Comptroller’s website under either the individual or business tax form pages. Type into it before printing, or print it blank and complete it by hand.
Enter the tax year at the top, then the date of the original refund check and the exact dollar amount. Print your full name and SSN in the primary taxpayer fields. If the refund came from a jointly filed return, add the secondary taxpayer’s name and SSN in the next set of fields.
Enter your current mailing address, including the ZIP+4 if you know it. This is where the replacement check will be sent, and the Comptroller will not redirect it once it’s in the mail. Include a daytime phone number so the office can reach you if something doesn’t match their records.
Sign and date the form. On joint returns, both taxpayers listed on the original return must sign; the Comptroller matches signatures against their master files, and a missing signature will hold the request up. E-filers should attach a photocopy of a driver’s license or state ID.
Where to Send It
Three options, all going to the Revenue Administration Division:
- Email the signed form as a scan or photo to RADREFUND@marylandtaxes.gov. This is the fastest route.
- Fax it to 410-260-7890.
- Mail it to Comptroller of Maryland, Revenue Administration Division, Attn: Refund Unit, P.O. Box 1829, Annapolis, MD 21404-1829.
After You Submit
Staff verify that the original check was never cashed. If it’s confirmed outstanding, the Comptroller voids the old warrant and authorizes a replacement to the address you gave on the form.
No official processing timeline is published. Allow several weeks, and longer during peak tax season from roughly February through May, when the Refund Unit handles the highest volume of correspondence. To check status, call 410-260-7701 from Central Maryland or 1-800-218-8160 from elsewhere in the state.
Joint Returns Need Both Signatures
This is the single most common reason Form 106 gets kicked back. Both taxpayers on a jointly filed return must sign, and if you e-filed jointly, both should attach copies of their state ID. One spouse cannot submit the form alone on behalf of both.
If the other taxpayer is unavailable because of separation, deployment, or another circumstance, call the Comptroller’s taxpayer service line to ask about alternative verification before submitting an incomplete form.
If Someone Else Already Cashed the Check
Form 106 covers checks that were never deposited. If the check has already cleared, a simple reissue isn’t possible, and the verification step will flag it. File a police report in the jurisdiction where the theft occurred; Maryland law lets you file where you live or where the crime took place, and police must take the report and give you a copy. Then call the Comptroller to explain the situation. The office may require additional documentation, such as a sworn affidavit, before releasing replacement funds. The investigation takes longer than a standard stop payment because the state has to confirm the endorsement was forged or unauthorized before paying twice against the same refund.
If Years Have Passed
Uncashed checks and other dormant financial assets are periodically transferred to Maryland’s unclaimed property program, run by the Comptroller’s Unclaimed Property Division. If enough time has gone by, the funds may no longer sit in the Comptroller’s active accounts, and Form 106 won’t reach them.
Search for your name at claimitmd.gov. If your refund appears, file a claim through the site. The Unclaimed Property Division generally processes claims within 60 to 90 business days, and the site has a claim status tool if you want to track your submission by claim ID. Filing Form 106 before a refund reaches unclaimed property status is the simpler path; once the funds transfer, you’re dealing with a different office and a longer process.