How to Fill Out and Submit Maryland Form 548P: Agent Authority and Filing

Maryland Form 548P is the Reporting Agent Authorization that lets a business appoint a payroll service, accountant, or other third party to sign, file, and make deposits for employer withholding and sales and use tax returns with the Comptroller of Maryland. It is not a general power of attorney. If you need a representative to handle audits, settlements, or income tax disputes, use Form 548 instead. Form 548P covers withholding and sales tax filings only, and it must be submitted with government-issued identification for the taxpayer.¹

Part I: Taxpayer Information

Part I identifies the business granting the authorization. Enter your legal name exactly as it appears in your records with the Comptroller, including any spaces, ampersands, or hyphens. If you operate under a trade name, put that on the DBA line. Use the street address currently on file with the Comptroller. A mismatch here is one of the fastest ways to get the form kicked back.¹

The form asks for three identification numbers: your Social Security Number, Federal Employer Identification Number (FEIN), and Maryland Central Registration Number. Sole proprietors without an FEIN can use their SSN alone. Most businesses filing withholding or sales tax returns will have both an FEIN and a Central Registration Number from when they registered with the Comptroller. Add a contact name, email, and phone number so the Revenue Administration Division can reach you if something needs clarification.

Part II: Reporting Agent Information

p>Part II identifies the person or firm you are authorizing. Enter the reporting agent’s legal name, any DBA name, street address, and contact information including email, phone, and fax number. The form also asks for the agent’s Preparer Tax Identification Number (PTIN) and Taxpayer Identification Number.¹

VITA, AARP, and TCE volunteers can be designated as reporting agents without a PTIN if they clearly indicate their volunteer organization on the form.²

Part III: Tax Forms and Start Date

Part III is where you define exactly what the agent can file. Check the forms that apply to your situation:

MW506, MW506M, MW506A, and MW506AM — employer withholding returns and amended forms
MW508, MW508A, and MW508CR — annual employer withholding reconciliation returns
SUT 202 — sales and use tax return

Next to each checked form, enter the starting date of the period when the authorization begins. The authorization then remains in effect for all subsequent periods until you or the agent notifies the Comptroller that it is terminated.¹ You do not list individual tax years the way you would on Form 548; the authorization rolls forward automatically.

What the Agent Can and Cannot Do

Once the authorization is on file, the reporting agent can sign and file the designated withholding and sales tax returns, make tax deposits electronically or on paper, discuss account information with the Comptroller’s office, and receive copies of notices, correspondence, transcripts, and deposit frequency data. The agent may sign Form 129 on your behalf, but only when it is submitted together with a completed Form 548P.¹

The form draws firm boundaries. Your reporting agent is not authorized to handle:

Final return forms (MW506FR or SUT 202FR)
Sales tax refund forms (Form 205 or 212)
Bulk Sales Tax Form 118C
Nonresident withholding forms
Maryland unemployment tax forms

The agent also cannot discuss W-2 information except as it relates to figures on Forms MW508 or MW508A.¹ For broader representation, such as an income tax audit or a settlement negotiation, file Form 548 instead.

If your business is already required to file returns or make deposits electronically, that requirement carries over to the agent. The agent cannot switch to paper just because they are filing on your behalf. If you are not required to file electronically, the agent can choose either method.¹

Signing Form 548P authorizes the Comptroller to share otherwise confidential tax information with the agent as needed to discuss filing details, account information, deposits, and related penalties. The disclosure is limited to the withholding and sales tax matters covered by the form and does not extend to income tax records or unrelated filings.¹

Signing the Form and the ID Requirement

The taxpayer or a responsible officer must sign Part I. Print the signer’s name, title, date, and telephone number in the designated spaces. The form is not valid without all four. For a corporation, the signer should be an officer with authority to bind the company. For a sole proprietorship, the owner signs.

You must submit government-issued identification for the taxpayer along with the completed form. The form states the requirement but does not specify which types of ID are accepted; a driver’s license or state-issued ID card is the safest choice.¹ Submitting without the ID is a common cause of processing delays.

Where to Send Form 548P

Deliver the completed form to the Comptroller’s Revenue Administration Division by mail, fax, or email:²

Mail: Comptroller of Maryland, Revenue Administration Division, P.O. Box 1829, Attn: POA, Annapolis, Maryland 21404-1829
Fax: 410-260-6213
Email: RADPOA@marylandtaxes.gov (scan and attach the completed form and ID)

Fax and email tend to reach the division faster than mail. Whichever method you use, keep a copy of the signed form along with proof of delivery, whether that is a fax confirmation, an email sent receipt, or a certified mail tracking number. The Comptroller does not issue submission receipts, so your own delivery confirmation is the only evidence of when the form was filed.

How Long the Authorization Lasts and How to Change It

A Form 548P authorization stays in effect indefinitely, rolling forward through each filing period, until you or the agent notifies the Comptroller in writing that it is terminated. Filing a new Form 548P for the same tax forms and periods automatically revokes any earlier Reporting Agent Authorization on file. You do not need a separate revocation letter for that scenario. Filing a new 548P does not affect any Form 548 Power of Attorney on record; the two authorizations operate independently.¹

If you switch payroll providers or change accountants, file a new Form 548P naming the new agent for the same tax forms and periods. The new one replaces the old in the Comptroller’s system. To end the authorization without naming a replacement, send a written revocation notice to the Revenue Administration Division at the same address, fax number, or email address used for filing.

1
Comptroller of Maryland. Maryland Form 548P – Reporting Agent Authorization
2
Comptroller of Maryland. Tax Guidance – Power of Attorney