Probably best to start at the site I've provided, looking for the instructions and specifics for the types of reporting your doing. There are many types of 1099s. And of course, there are several forms you the employer need to provide with most any of these, especially if they are for some sort of payroll...reconciling all values for the year and reporting them in total as well. Almost always, the transmittal MUST be by electronic/magnetic media, unless you are a very, very small company. http://business.marylandtaxes.com/taxforms/default.asp
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