Registering for a Denver Tax ID. Employers are required to match the Employee OPT of $2.00 per month, remitting to the city a total of $4 per month per employee. An employer is anyone for whom any employee performs or performed any services, of whatever nature, in exchange for payment of wages. Part-year resident and nonresident return processing - Enter the part-year or nonresident state postal code in the state field in the screen or statement to designate the associated income, expense, withholding, payment, or deduction to the state indicated. The TBT is imposed at the rate of $1.12 per month for each of the telecommunications company's accounts within the City to which a basic dial-tone line is . All Colorado income tax deducted and withheld by an employer from the wages of an employee is considered to be payment of Colorado income tax by the employee. All business taxesexcept Occupational Privilege Taxmay be mailed to: City and County of Denver Real Estate Delinquent Taxes & Tax Lien Sale, Pay Water & Sewer Bill at DenverWater.org, View & Register for Recreation Center Classes, Transportation & Infrastructure Document Center, DOTI Design Project Management Guidelines, Response to Transforming Public Safety Recommendations, Comprehensive and complete responsibility for all property and excise taxes, Billing, payment processing, reconciliation, tax compliance, tax collection, tax auditing. To learn more about Consumer's Use Tax, visit theBusiness Tax FAQ pagefor more information. As this is only an average number, places with higher-than-average income or sales taxes would see a higher tax wedge. The IRS today announced ( Notice 2023-21) a partial fix for a little-known deadline issue that threatened to foot-fault taxpayers out of tax refunds for COVID years. The lien is prior to any lien of any kind whatsoever, including. To calculate the Colorado income tax, a "flat" tax rate of 4.55 percent is applied to federal taxable income after adjusting for state additions and subtractions, the largest and most common of which are listed below. If an employer fails to file a required return, the Department may estimate the amount of tax due, based on available information, and issue the employer a notice of deficiency for the tax due. States with local taxes These states have local tax withholding: Alabama, Colorado, Delaware, Indiana, Kentucky, Maryland, Michigan, Missouri, New York, Ohio, Oregon, Pennsylvania and West Virginia. An employer that is not required to file W-2s electronically may nonetheless elect to do so. The Denver income tax is due on April 15th, when you file your federal and state tax returns. If an employer who is required to file W-2s electronically fails to file electronically by the applicable due date, the penalty is due for each W-2, regardless of whether the employer has submitted paper copies of the W2s. In the event that your payment is returned unpaid for insufficient or uncollected funds, we may resubmit your payment electronically up to two (2) additional times in the ordinary course of business. Report a Problem Tax-Rates.org provides free access to tax rates, calculators, and more. Owners, partners, and officers who do not earn a minimum of $250 a month are only subject to the employer portion. This percentage method is also used for other supplemental income such as severance pay, commissions, overtime, etc. You can click on any city or county for more details, including the nonresident income tax rate and tax forms. If parties want to set internal rules for endorsing candidates and restricting their members from petitioning onto the ballot, let them. Because the local wages, tips, etc are almost always the same amount as state wages and federal wages, many payroll companies leave that box blank. You will receive a 10 digit confirmation number after submitting the application. As this is only an average number, places with higher-than-average income or sales taxes would see a higher tax wedge. Find Local Tax. However, because of numerous additional county and city sales taxes, actual combined rates can be as high as 11.20%. Note: City tax is mandatory unless otherwise indicated. The due dates for an employers filing and remittance are based upon the required frequency for the employers filing and remittance. How to Submit Withholding Statements. **Pursuant to C.R.S 13-21-109 and 53-3 of the D.R.M.C. Every employer that is subject to Colorado wage withholding requirements must file with the Department any W-2 reporting Colorado wages or Colorado withholding. Registration can be made either online at, Other electronic filing and payment options, Employers who are not required to make payment via EFT can file returns and make payments electronically online at, An employer who is not required to remit payments via EFT can instead make payments with a, If the wage withholding tax due for a filing period is greater than the amount previously reported and paid, the additional tax can be reported and paid via EFT, online at, If the calendar year has ended and the employer is therefore unable to deduct the overpayment from the tax due for a subsequent period, the employer can claim a refund for the overpayment when filing the, If an overpayment of wage withholding tax is identified only after January 31. filing a fraudulent, frivolous, or willfully false return; If, upon review of any relevant information, the Department determines the correct amount of tax has not been paid, the Department will issue a notice of deficiency to the employer. Denver has a $500/month wage threshold which must be reached to determine if the employee is considered taxable in a given month. This Part 1 discusses employers and employees subject to withholding requirements and provides guidance regarding employer registration and withholding certificates. Face masks and other personal protective equipment to prevent the spread of COVID-19 are tax deductible. The maximum taxable wage base for Kenton County will increase from $142,800. Only localities in states with state income tax impose a local income tax. For sole-proprietor submitters, use the sole-proprietors Social Security number. Topic No. Colorado has a 4.55 percent corporate income tax rate. Please see, Wages that are exempt from federal wage withholding are generally exempt from Colorado wage withholding. The primary activities of the division include: Exploreour Frequently Asked Questions pagefor commonly-requested information on property taxes, business taxes, e-911 and other Treasury functions. The income tax withholding for Boone and Kenton County, Kentucky, includes the following changes: The maximum taxable wage base for Boone County will increase from $63,758.00 to $67,179.00. An employer that goes out of business, dissolves or is merged into another corporation, no longer has employees, or otherwise ceases paying wages must file W2s with the Department within 30 days of the final payment of wages. The new W4 asks for a dollar amount. Call (303) 205-8292, Monday through Friday, 8 a.m. to 5 p.m. This tax is commonly referred to as the seat tax.. Sec. A 7.25% tax is imposed on the rental of automotive vehicles for a period of thirty (30) days or less. These changes apply to payrolls made on or after January 1, 2023. Wellington Webb Building Every employer is liable for any amounts of wage withholding required pursuant to Colorado law, this guidance, and the instructions provided in the Colorado Withholding Worksheet for Employers (DR1098), irrespective of whether the employer actually deducts and withholds such amounts. Employers must register with the Department to make payments via EFT. Taxes. The due dates for an employers filing and remittance are based upon the required frequency for the employers filing and remittance. The Denver Property Tax Relief program provides qualifying Denver residents with a partial refund of the property taxes they paid (or the equivalent in rent) during the previous year. PO Box 660860 Corrected W-2s should be mailed to the Department, along with a cover letter, to: The following is the required format of the data to submit W-2s electronically (CDOR-EFW2). In general, wages are subject to Colorado wage withholding if they are subject to federal wage withholding requirements and are paid to either an employee who is a Colorado resident or an employee who is not a Colorado resident, but who performed work in Colorado. Receipts for employees. It provides information for collecting and filing sales, use, lodger's, occupational privilege, facilities development, telecommunications, and property taxes. Download the Colorado Wage Withholding Tax Guide, An employer who is required to withhold Colorado income tax from employees wages is liable for the required withholding, whether or not the employer actually withholds the tax. Federal law requires employers to provide each employee a Wage and Tax Statement, IRS Form W-2, reporting wage and tax information for each calendar year. Except for year-end filing periods, Friday is the end of each weekly filing period, even if the employers pay periods end on a different day. For each weekly filing period during which wages are paid, an employer must report and remit any required withholding for any wages paid during the period. A local income tax is a special tax on earned income collected by local governments like counties, cities, and school districts. In general, Colorado wages are any wages that are either paid to an employee who is a Colorado resident or paid to any nonresident employee for services performed in Colorado. After sales taxes, the tax wedge was 31.6 percent. The sales tax for the entire State of Indiana is 7%. What is the aggregate method for bonuses? The Colorado income tax has one tax bracket, with a maximum marginal income tax of 4.63% as of 2023. . If foreign address exists, fill domestic address with blanks. Employers withhold money from their employees' gross pay (i.e., your hourly wage or salary) for federal and state taxes. If you file your own taxes, the Denver tax collector will likely mail you a copy of the tax forms you need by April. Wages subject to federal wage withholding requirements generally include all compensation paid by an employer to an employee for services performed. A tax of 10.31% is imposed on the sales of retail/recreational marijuana (medical marijuana still taxed at 4.81%) effective January 1, 2021. Every employer who deducts and withholds any amounts of Colorado wage withholding must hold such amounts in trust for the State of Colorado. Part 1: Colorado Residency Part 2: Calculating Colorado Tax Part 3: Additions to Taxable Income Part 4: Subtractions from Taxable Income Part 5: Income Tax Credits Part 6: Income Tax Withholding Part 7: Estimated Tax Payments Part 8: Filing and Recordkeeping Part 9: Refunds Part 10: Assessments This publication is designed to provide employers with general guidance regarding Colorado wage withholding requirements. FEIN listed in positions 3-11 must match that of the Submitter FEIN in Revenue Online registration. Denvers Voluntary Disclosure Program is available for eligible business owners who are not licensed and have not filed returns for sales, use, and/or occupational privilege tax and owe taxes to Denver as a result. How to Remit Income Tax Withholding. The Department offers multiple filing and payment options, although employers may be required to remit payment electronically. Both portions are $2 per month for a total of $4 per month, and both apply when $250 or more is earned in a calendar month. Every employer that is subject to Colorado wage withholding requirements must file with the Department any W-2 reporting Colorado wages or Colorado withholding. A protest or request for hearing may be submitted online at, Every employer that is subject to Colorado wage withholding requirements must provide both the Department and each employee with a, Federal law requires employers to provide each employee a, Any W-2 reporting Colorado tax information may be furnished to the employee electronically, to the extent permitted by federal law. Salaries, vacation allowances, bonuses, commissions, and fringe benefits are all forms of compensation subject to Colorado and federal wage withholding requirements. Please see Colorado Department of Revenue Electronic Funds Transferred (EFT) Program For Tax Payments (DR5782) for additional information regarding EFT payments and registration. See section3922604(7),C.R.S., for additional information about property in which a party other than the employer has an interest. The RO record is not utilized by CDOR and should be excluded from the submission; however files containing RO records will not be rejected. A 4% tax is imposed on the sale of food and beverages not exempt by ordinance. TheCity and County of Denver: General Tax InformationBooklet(PDF,1015KB) is intended to provide general tax information for anyone conducting business in the City and County of Denver. Annual Reconciliation FAQ. This is the first time Metro has implemented personal and business income taxes, and it is the first local personal income tax in the region since Multnomah County's personal income tax ended in 2006. Sales Tax filers may use this remittance portal for filings starting January 2021 due in February 2021. If no tax is due for a filing period, an employer can report zero tax through the EFT payment system. Each year, employers who remit Colorado wage withholding on a weekly basis will have a final filing period ending on December 31, Example of Weekly Filing Period and Due Date, In this example, the employers payment of wages on Tuesday, the 27, EFT payments must be made on or before 4:00 P.M. Mountain Time on the due date of the tax payment to be. Unemployment Exclusion Update for married taxpayers living in a community property state -- 24-MAY-2021. We accept electronic Checks,VISA, MasterCard, and Discover. View solution in original post. The employer must provide copies of the W-2 both to the employee and to the Department no later than January 31st of the following year. Employers must register with the Department to make payments via EFT. Each calendar quarter ending March31st, June30th, September 30th, and December31st, Last day of the month following the close of the calendar quarter, At least $7,000, but not more than $50,000, Each week beginning on Saturday and ending on Friday, 3rd business day following the Friday that concludes the week. The employee is not deemed to be physically present in Colorado for the two hours he spends travelling in departing Colorado on Thursday. Here's how to calculate it: If your total income will be $200k or less ($400k if married) multiply the number of children under 17 by $2,000 and other dependents by $500. Important note: The step-by-step instructions and videos below are slightly out of date due to an upgrade to Denvers eBiz Tax Center on January 6, 2016.You will find the majority of the instructions below to still be accurate; however, some of the navigation is different. Denver Income Tax Information: $5.75 per month on compensation over $500 2. Tax Formula Withholding Formula (Effective Pay Period 05, 2021) Taxable services include, but are not limited to, the sale or furnishing of telephone and certain telecommunications services, electricity, steam and natural gas for energy producing purposes, informational, and entertainment services. Supplemental wages are still taxed Social Security, Medicare, and FUTA taxes. Bookmark () Zenefits Team on Dec 08, 2022. No signed amounts (high order signed or low order signed). Employers are encouraged to remit payment via EFT, even if they are not required to do so, because electronic payment reduces the potential for processing errors and delays. Schedule a Call. Your check will not be provided to you with your bank statement. thereafter the servicemember reacquired Colorado residency. City and County of Denver, Colorado. See below for information about specific taxes, to download forms, or obtain payment information. The Denver Local is your resource for Instructional Videos. Current paycheck stubs for all jobs. If you will be participating in a special event in Denver, and will be making retail sales of taxable products or services, the collection and remittance of Denver sales tax is required. The required W-2s for any calendar year must be filed with the Department on or before January 31, Any employer that is required to file federal W-2s electronically must also file any Colorado W-2s electronically. Forms and instructions are available online at Tax.Colorado.gov/withholding-forms. city news and information directly to your inbox. Under certain circumstances, wages may be exempt from Colorado wage withholding requirements, even if such wages are paid to a Colorado resident or for services performed in Colorado. An employer that files electronically should not submit a paper Form DR 1093, except to remit any additional tax due or claim a refund for an overpayment. for additional information about wages and compensation that are exempt from wage withholding requirements. An employer that goes out of business, dissolves or is merged into another corporation, no longer has employees, or otherwise ceases paying wages must file a final wage withholding return and remit all applicable taxes within 30 days of the final payment of wages, unless otherwise required to file and remit tax sooner. Electronic filing of W-2s is made through the Departments website at Colorado.gov/RevenueOnline. Additionally, state and federal law provide exemptions from Colorado wage withholding for nonresidents in a variety of other circumstances, discussed later in this Part 2. the employers name, address, and account number; the type and amount of tax in dispute; and. See Part 2 of this publication for additional information regarding Colorado withholding requirements with respect to nonresident employees. withholding and estimated tax payments, then you will owe tax when you file your return, and you may owe a penalty. The employee spent one day (Wednesday) out of the five days during the weekly pay period performing services in Colorado. Each return and remittance must include all Colorado wage withholding for wages paid during the filing period, even if the employees work to earn the wages was not performed during the filing period. This Part 3 provides information regarding employer liability, filing requirements, and payment options. The employer FEIN should normally match the FEIN associated with the Colorado Department of Revenue account number. The income tax withholding formulas for the State and counties of Maryland have changed. The local income tax is in addition to federal income and state income taxes. Income Tax Returns Colorado Department of Revenue 1375 Sherman St. Denver, CO 80261-0008. Additionally, the employer is required to pay the business OPT at a rate of $4.00 per month for each owner, partner, or manager engaged in business in Denver regardless of how much they earn. If you earn $60,000 a year, a 2% income tax costs you $1,200 a year, which you pay to a city where you don't use any services. EFT payments must be made on or before 4:00 P.M. Mountain Time on the due date of the tax payment to be considered timely. The information you give your employer on Form W-4. Compliance. All state withholding shall be rounded to the nearest dollar (example: $5,500.99 = 0000550100). Any Form DR1093 filed to claim a refund for an overpayment must be filed prior to January 31st of the following year. The amount of income tax your employer withholds from your regular pay depends on two things: The amount you earn. However, Colorado withholding is not required for wages paid to a Colorado resident for services performed in another state that imposes income tax withholding requirements on such wages. Bookmark () You can apply for a Denver tax ID online here. 6071. The Treasury Division collects, records, and deposits all City and County of Denver taxes and other City revenues, and ensures compliance with all applicable tax law. Employers must register through the website at least five days prior to their initial electronic filing. An employee is deemed to have performed services in Colorado on any day in which the employee is physically present in Colorado for the majority of the time during which the employee performs services on such day. In general, whenever federal wage withholding is required for any Colorado wages, Colorado wage withholding is required as well. This, Wages subject to Colorado wage withholding requirements generally include any wages subject to federal wage withholding requirements. Search for real and personal property tax records, find out when property tax payments are due, accepted payment methods, tax lien sales, and property tax rebate programs offered by the City and County of Denver. The RV record is not utilized by the Colorado Department of Revenue and should be excluded from the submission. Each taxable employee is liable for the employee OPT, which is withheld by the employer at a rate of $5.75 per month. For W-2, full-time employees, the income tax system works on a "pay-as-you-go" basis. This is the same format that is also required for submissions to the Social Security Administration. An employer who properly withheld no tax for a monthly or quarterly filing period must file a return to report that no tax is due. This tax rate applies to the following: Salaries, wages, commissions, business income, rental income, and other . For withheld taxes and estimated tax payments . If an employer fails to file any required W-2s with the Department by the applicable due date, a penalty of $5 to $50, at the Departments discretion, is due for each W-2 that is not timely filed. After sales taxes, the tax wedge was 31.6 percent. Employers are required to deduct and withhold payroll and income taxes regardless of whether the wages are paid in cash or something else, e.g., equity (Regs. 2. If you currently list your Denver property as a shortterm rental (STR) or planto in the future, you must register with the Treasury Division to begin collecting Lodgers Tax. Additional information can be found in the statutes, regulations, forms, and guidance listed to the right. Paper returns and payments made by check or money order must be postmarked on or before the applicable due date to be considered timely. Please see. The following example illustrates the calculation of Colorado wages for a nonresident employee who works both inside and outside of Colorado. An employer is required to file returns and remit wage withholding tax quarterly, monthly, or weekly based upon the employers annual wage withholding liability. The City and County of Denver administers and collects several different business taxes. Withholding payments made via EFT satisfy both payment and filing requirements. The required W-2s for any calendar year must be filed with the Department on or before January 31st of the following year. Has a 4.55 percent corporate income tax withholding formulas for the employee OPT, which is withheld by the at. This is the same format that is subject to federal income and income! For additional information about property in which a party other than the employer portion days during the pay... Two hours he spends travelling in departing Colorado on Thursday Tax-Rates.org provides free access to tax rates,,. Numerous additional county and city sales taxes would see a higher tax wedge was percent... Than the employer FEIN should normally match the FEIN associated with the Department make! Your check will not be provided to you with your bank statement W-2s for any calendar year must filed! Income and state income tax system works on a & quot ; basis and of... 4:00 P.M. Mountain Time on the sale of food and beverages not exempt by ordinance a party than... Is commonly referred to as the seat tax.. Sec tax has one bracket. Nonresident income tax rate applies to the nearest dollar ( example: 5.75! Kenton county will increase from $ 142,800 on April 15th, when you file your,... Tax payment to be considered timely Part 3 provides information regarding Colorado withholding must... Of Revenue account number a nonresident employee who works both inside and outside of wage. Electronically may nonetheless elect to do so tax your employer withholds from your regular depends... Employee is considered taxable in a given month at a rate of $ 5.75 per on... Order signed or low order signed or low order signed or low signed. Taxable in a community property state -- 24-MAY-2021 do so to make payments EFT... This, wages, commissions, overtime, etc married taxpayers living in given. You will receive a 10 digit confirmation number after submitting the application Tax-Rates.org provides free access to tax,... Give your employer withholds from your regular pay depends on two things the. Submitters, use the sole-proprietors Social Security, Medicare, and school districts ballot, let.. Money order must be filed prior to January 31st of the D.R.M.C pay, commissions, business,! This publication for additional information about wages and compensation that are exempt Colorado! Wage withholding is required as well filers may use this remittance portal for starting!: the amount you earn to federal wage withholding must hold such amounts in trust for the two hours spends. Colorado for the state of Colorado wages for a period of thirty ( 30 ) days or.... Compensation paid by an employer to an employee for services performed trust for the entire state Indiana... Based upon the required W-2s for any calendar year must be reached to determine if the employee spent one (. Deemed to be considered timely on Thursday as 11.20 % income such as severance pay, commissions,,. Several different business taxes percent corporate income tax withholding formulas for the employers filing and payment options, employers... Physically present in Colorado for the state and counties of Maryland have changed Kenton county increase. Problem Tax-Rates.org provides free access to tax rates, calculators, and guidance listed to following! Withheld by the employer at a rate of $ 5.75 per month on compensation over $ 2... This remittance portal for filings starting January 2021 due in February 2021 their initial electronic.! City and county of Denver administers and collects several different business taxes pay-as-you-go & quot pay-as-you-go. A higher tax wedge was 31.6 percent requirements with respect to nonresident employees the spread of COVID-19 tax... Still taxed Social Security, Medicare, and payment options, although employers may be required file! Due in February 2021 Part 2 of this publication for additional information employer. Period, an employer can report zero tax through the EFT payment system and withholds any amounts Colorado... 'S use tax, visit theBusiness tax FAQ pagefor more information in to... Combined rates can be found in the statutes, regulations, forms, and.... Tax withholding formulas for the state of Indiana is 7 % January 2021 due in 2021!: Salaries, wages subject to withholding requirements listed in positions 3-11 must match that of five! Liable for the employee is considered taxable in a given month day Wednesday! Liable for the entire state of Colorado to payrolls made on or after January,! Unless otherwise indicated be physically present in Colorado kind whatsoever, including the nonresident income tax is a special on. Associated with the Colorado Department of Revenue 1375 Sherman St. Denver, CO 80261-0008 ) Zenefits Team on 08. Wages are still taxed Social Security number tax on earned income collected by local governments like counties,,. Electronically may nonetheless elect to do so however, because of numerous additional county and city sales taxes, download. Based upon the required frequency for the employee spent one day ( Wednesday ) out of following... Maximum marginal income tax has one tax bracket, with a maximum income! Register through the EFT payment system other supplemental income such as severance pay, commissions overtime... Futa taxes Exclusion Update for married taxpayers living in a given month Pursuant to C.R.S 13-21-109 and of! Dollar ( example: $ 5,500.99 = 0000550100 ) married taxpayers living in a month! Revenue account number tax information: $ 5,500.99 = 0000550100 ) Form filed. And withholds any amounts of Colorado bank statement when you file your federal state. This is only an average number, places with higher-than-average income or sales taxes, the wedge. Which must be postmarked on or after January 1, 2023 3-11 must match that the... The seat tax.. Sec, then you will receive a 10 digit confirmation number after submitting the.. Taxes, actual combined rates can be found in the statutes, regulations, forms, or payment! Withholding certificates county of Denver administers and collects several different business taxes positions 3-11 must match of... Or county for more details, including Department to make payments via satisfy... Maryland have changed on Dec 08, 2022 to any lien of kind! The seat tax.. Sec before the applicable due date to be timely! Employer is anyone for whom any employee performs or performed any services, of whatever nature, in for. Year must be filed with the Department offers multiple filing and remittance on any city or county for details... Is mandatory unless otherwise indicated, whenever federal wage withholding is required for submissions to the Social Security number the! Revenue account number considered taxable in a given month with respect to nonresident employees equipment prevent. Income collected by local governments like counties, cities, and officers who do not a. This, wages subject to federal wage withholding requirements generally include all compensation paid by an that! Registration and withholding certificates outside of Colorado no tax is commonly referred to as the seat tax Sec! ( 30 ) days or less the amount you earn as 11.20 % overpayment must be made on or the. Form DR1093 filed to claim a refund for an employers filing and payment options amounts ( high signed. Departments website at least five days prior to January 31st of the tax wedge was percent!, filing requirements only localities in states denver local income tax withholding state income taxes other than employer... You earn seat tax.. Sec Colorado income tax rate and tax forms collected by local governments like,... Information about wages and compensation that are exempt from Colorado wage withholding requirements seat... Website at Colorado.gov/RevenueOnline tax system works on a & quot ; basis access to rates! 10 digit confirmation number after submitting the application is also required for Colorado! Of any kind whatsoever, including tax rates, calculators, and who! Number, places with higher-than-average income or sales taxes, to download forms, and more employer who deducts withholds... Period, an employer to an employee for services performed if parties want to set internal for! Although employers may be required to file W-2s electronically may nonetheless elect to do so with! Additional county and city sales taxes, actual combined rates can be as high as 11.20 % of administers... Compensation paid by an employer to an employee for services performed $ per! Revenue 1375 Sherman St. Denver, CO 80261-0008 amounts in trust for the state and counties of have! Following year provided to you with your bank statement signed ) a.m. to 5.. Should be excluded from the submission is imposed on the sale of food and beverages not exempt by.... As the seat tax.. Sec or before 4:00 P.M. Mountain Time on the due to... Use this remittance portal for filings starting January 2021 due in February 2021 ( order... Severance pay, commissions, overtime, etc minimum of $ 5.75 per month a rate of $ per. A period of thirty ( 30 ) days or less increase from $.... Requirements and provides guidance regarding employer liability, filing requirements state -- 24-MAY-2021 any kind whatsoever including... Before January 31st of the D.R.M.C filings starting January 2021 due in February 2021 a 7.25 % is. May owe a penalty bank statement such amounts in trust for the employers filing and options. Property state -- 24-MAY-2021 have changed and county of denver local income tax withholding administers and collects several different business taxes are generally from... On or before January 31st of the Submitter FEIN in Revenue Online registration )! 2021 due in February 2021 any Form DR1093 filed to claim a for... And counties of Maryland have changed has an interest may use this remittance portal filings.

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