Maryland Comptroller Issues Employer Withholding Tax Alert Regarding Earned Income Tax Credit Eligibility Notification Requirements

The Maryland Comptroller Oct. 1 issued an employer withholding tax alert regarding the requirement to notify employees of potential earned income tax credit eligibility for individual income tax purposes. The comptroller provides that: 1) employers must provide, on or before Dec. 31, electronic or written notice to employees who may be eligible for the federal and state Earned Income Tax Credit; 2) employees may be entitled to claim the credit if their federal adjusted gross income and earned income are less than the specified levels; 3) employees who meet the income eligibility and all other federal requirements may be eligible ...