COM/RAD-036 10-49
FORM
MW 507
Purpose. Complete Form MW507 so that your
employer can withhold the correct Maryland
income tax from your pay. Consider completing
a new Form MW507 each year and when your
personal or nancial situation changes.
Basic Instructions. Enter on line 1 below, the
number of personal exemptions that you will be
claiming on your tax return; however, if you wish to
claim more exemptions, or if your adjusted gross
income will be more than $100,000 if you are
ling single or married ling separately ($150,000,
if you are ling jointly or as head of household),
you must complete the Personal Exemption
Worksheet on page 2. Complete the Personal
Exemption Worksheet on page 2 to further adjust
your Maryland withholding based upon itemized
deductions, and certain other expenses that
exceed your standard deduction and are not being
claimed at another job or by your spouse. However,
you may claim fewer (or zero) exemptions.
Additional withholding per pay period under
agreement with employer. If you are not having
enough tax withheld, you may ask your employer
to withhold more by entering an additional amount
on line 2.
Exemption from withholding. You may be
entitled to claim an exemption from the withholding
of Maryland income tax if:
a. last year you did not owe any Maryland Income
tax and had a right to a full refund of any tax
withheld; AND
b. this year you do not expect to owe any Maryland
income tax and expect to have a right to a full
refund of all income tax withheld.
If you are eligible to claim this exemption, complete
Line 3 and your employer will not withhold
Maryland income tax from your wages.
Students and Seasonal Employees whose
annual income will be below the minimum
ling requirements should claim exemption
from withholding. This provides more income
throughout the year and avoids the necessity of
ling a Maryland income tax return.
Certication of nonresidence in the State of
Maryland. Complete Line 4. This line is to be
completed by residents of the District of Columbia,
Pennsylvania, Virginia or West Virginia who are
employed in Maryland and who do not maintain a
place of abode in Maryland for 183 days or more.
Line 4 is NOT to be used by residents of other
states who are working in Maryland, because such
persons are liable for Maryland income tax and
withholding from their wages is required.
If you are domiciled in the District of Columbia,
Pennsylvania or Virginia and maintain a place
of abode in Maryland for 183 days or more, you
become a statutory resident of Maryland and you
are required to le a resident return with Maryland
reporting your total income. You must apply to your
domicile state for any tax credit to which you may
be entitled under the reciprocal provisions of the
law. If you are domiciled in West Virginia, you are
not required to pay Maryland income tax on wage
or salary income, regardless of the length of time
you may have spent in Maryland.
Under the Service members Civil Relief Act, as
amended by the Military Spouses Residency
Relief Act, you may be exempt from Maryland
income tax on your wages if (i) your spouse is a
member of the armed forces present in Maryland
in compliance with military orders; (ii) you are
present in Maryland solely to be with your spouse;
and (iii) you maintain your domicile in another
state. If you claim exemption under the SCRA
enter your state of domicile (legal residence) on
Line 5; enter “EXEMPT” in the box to the right on
Line 5; and attach a copy of your spousal military
identication card to Form MW507.
Duties and responsibilities of employer. Retain this
certicate with your records. You are required to
submit a copy of this certicate and accompanying
attachments to the Compliance Division,
Compliance Programs Section, 301 West Preston
Street, Baltimore, MD 21201, when received if:
1. you have any reason to believe this certicate is
incorrect;
2. the employee claims more than 10 exemptions;
3. the employee claims an exemption from
withholding because he/she had no tax liability
for the preceding tax year, expects to incur no
tax liability this year and the wages are expected
to exceed $200 a week;
4. the employee claims an exemption from
withholding on the basis of nonresidence; or
5. the employee claims an exemption from
withholding under the Military Spouses
Residency Relief Act.
Upon receipt of any exemption certicate (Form
MW 507), the Compliance Division will make
a determination and notify you if a change is
required.
Once a certicate is revoked by the Comptroller,
the employer must send any new certicate from
the employee to the Comptroller for approval
before implementing the new certicate.
If an employee claims exemption under 3 above,
a new exemption certicate must be led by
February 15th of the following year.
Duties and responsibilities of employee. If,
on any day during the calendar year, the number
of withholding exemptions that the employee
is entitled to claim is less than the number of
exemptions claimed on the withholding exemption
certicate in effect, the employee shall le a
new withholding exemption certicate with the
employer within 10 days after the change occurs.
Employee’s Maryland Withholding Exemption Certicate
Print full name Social Security number
Street Address City, State, ZIp County of residence (or Baltimore City)
Single Married (surviving spouse or unmarried Head of Household) Rate Married, but withhold at Single Rate
1. Total number of exemptions you are claiming not to exceed line f in Personal Exemption Worksheet on page 2 ................................ 1.
2. Additional withholding per pay period under agreement with employer ................................................................................................. 2. $
3. I claim exemption from withholding because I do not expect to owe Maryland tax. See instructions above and check boxes that apply.
a. Last year I did not owe any Maryland Income tax and had a right to a full refund of all Income tax withheld and
b. This year I do not expect to owe any Maryland income tax and expect to have the right to a full refund of all income tax withheld.
(This includes seasonal and student employees whose annual income will be below the minimum ling requirements).
If both a and b apply, enter year applicable _____________ (year effective) Enter “EXEMPT” here ................................................... 3.
4. I claim exemption from withholding because I am domiciled in one of the following states. Check state that applies.
District of Columbia Pennsylvania Virginia West Virginia
I further certify that I do not maintain a place of abode in Maryland as described in the instructions above. Enter “EXEMPT” here ... 4.
5. I certify that I am a legal resident of the state of ____________ and am not subject to Maryland withholding because l meet the
requirements set forth under the Servicemembers Civil Relief Act, as amended by the Military Spouses Residency Relief Act.
Enter “EXEMPT” here ............................................................................................................................................................................. 5.
Under the penalty of perjury, I further certify that I am entitled to the number of withholding allowances claimed on line 1 above, or if claiming exemption from withholding, that I am entitled to claim the
exempt status on line 3, 4 or 5, whichever applies.
Employee’s signature Date
Employer’s Name and address including zip code (For employer use only) Federal employer identication number
FORM
MW 507
