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MARYLAND
FORM
MW507
Purpose. Complete Form MW507 so that your employer can withhold the correct their wages is required.
Maryland income tax from your pay. Consider completing a new Form MW507 If you are domiciled in the District of Columbia, Pennsylvania or Virginia and main-
each year and when your personal or financial situation changes. tain a place of abode in Maryland for 183 days or more, you become a statutory
Basic Instructions. Enter on line 1 below, the number of personal exemptions resident of Maryland and you are required to file a resident return with Maryland
you will claim on your tax return. However, if you wish to claim more exemptions, reporting your total income. You must apply to your domicile state for any tax
or if your adjusted gross income will be more than $100,000 if you are filing credit to which you may be entitled under the reciprocal provisions of the law. If
single or married filing separately ($150,000, if you are filing jointly or as head you are domiciled in West Virginia, you are not required to pay Maryland income
of household), you must complete the Personal Exemption Worksheet on page tax on wage or salary income, regardless of the length of time you may have
2. Complete the Personal Exemption Worksheet on page 2 to further adjust your spent in Maryland.
Maryland withholding based on itemized deductions, and certain other expenses Under the Servicemembers Civil Relief Act, as amended by the Military Spouses
that exceed your standard deduction and are not being claimed at another job or Residency Relief Act, you may be exempt from Maryland income tax on your
by your spouse. However, you may claim fewer (or zero) exemptions. wages if (i) your spouse is a member of the armed forces present in Maryland in
Additional withholding per pay period under agreement with employer. If compliance with military orders; (ii) you are present in Maryland solely to be with
you are not having enough tax withheld, you may ask your employer to withhold your spouse; and (iii) you maintain your domicile in another state. If you claim
more by entering an additional amount on line 2. exemption under the SCRA enter your state of domicile (legal residence) on Line
Exemption from withholding. You may be entitled to claim an exemption from 8; enter “EXEMPT” in the box to the right on Line 8; and attach a copy of your
the withholding of Maryland income tax if: spousal military identification card to Form MW507. In addition, you must also
a. Last year you did not owe any Maryland Income tax and had a right to a full complete and attach Form MW507M.
refund of any tax withheld; AND, Duties and responsibilities of employer. Retain this certificate with your re-
b. This year you do not expect to owe any Maryland income tax and expect to have cords. You are required to submit a copy of this certificate and accompanying
a right to a full refund of all income tax withheld. attachments to the Compliance Division, Compliance Programs Section, 301 West
If you are eligible to claim this exemption, complete Line 3 and your employer will Preston Street, Baltimore, MD 21201, when received if:
not withhold Maryland income tax from your wages. 1. You have any reason to believe this certificate is incorrect;
Students and Seasonal Employees whose annual income will be below the mini- 2. The employee claims more than 10 exemptions;
mum filing requirements should claim exemption from withholding. This provides 3. The employee claims an exemption from withholding because he/she had no
more income throughout the year and avoids the necessity of filing a Maryland tax liability for the preceding tax year, expects to incur no tax liability this year
income tax return. and the wages are expected to exceed $200 a week;
Certification of nonresidence in the State of Maryland. Complete Line 4. This 4. The employee claims an exemption from withholding on the basis of nonresi-
line is to be completed by residents of the District of Columbia, Virginia or West dence; or
Virginia who are employed in Maryland and who do not maintain a place of abode 5. The employee claims an exemption from withholding under the Military Spous-
in Maryland for 183 days or more. es Residency Relief Act.
Residents of Pennsylvania who are employed in Maryland and who do not maintain Upon receipt of any exemption certificate (Form MW507), the Compliance Division
a place of abode in Maryland for 183 days or more, should complete line 5 to ex- will make a determination and notify you if a change is required.
empt themselves from the state portion of the withholding tax. These employees Once a certificate is revoked by the Comptroller, the employer must send any new
are still liable for withholding tax at the rate in effect for the Maryland county in certificate from the employee to the Comptroller for approval before implementing
which they are employed, unless they qualify for an exemption on either line 6 or the new certificate.
line 7. Pennsylvania residents of York and Adams counties may claim an exemp- If an employee claims exemption under 3 above, a new exemption certificate must
tion from the local withholding tax by completing line 6. Pennsylvania residents be filed by February 15th of the following year.
living in other local jurisdictions which do not impose an earnings or income tax Duties and responsibilities of employee. If, on any day during the calendar
on Maryland residents may claim an exemption by completing line 7. Employees year, the number of withholding exemptions that the employee is entitled to claim
qualifying for exemption under 6 or 7, should also write “EXEMPT” on line 4. is less than the number of exemptions claimed on the withholding exemption cer-
Line 4 is NOT to be used by residents of other states who are working in Maryland, tificate in effect, the employee must file a new withholding exemption certificate
because such persons are liable for Maryland income tax and withholding from with the employer within 10 days after the change occurs.
FORM
Employee’s Maryland Withholding Exemption Certificate
MW507
Print full name Social Security Number
Street Address, City, State, ZIP County of residence (Nonresidents enter Maryland county (or Baltimore City) where you are employed.)
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 filing 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 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 claim exemption from Maryland state withholding because I am domiciled in the Commonwealth of Pennsylvania and I do not
maintain a place of abode in Maryland as described in the instructions on Form MW507. Enter “EXEMPT” here. . . . . . . . . . . . . . . . . . . . . . . . 5. ______________
6. I claim exemption from Maryland local tax because I live in a local Pennysylvania jurisdiction within York or Adams counties.
Enter “EXEMPT” here and on line 4 of Form MW507. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. ______________
7. I claim exemption from Maryland local tax because I live in a local Pennsylvania jurisdiction that does not impose an earnings or income
tax on Maryland residents. Enter “EXEMPT” here and on line 4 of Form MW507. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. ______________
8. I certify that I am a legal resident of the state of ____________ and am not subject to Maryland withholding because l meet the require-
ments set forth under the Servicemembers Civil Relief Act, as amended by the Military Spouses Residency Relief Act. Enter “EXEMPT” here. . . . 8. ______________
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 whichever line(s) I completed.
Employee’s signature Date
Employer’s name and address including ZIP code (For employer use only) Federal Employer Identification Number
COM/RAD-036 20-49
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