Form Mw507 - Employee'S Maryland Withholding Exemption Certificate

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FORM

MW507

Purpose. Complete Form MW507 so that your

from withholding. This provides more income

Duties and responsibilities of employer. Retain

employer can withhold the correct Maryland

throughout the year and avoids the necessity of

this certificate with your records. You are

income tax from your pay. Consider completing

filing a Maryland income tax return.

required to submit a copy of this certificate and

a new Form MW507 each year and when your

accompanying attachments to the Compliance

Certification of nonresidence in the State

personal or financial situation changes.

Division, Compliance Programs Section, 301

of Maryland. Complete Line 4. This line is

West Preston Street, Baltimore, MD 21201,

Basic Instructions. Enter on line 1 below, the

to be completed by residents of the District

when received if:

of Columbia, Pennsylvania, Virginia or West

number of personal exemptions that you will be

claiming on your tax return; however, if you wish

Virginia who are employed in Maryland and who

1. you

have

any

reason

believe

this

to claim more exemptions, or if your adjusted

do not maintain a place of abode in Maryland for

certificate is incorrect;

gross income will be more than $100,000 if

183 days or more.

2. the

employee

claims

than

you are filing single or married filing separately

Line 4 is NOT to be used by residents of other

exemptions;

($150,000, if you are filing jointly or as head

states who are working in Maryland, because

3. the employee claims an exemption from

of household), you must complete the Personal

such persons are liable for Maryland income tax

withholding because he/she had no tax

Exemption Worksheet on page 2. Complete the

and withholding from their wages is required.

liability for the preceding tax year, expects

Personal Exemption Worksheet on page 2 to

If you are domiciled in the District of Columbia,

to incur no tax liability this year and the

further adjust your Maryland withholding based

Pennsylvania or Virginia and maintain a place

wages are expected to exceed $200 a week;

upon itemized deductions, and certain other

of abode in Maryland for 183 days or more, you

4. the employee claims an exemption from

expenses that exceed your standard deduction

become a statutory resident of Maryland and

withholding on the basis of nonresidence; or

and are not being claimed at another job or by

you are required to file a resident return with

your spouse. However, you may claim fewer (or

5. the employee claims an exemption from

Maryland reporting your total income. You must

zero) exemptions.

withholding under the Military Spouses

apply to your domicile state for any tax credit to

Residency Relief Act.

Additional

withholding

per

pay

period

which you may be entitled under the reciprocal

under agreement with employer. If you are

Upon receipt of any exemption certificate (Form

provisions of the law. If you are domiciled in

not having enough tax withheld, you may ask

MW 507), the Compliance Division will make

West Virginia, you are not required to pay

your employer to withhold more by entering an

a determination and notify you if a change is

Maryland income tax on wage or salary income,

additional amount on line 2.

required.

regardless of the length of time you may have

Exemption

from

withholding.

You

may

spent in Maryland.

Once a certificate is revoked by the Comptroller,

be entitled to claim an exemption from the

the employer must send any new certificate from

Under the Service members Civil Relief Act, as

withholding of Maryland income tax if:

the employee to the Comptroller for approval

amended by the Military Spouses Residency

before implementing the new certificate.

a. last year you did not owe any Maryland

Relief Act, you may be exempt from Maryland

Income tax and had a right to a full refund

income tax on your wages if (i) your spouse is a

If an employee claims exemption under 3 above,

of any tax withheld; AND

member of the armed forces present in Maryland

a new exemption certificate must be filed by

in compliance with military orders; (ii) you are

February 15th of the following year.

b. this year you do not expect to owe any

present in Maryland solely to be with your

Maryland income tax and expect to have

Duties and responsibilities of employee.

spouse; and (iii) you maintain your domicile

a right to a full refund of all income tax

If, on any day during the calendar year, the

in another state. If you claim exemption under

withheld.

number of withholding exemptions that the

the SCRA enter your state of domicile (legal

employee is entitled to claim is less than

If you are eligible to claim this exemption,

residence) on Line 5; enter “EXEMPT” in the

the number of exemptions claimed on the

complete Line 3 and your employer will not

box to the right on Line 5; and attach a copy

withholding exemption certificate in effect, the

withhold Maryland income tax from your wages.

of your spousal military identification card to

employee shall file a new withholding exemption

Students

and

Seasonal

Employees

whose

Form MW507. In addition, you must also

certificate with the employer within 10 days

annual income will be below the minimum

complete and attach Form MW507M.

after the change occurs.

filing requirements should claim exemption

FORM

Employee’s Maryland Withholding Exemption Certificate

MW507

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 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

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 identification number

COM/RAD-036

12-49