Form Mw507 - Employee'S Maryland Withholding Exemption Certificate printable pdf download

MW507

Purpose. Complete Form MW507 so that your

from withholding. This provides more income

employer can withhold the correct Maryland

throughout the year and avoids the necessity of

income tax from your pay. Consider completing

a new Form MW507 each year and when your

accompanying attachments to the Compliance

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:

number of personal exemptions that you will be

of Columbia, Pennsylvania, Virginia or West

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

gross income will be more than $100,000 if

183 days or more.

2. the

employee

claims

than

Line 4 is NOT to be used by residents of other

exemptions;

states who are working in Maryland, because

3. the employee claims an exemption from

such persons are liable for Maryland income tax

withholding because he/she had no tax

Exemption Worksheet on page 2. Complete the

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

your spouse. However, you may claim fewer (or

5. the employee claims an exemption from

Maryland reporting your total income. You must

withholding under the Military Spouses

apply to your domicile state for any tax credit to

Additional

withholding

per

pay

period

which you may be entitled under the reciprocal

under agreement with employer. If you are

provisions of the law. If you are domiciled in

not having enough tax withheld, you may ask

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.

regardless of the length of time you may have

Exemption

from

withholding.

You

may

spent in Maryland.

be entitled to claim an exemption from the

withholding of Maryland income tax if:

the employee to the Comptroller for approval

a. last year you did not owe any Maryland

Income tax and had a right to a full refund

If an employee claims exemption under 3 above,

of any tax withheld; AND

member of the armed forces present in Maryland

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.

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

employee is entitled to claim is less than

If you are eligible to claim this exemption,

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

withhold Maryland income tax from your wages.

Students

and

Seasonal

Employees

whose

Form MW507. In addition, you must also

annual income will be below the minimum

complete and attach Form MW507M.

after the change occurs.

MW507

Print full name

Social Security number

Single

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.

........................................... 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

. 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

..................................................................................................................................................... 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

COM/RAD-036

12-49