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
to
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
more
than
10
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