Form Mw 507 - Employee'S Maryland Withholding Exemption Certificate

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FORM
MW 507
Purpose. Complete Form MW507 so that your
filing
requirements
should
claim
exemption
Duties and responsibilities of employer. Retain this
employer can withhold the correct Maryland
from withholding. This provides more income
certificate with your records. You are required to
income tax from your pay. Consider completing
throughout the year and avoids the necessity of
submit a copy of this certificate and accompanying
a new Form MW507 each year and when your
filing a Maryland income tax return.
attachments
to
the
Compliance
Division,
personal or financial situation changes.
Compliance Programs Section, 301 West Preston
Certification of nonresidence in the State of
Street, Baltimore, MD 21201, when received if:
Basic Instructions. Enter on line 1 below, the
Maryland. Complete Line 4. This line is to be
number of personal exemptions that you will be
completed by residents of the District of Columbia,
1. you have any reason to believe this certificate is
claiming on your tax return; however, if you wish to
Pennsylvania, Virginia or West Virginia who are
incorrect;
claim more exemptions, or if your adjusted gross
employed in Maryland and who do not maintain a
2. the employee claims more than 10 exemptions;
income will be more than $100,000 if you are
place of abode in Maryland for 183 days or more.
3. the employee claims an exemption from
filing single or married filing separately ($150,000,
Line 4 is NOT to be used by residents of other
withholding because he/she had no tax liability
if you are filing jointly or as head of household),
states who are working in Maryland, because such
for the preceding tax year, expects to incur no
you must complete the Personal Exemption
persons are liable for Maryland income tax and
tax liability this year and the wages are expected
Worksheet on page 2. Complete the Personal
withholding from their wages is required.
to exceed $200 a week;
Exemption Worksheet on page 2 to further adjust
If you are domiciled in the District of Columbia,
4. the employee claims an exemption from
your Maryland withholding based upon itemized
Pennsylvania or Virginia and maintain a place
withholding on the basis of nonresidence; or
deductions, and certain other expenses that
of abode in Maryland for 183 days or more, you
5. the employee claims an exemption from
exceed your standard deduction and are not being
become a statutory resident of Maryland and you
withholding
under
the
Military
Spouses
claimed at another job or by your spouse. However,
are required to file a resident return with Maryland
Residency Relief Act.
you may claim fewer (or zero) exemptions.
reporting your total income. You must apply to your
Additional withholding per pay period under
Upon receipt of any exemption certificate (Form
domicile state for any tax credit to which you may
MW 507), the Compliance Division will make
agreement with employer. If you are not having
be entitled under the reciprocal provisions of the
a determination and notify you if a change is
enough tax withheld, you may ask your employer
law. If you are domiciled in West Virginia, you are
required.
to withhold more by entering an additional amount
not required to pay Maryland income tax on wage
on line 2.
or salary income, regardless of the length of time
Once a certificate is revoked by the Comptroller,
Exemption from withholding. You may be
you may have spent in Maryland.
the employer must send any new certificate from
the employee to the Comptroller for approval
entitled to claim an exemption from the withholding
Under the Service members Civil Relief Act, as
before implementing the new certificate.
of Maryland income tax if:
amended by the Military Spouses Residency
If an employee claims exemption under 3 above,
a. last year you did not owe any Maryland Income
Relief Act, you may be exempt from Maryland
tax and had a right to a full refund of any tax
income tax on your wages if (i) your spouse is a
a new exemption certificate must be filed by
withheld; AND
member of the armed forces present in Maryland
February 15th of the following year.
in compliance with military orders; (ii) you are
Duties and responsibilities of employee. If,
b. this year you do not expect to owe any Maryland
present in Maryland solely to be with your spouse;
on any day during the calendar year, the number
income tax and expect to have a right to a full
and (iii) you maintain your domicile in another
of withholding exemptions that the employee
refund of all income tax withheld.
state. If you claim exemption under the SCRA
is entitled to claim is less than the number of
If you are eligible to claim this exemption, complete
enter your state of domicile (legal residence) on
exemptions claimed on the withholding exemption
Line 3 and your employer will not withhold
Line 5; enter “EXEMPT” in the box to the right on
certificate in effect, the employee shall file a
Maryland income tax from your wages.
Line 5; and attach a copy of your spousal military
new withholding exemption certificate with the
Students
and
Seasonal
Employees
whose
identification card to Form MW507.
employer within 10 days after the change occurs.
annual income will be below the minimum
FORM
Employee’s Maryland Withholding Exemption Certificate
MW 507
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 10-49

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