Form Mw 507 - Employee'S Maryland Withholding Exemption Certificate printable pdf download

FORM

MW 507

Duties and responsibilities of employer. Retain

Purpose. Complete Form MW507 so that your employer

should claim exemption from withholding. This provides

this certificate with your records. You are required to

can withhold the correct Maryland income tax from your

more income throughout the year and avoids the

submit a copy of this certificate and accompanying

pay. Consider completing a new Form MW507 each year

necessity of filing a Maryland income tax return.

and when your personal or financial situation changes.

attachments to the Compliance Division, Compliance

Certification of nonresidence in the State of

Programs Section, 301 West Preston Street, Baltimore,

Maryland. Complete line 4. This line is to be completed

Basic Instructions. Enter on line 1 below, the number

MD 21201, when received if:

of personal exemptions that you will be claiming on

by residents of the District of Columbia, Pennsylvania,

1. you have any reason to believe this certificate is

your tax return; however, if you wish to claim more

Virginia or West Virginia who are employed in Maryland

incorrect;

exemptions, or if your adjusted gross income will be

and who do not maintain a place of abode in Maryland

more than $100,000 if you are filing single or married

for 183 days or more.

2. the employee claims more than 10 exemptions;

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

Line 4 is NOT to be used by residents of other states

3. the employee claims an exemption from withholding

head of household), you must complete the Personal

who are working in Maryland, because such persons are

because he/she had no tax liability for the preceding

Exemption Worksheet on page 2. Complete the Personal

liable for Maryland income tax and withholding from their

tax year, expects to incur no tax liability this year and

Exemption Worksheet on page 2 to further adjust your

wages is required.

the wages are expected to exceed $200 a week;

Maryland withholding based upon itemized deductions,

If you are domiciled in the District of Columbia,

4. the employee claims an exemption from withholding

and certain other expenses that exceed your standard

Pennsylvania or Virginia and maintain a place of

on the basis of nonresidence; or

deduction and are not being claimed at another job or

abode in Maryland for 183 days or more, you become

5. the employee claims an exemption from withholding

by your spouse. However, you may claim fewer (or zero)

a statutory resident of Maryland and you are required

under the Military Spouses Residency Relief Act.

exemptions.

to file a resident return with Maryland reporting your

Upon receipt of any exemption certificate (Form MW507),

Additional withholding per pay period under

total income. You must apply to your domicile state for

the Compliance Division will make a determination and

agreement with employer. If you are not having enough

any tax credit to which you may be entitled under the

notify you if a change is required.

tax withheld, you may ask your employer to withhold

reciprocal provisions of the law. If you are domiciled

more by entering an additional amount on line 2.

Once a certificate is revoked by the Comptroller,

in West Virginia, you are not required to pay Maryland

the employer must send any new certificate from

Exemption from withholding. You may be entitled to

income tax on wage or salary income, regardless of the

the employee to the Comptroller for approval before

claim an exemption from the withholding of Maryland

length of time you may have spent in Maryland.

implementing the new certificate.

income tax if:

Under the Servicemembers Civil Relief Act, as amended

If an employee claims exemption under 3 or 5 above, a

a. last year you did not owe any Maryland income tax

by the Military Spouses Residency Relief Act, you may

new exemption certificate must be filed by February 15th

and had a right to a full refund of any tax withheld

be exempt from Maryland income tax on your wages if (i)

of the following year.

AND

your spouse is a member of the armed forces present in

Maryland in compliance with military orders; (ii) you are

Duties and responsibilities of employee. If, on any

b. this year you do not expect to owe any Maryland

present in Maryland solely to be with your spouse and (iii)

day during the calendar year, the number of withholding

income tax and expect to have a right to a full refund

you maintain your domicile in another state. If you claim

exemptions that the employee is entitled to claim is

of all income tax withheld.

exemption under the SCRA enter your state of domicile

less than the number of exemptions claimed on the

If you are eligible to claim this exemption, complete line

(legal residence) on line 5; enter “EXEMPT” in the box

withholding exemption certificate in effect, the employee

3 and your employer will not withhold Maryland income

to the right on line 5; and attach a copy of your spousal

shall file a new withholding exemption certificate with the

tax from your wages.

military identification card to Form MW507. In addition,

employer within 10 days after the change occurs.

Students and Seasonal Employees whose annual

you must also complete and attach Form MW507M.

income will be below the minimum filing requirements

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 I meet the

requirements set forth under the Servicemembers Civil Relief Act, as amended by the Military Spouse’s Residency Relief Act.

Enter ‘EXEMPT” here ............................................................................................................................................................................... 5.

Under penalties 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, line 4 or line 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

11-49

06/11