Maryland Employer Withholding Guide - 2012 Page 9
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36If the amount is less than the previously reported amount,
SPeCIAL WItHHoLdING INFoRMAtIoN
enter the amount in the overpayment block. You may use this
amount as a refund or credit against future withholdings. If you
FoR SINGLeS ANd StUdeNtS oNLY
are requesting a credit, please wait for notification of approval
prior to using the credit on a future period. Please check the
If the employee’s income is below the follow-
appropriate box for a credit or refund on Form MW506A.
ing amounts and this income is their only
income for the year, you will not be required
MW508A
to withhold Maryland Income Tax.
The Form MW508A is used to amend Form MW508
information.
Enter the figures from the originally filed Form MW508 in
Weekly
$
182.69
the “Previously Reported” column. Enter the figures reflecting
changes created by the Forms W-2C in the “Corrected Amounts”
Biweekly
$
365.38
column.
If the amount on line 3, “Corrected Amounts” column, is
Semi-Monthly
$
395.83
greater than the amount on line 2, attach a check or money order
payable to the Comptroller of Maryland for the amount on line
Monthly
$
791.67
5.
If the amount on line 2 is greater than the amount on line 3,
Quarterly
$ 2,375.00
attach a statement containing the following information.
1. Details as to how the overpayment occurred with all W-2s
Annual
$ 9,500.00
pertaining to that overpayment.
2. Whether you will use the overpayment as a credit against
Daily
$
26.02
Maryland withholding tax for a future period, or if you
prefer a direct refund. If you are requesting a credit,
please wait for notification of approval prior to using
the credit on a future period.
3. The method by which you submitted the original W-2,
(magnetic tape, paper, etc.)
An employer is not allowed to adjust the amounts reported as
income tax withheld in a prior calendar year unless it is to
correct an administrative error. An administrative error is any
error that does not change the amount of income tax that was
actually withheld. Generally, an employer cannot adjust the
amounts reported for a prior year because the employee uses the
amount shown on Form W-2 as a credit when filing the income
tax return for the year.
Where Amended Returns Are to Be Sent
All returns in connection with withholding of Maryland
income tax are to be sent to the following address:
Comptroller of Maryland
Remittance Processing Center
110 Carroll Street
Annapolis, Maryland 21411-0001
All remittances should be made by check or money order
payable to the Comptroller of Maryland-WH. employers are
cautioned not to send cash by mail.
9
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