U.S. DEPARTMENT OF HOMELAND SECURITY

START HERE: Employers must ensure the form instructions are available to employees when completing this form. Employers are liable for failing to comply with the requirements for completing this form. See below and the Instructions.

ANTI-DISCRIMINATION NOTICE: All employees can choose which acceptable documentation to present for Form I-9. Employers cannot ask employees for documentation to verify information in Section 1, or specify which acceptable documentation employees must present for Section 2 or Supplement B, Reverification and Rehire. Treating employees differently based on their citizenship, immigration status, or national origin may be illegal.

Apt. Number (if any)City or Town

I am aware that federal law provides for imprisonment and/or fines for false statements, or the use of false documents, in connection with the completion of this form. I attest, under penalty of perjury, that this information, including my selection of the box attesting to my citizenship or immigration status, is true and correct.

 

If you check item number 3, enter one of these:

If you check item number 4, enter one of these:

Purpose. Complete Form MW507 so that your employer can withhold the correct
Maryland income tax from your pay. Consider completing a new Form MW507
each year and when your personal or financial situation changes.
Basic Instructions. Enter on line 1 below, the number of personal exemptions
you will claim on your tax return. However, if you wish to claim more exemptions,
or if your adjusted gross income will be more than $100,000 if you are filing
single or married filing separately ($150,000, if you are filing jointly or as head
of household), you must complete the Personal Exemption Worksheet on page
2. Complete the Personal Exemption Worksheet on page 2 to further adjust your
Maryland withholding based on itemized deductions, and certain other expenses
that exceed your standard deduction and are not being claimed at another job or
by your spouse. However, you may claim fewer (or zero) exemptions.
Additional withholding per pay period under agreement with employer. If
you are not having enough tax withheld, you may ask your employer to withhold
more by entering an additional amount on line 2.
Exemption from withholding. You may be entitled to claim an exemption from
the withholding of Maryland income tax if:
a. Last year you did not owe any Maryland Income tax and had a right to a full
refund of any tax withheld; AND,
b. This year you do not expect to owe any Maryland income tax and expect to have
a right to a full refund of all income tax withheld.
If you are eligible to claim this exemption, complete Line 3 and your employer will
not withhold Maryland income tax from your wages.
Students and Seasonal Employees whose annual income will be below the minimum filing requirements should claim exemption from withholding. This provides
more income throughout the year and avoids the necessity of filing a Maryland
income tax return.
Certification of nonresidence in the State of Maryland. Complete Line 4. This
line is to be completed by residents of the District of Columbia, Virginia or West
Virginia who are employed in Maryland and who do not maintain a place of abode
in Maryland for 183 days or more.
Residents of Pennsylvania who are employed in Maryland and who do not maintain
a place of abode in Maryland for 183 days or more, should complete line 5 to exempt themselves from the state portion of the withholding tax. These employees
are still liable for withholding tax at the rate in effect for the Maryland county in
which they are employed, unless they qualify for an exemption on either line 6 or
line 7. Pennsylvania residents of York and Adams counties may claim an exemption from the local withholding tax by completing line 6. Pennsylvania residents
living in other local jurisdictions which do not impose an earnings or income tax
on Maryland residents may claim an exemption by completing line 7. Employees
qualifying for exemption under 6 or 7, should also write “EXEMPT” on line 4.
Line 4 is NOT to be used by residents of other states who are working in Maryland,
because such persons are liable for Maryland income tax and withholding from
their wages is required.
If you are domiciled in the District of Columbia, Pennsylvania or Virginia and maintain a place of abode in Maryland for 183 days or more, you become a statutory
resident of Maryland and you are required to file a resident return with Maryland
reporting your total income. You must apply to your domicile state for any tax
credit to which you may be entitled under the reciprocal provisions of the law. If
you are domiciled in West Virginia, you are not required to pay Maryland income
tax on wage or salary income, regardless of the length of time you may have
spent in Maryland.
Under the Servicemembers Civil Relief Act, as amended by the Military Spouses
Residency Relief Act, you may be exempt from Maryland income tax on your
wages if (i) your spouse is a member of the armed forces present in Maryland in
compliance with military orders; (ii) you are present in Maryland solely to be with
your spouse; and (iii) you maintain your domicile in another state. If you claim
exemption under the SCRA enter your state of domicile (legal residence) on Line
8; enter “EXEMPT” in the box to the right on Line 8; and attach a copy of your
spousal military identification card to Form MW507. In addition, you must also
complete and attach Form MW507M.
Duties and responsibilities of employer. Retain this certificate with your records. You are required to submit a copy of this certificate and accompanying
attachments to the Compliance Division, Compliance Programs Section, 301 West
Preston Street, Baltimore, MD 21201, when received if:
1. You have any reason to believe this certificate is incorrect;
2. The employee claims more than 10 exemptions;
3. The employee claims an exemption from withholding because he/she had no
tax liability for the preceding tax year, expects to incur no tax liability this year
and the wages are expected to exceed $200 a week;
4. The employee claims an exemption from withholding on the basis of nonresidence; or
5. The employee claims an exemption from withholding under the Military Spouses Residency Relief Act.
Upon receipt of any exemption certificate (Form MW507), the Compliance Division
will make a determination and notify you if a change is required.
Once a certificate is revoked by the Comptroller, the employer must send any new
certificate from the employee to the Comptroller for approval before implementing
the new certificate.
If an employee claims exemption under 3 above, a new exemption certificate must
be filed by February 15th of the following year.
Duties and responsibilities of employee. If, on any day during the calendar
year, the number of withholding exemptions that the employee is entitled to claim
is less than the number of exemptions claimed on the withholding exemption certificate in effect, the employee must file a new withholding exemption certificate
with the employer within 10 days after the change occurs

Employee's Maryland Withholding Exemption Certificate

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 whichever line(s) I completed.

FORM W-4

Employee's Withholding Certificate

Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay.

Give Form W-4 to you employer.

Your withholding is subject to review by the IRS

 

TIP: Consider using the estimator at www.irs.gov/W4App to determine the most accurate withholding for the rest of the year if: you are completing this form after the beginning of the year; expect to work only part of the year; or have changes during the year in your marital status, number of jobs for you (and/or your spouse if married filing jointly), dependents, other income (not from jobs), deductions, or credits. Have your most recent pay stub(s) from this year available when using the estimator. At the beginning of next year, use the estimator again to recheck your withholding. Complete Steps 2-4 ONLY if they apply to you; otherwise, skip to Step 5. See page 2 for more information on each step, who can claim exemption from withholding, and when to use the estimator at www.irs.gov/W4App.

• Step 2: Multiple Jobs or Spouse Works.
  Complete this step if you (1) hold more than one job at a time, or (2) are married filing jointly and your spouse also works. The correct amount of withholding depends on income earned from all of these jobs.
  Do only one of the following.
  (a) Use the estimator at www.irs.gov/W4App for the most accurate withholding for this step (and Steps 3–4). If
  you or your spouse have self-employment income, use this option; or
  (b) Use the Multiple Jobs Worksheet on page 3 and enter the result in Step 4(c) below; or
  (c) If there are only two jobs total, you may check this box. Do the same on Form W-4 for the other job. This
  option is generally more accurate than (b) if pay at the lower paying job is more than half of the pay at the
  higher paying job. Otherwise, (b) is more accurate .

Complete Steps 3–4(b) on Form W-4 for only ONE of these jobs. Leave those steps blank for the other jobs. (Your withholding will
be most accurate if you complete Steps 3–4(b) on the Form W-4 for the highest paying job.

Step 3: Claim Dependent and Other Credits

If your total income will be $200,000 or less ($400,000 or less if married filing jointly):

Step 4 (optional): Other Adjustments