MW507

Form MW507: Maryland Income Tax Withholding

Form MW507 tells IronWatch how much Maryland state income tax to withhold from your paycheck. Complete this form so the correct amount is withheld based on your personal situation.

Consider submitting a new MW507 each year and whenever your personal or financial situation changes.

Personal Information

Provide your full name, address, Social Security Number, and county of residence.

County of residence: If you don’t live in Maryland but work there, enter the Maryland county (or Baltimore City) where you are employed.

Withholding rate options:

• Single

• Married (surviving spouse or unmarried Head of Household)

• Married, but withhold at Single rate — choose this if you’d like more tax withheld than the standard married rate.

Print Full Name(Required)

Social security Number(Required)

Street Address, City, State, ZIP(Required)

County of Residence(Required)

Filing Status

Single

Married (surviving spouse or unmarried Head of Household) Rate

Married, but withhold at single rate

Line 1: Total Number of Exemptions

Enter the total number of personal exemptions you are claiming. This number may not exceed the result from line f of the Personal Exemptions Worksheet above.

You may claim fewer (or zero) exemptions if you wish to have more tax withheld.

1. Total number of exemptions you are claiming not to exceed line f in Personal Exemption Worksheet on page 2.(Required)

Line 2: Additional Withholding (Optional)

If you’d like extra Maryland state tax withheld from each paycheck — for example, to avoid owing tax at year-end — enter the additional dollar amount here.

Leave blank if you don’t want any additional withholding.

2. Additional withholding per pay period under agreement with employer

Line 3: Claim Exemption from Maryland Withholding

Most people will NOT check this box. Only check this if both of the following are true:

(a) Last year you did not owe any Maryland income tax AND had a right to a full refund of any Maryland tax withheld.

(b) This year you do not expect to owe any Maryland income tax AND expect a full refund of all Maryland tax withheld.

If both apply, enter the year and write “EXEMPT”.

Seasonal and student employees whose annual income will be below the minimum filing threshold may also qualify. If you claim this exemption, you must file a new MW507 by February 15 of the following year.

I claim exemption from withholding because I do not expect to owe Maryland tax. See instructions above and check boxes that apply

Last year I did not owe any Maryland income tax and had a right to a full refund of all income tax withheld and

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).

3. If both a and b apply, Enter “EXEMPT” here

Line 4: Nonresident Exemption (DC, VA, or WV)

Check this if you are a legal resident of District of Columbia, Virginia, or West Virginia, you are employed in Maryland, and you do not maintain a place of abode in Maryland for 183 days or more.

Check the box for your state and write “EXEMPT”.

Note: If you maintain a residence in Maryland for 183+ days, you become a statutory resident of Maryland and must file a Maryland resident return. This line cannot be used by residents of states other than DC, VA, or WV.

States

District of Columbia

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

Line 5: Pennsylvania Resident — State Tax Exemption

Check this if you are a legal resident of Pennsylvania, employed in Maryland, and do not maintain a place of abode in Maryland for 183 days or more.

Write “EXEMPT” on Line 5.

This exempts you from Maryland state tax withholding only — you may still owe Maryland local tax (see Lines 6 and 7).

5. I claim exemption from Maryland state withholding because I am domiciled in the Commonwealth of Pennsylvania and I do not maintain a place of abode in Maryland as described in the instructions on Form MW507. Enter “EXEMPT” here

Line 6: Pennsylvania Local Tax Exemption (York / Adams)

Check this if you live in a Pennsylvania local jurisdiction within York County or Adams County.

Write “EXEMPT” on Line 6 and on Line 4 of the form.

6. I claim exemption from Maryland local tax because I live in a local Pennysylvania jurisdiction within York or Adams counties. Enter “EXEMPT” here and on line 4 of Form MW507

Line 7: Pennsylvania Local Jurisdictions Without Reciprocal Tax

Check this if you live in a Pennsylvania local jurisdiction that does not impose an earnings or income tax on Maryland residents.

Write “EXEMPT” on Line 7 and on Line 4 of the form.

7. I claim exemption from Maryland local tax because I live in a local Pennsylvania jurisdiction that does not impose an earnings or income tax on Maryland residents. Enter “EXEMPT” here and on line 4 of Form MW507

Line 8: Military Spouse Exemption (SCRA / MSRRA)

Check this only if all three of the following are true:

• Your spouse is a member of the armed forces present in Maryland under military orders, AND

• You are present in Maryland solely to be with your spouse, AND

• You maintain your domicile (legal residence) in another state.

Enter your state of legal residence and write “EXEMPT”.

Additional requirements: You must attach a copy of your spousal military identification card AND complete and attach Form MW507M. Notify HR after submission so we can collect these documents.

8. 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(Required)

Sign and Date

Under penalty of perjury, by signing below you certify that you are entitled to the number of withholding allowances claimed on Line 1, or that you are entitled to claim the exempt status on whichever line(s) you completed.

This form is not valid without your signature.

Employee’s signature(Required)

Date(Required)