Form MW507 at a glance
What it is: Form MW507 is the Employee's Maryland Withholding Exemption Certificate, completed so that your employer can withhold the correct Maryland income tax from your pay.
Who signs: The Employee signs and dates the form.
A filled-in Form MW507 example: a single employee claims one exemption
How to fill out Form MW507, box by box
Print full name, Social Security Number, Street Address, City, State, ZIP and County of residence
Enter your Print full name, your Social Security Number and your Street Address, City, State, ZIP.
County of residence: nonresidents enter the Maryland county (or Baltimore City) where you are employed.
Married, but withhold at Single rate
Single, Married (surviving spouse or unmarried Head of Household) Rate and Married, but withhold at Single rate.
1. Total number of exemptions you are claiming
Enter on line 1 the number of personal exemptions you will claim on your tax return, not to exceed line f in Personal Exemption Worksheet on page 2.
2. Additional withholding per pay period under agreement with employer
Line 2 is the additional withholding per pay period under agreement with employer.
3. I claim exemption from withholding because I do not expect to owe Maryland tax
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. Check boxes that apply.
Students and Seasonal Employees whose annual income will be below the minimum filing requirements should claim exemption from withholding on line 3.
If an employee claims exemption under line 3, a new exemption certificate must be filed by February 15th of the following year.
If both a and b apply, enter year applicable (year effective) and Enter “EXEMPT” on line 3.
4. I claim exemption from withholding because I am domiciled in one of the following states
Line 4 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.
Check the state that applies: District of Columbia, Virginia or West Virginia. Enter “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.
5. I claim exemption from Maryland state withholding because I am domiciled in the Commonwealth of Pennsylvania
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.
Enter “EXEMPT” on line 5.
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.
6. I claim exemption from Maryland local tax because I live in a local Pennsylvania jurisdiction within York or Adams counties and 7. I claim exemption from Maryland local tax because I live in a local Pennsylvania jurisdiction
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.
Enter “EXEMPT” on line 6 and on line 4 of Form MW507, or on line 7 and on line 4 of Form MW507.
8. I certify that I am a legal resident of the state of
Line 8: "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 Spouses Residency Relief Act."
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.
Date and Employee's signature
Under the penalty of perjury, you certify that you are entitled to the number of withholding allowances claimed on line 1 above, or if claiming exemption from withholding, that you are entitled to claim the exempt status on whichever line(s) you completed.
Employer's name and address including ZIP code (For employer use only) and Federal Employer Identification Number
The Employer's name and address including ZIP code and the Federal Employer Identification Number are for employer use only.
Personal Exemptions Worksheet
Line a: multiply the number of your personal exemptions by the value of each exemption from the table. Generally the value of your exemption will be $3,200; however, if your federal adjusted gross income is expected to be over $100,000, the value of your exemption may be reduced (checked October 20, 2026). Do not claim any personal exemptions you currently claim at another job, or any exemptions being claimed by your spouse.
Line e: add total of lines a through d.
Line f: divide the amount on line e by $3,200 (checked October 20, 2026). Drop any fraction. Do not round up. This is the maximum number of exemptions you may claim for withholding tax purposes.
More rules for Form MW507
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.
Common questions about Form MW507
What is a MW507 tax form?
Form MW507 is the Employee's Maryland Withholding Exemption Certificate, completed 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.
How many exemptions should I claim on MW507?
Enter on line 1 the number of personal exemptions you will claim on your tax return. 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 (checked October 20, 2026). However, you may claim fewer (or zero) exemptions.
What should I put for withholding amount?
If you are not having enough tax withheld, you may ask your employer to withhold more by entering an additional amount on line 2.
Sources
[1] Form MW507 (COM/RAD-036 07/25), Employee's Maryland Withholding Exemption Certificate, Comptroller of Maryland (the Official source link on this page).
