Form MW507 (2026): Maryland Withholding Form Online

What is Form MW507?

Form MW507, the Employee's Maryland Withholding Exemption Certificate, is how you tell your employer how much Maryland income tax to take out of each paycheck. It is issued by the Comptroller of Maryland. The federal Form W-4 doesn't set Maryland withholding, so Maryland employees — and many people who live in a neighboring state but work in Maryland — complete an MW507 as well.

The certificate at the bottom of page 1 asks for your name, Social Security number, address, county, and the rate to withhold at, then the number of exemptions you claim (line 1) and any extra amount per pay period (line 2). Lines 3 to 8 are for people who are exempt: those who owe no Maryland tax, residents of the District of Columbia, Virginia, West Virginia or Pennsylvania who work in Maryland, and military spouses. Page 2 holds the Personal Exemptions Worksheet, which works out the most exemptions you may claim.

With FileIt you can fill out the MW507 online in a guided form. FileIt pre-fills your name from the People records in your vault, does the Personal Exemptions Worksheet arithmetic for you (including the exemption value table on page 2), checks the rules printed on the form, and prints your answers into the Comptroller's own fillable PDF. The finished form is saved in your vault folder and can be sent for e-signature. FileIt never submits it anywhere — you give the completed certificate to your employer yourself.

Who fills it: The employee. The employer adds its name, address and Federal Employer Identification Number in the box marked for employer use only.
Given to: Your employer. In certain cases (listed on the form) the employer sends a copy to the Comptroller's Compliance Division.
When: When you start a job, whenever your situation changes, and the form suggests a new one each year.
Signatures: The employee signs and dates it under penalty of perjury.
Edition: 2026 (COM/RAD-036 07/25).
Cost: Free to fill out on any FileIt account.

Who needs to fill out Form MW507?

New employees whose employer will withhold Maryland income tax from their wages.
Current Maryland employees who want to change the number of exemptions or add an extra amount per pay period.
Anyone expecting federal adjusted gross income over $100,000 (single or married filing separately) or $150,000 (joint or head of household), who must use the Personal Exemptions Worksheet.
Residents of the District of Columbia, Virginia or West Virginia who work in Maryland and don't keep a place of abode there for 183 days or more (line 4).
Pennsylvania residents who work in Maryland, who can claim exemption from the state portion on line 5 and, in some local jurisdictions, from local tax on line 6 or 7.
Students and seasonal employees whose annual income will be below the minimum filing requirements, who the form says should claim exemption (line 3).
Spouses of service members in Maryland under military orders who keep their domicile in another state (line 8).

When to use Form MW507

On your first days with a new employer, alongside the federal Form W-4 and Form I-9.
Each year, as the form suggests, and whenever your personal or financial situation changes — marriage, divorce, a new dependent, a second job or a big change in income.
Within 10 days if the number of exemptions you're entitled to falls below the number on the certificate in effect — the form makes this the employee's duty.
By February 15 of the following year if you claimed exemption on line 3 — the form says a new certificate must be filed by then.
When you move between Maryland and a neighboring state, or your place of abode in Maryland changes, since your residence decides which exemption line applies.

What you need before you start

Your full name, Social Security number and home address.
Your county of residence — or, if you don't live in Maryland, the Maryland county (or Baltimore City) where you work.
The withholding rate you want: Single, Married (surviving spouse or unmarried head of household) rate, or Married but withhold at Single rate.
The number of personal exemptions you'll claim on your return: yourself, your spouse and your dependents.
An estimate of your federal adjusted gross income for the year, which sets the value of each exemption on page 2.
How you will file your return: single or married filing separately, or joint, head of household or qualifying widow(er).
Estimates of itemized deductions above the standard deduction, alimony payments, childcare expenses, qualified retirement contributions, business losses and employee business expenses (worksheet line c).
Whether you or your spouse is 65 or over or blind, and any dependents 65 or over.
For line 8: your state of legal residence, a copy of your spousal military identification card, and a completed Form MW507M.
Your employer's name, address and FEIN, if you are completing the employer box.

What’s on Form MW507

The 2026 edition has 2 pages. FileIt asks for it in 5 parts, and it is signed by Employee:

Personal information and filing statusEmployee
Lines 1–2: Exemptions and additional withholdingEmployee
Lines 3–8: Exemption from withholdingEmployee
Employer's sectionEmployer
Personal Exemptions Worksheet (page 2)Employee

How to fill out Form MW507, step by step

1 Name, Social Security number, address and county

Print your full name, Social Security number, and street address with city, state and ZIP code. The page 2 privacy notice says Social Security numbers must be included.

The county box asks for your county of residence. If you are a nonresident, enter the Maryland county — or Baltimore City — where you are employed. Your employer uses it for the local income tax that Maryland counties levy on top of the state tax.

2 Withholding rate

Tick one of three boxes: Single; Married (surviving spouse or unmarried Head of Household) Rate; or Married, but withhold at Single rate. The last option withholds more, which can help two-income couples who would otherwise be under-withheld.

This choice sets the withholding table your employer uses. It doesn't have to match exactly how you will file your return, which is asked separately on the worksheet.

3 Line 1 — Total number of exemptions

Enter the number of personal exemptions you will claim on your tax return. If you want to claim more, or your adjusted gross income will be over $100,000 (single or married filing separately) or $150,000 (joint or head of household), complete the Personal Exemptions Worksheet on page 2 — line 1 may not exceed line f of that worksheet.

You may always claim fewer exemptions, or zero, if you want more withheld. FileIt checks that line 1 stays within the worksheet's limit when you use it.

4 Line 2 — Additional withholding per pay period

If you are not having enough tax withheld, you can ask your employer to withhold an extra dollar amount from each paycheck. The form says this is under agreement with your employer, so check that your payroll can do it.

5 Line 3 — Exemption because you owe no Maryland tax

You may claim exemption if both apply: last year you owed no Maryland income tax and had a right to a full refund of all tax withheld, and this year you expect the same. Tick a and b, enter the year it applies to, and EXEMPT is entered on line 3. Your employer then won't withhold Maryland income tax.

Students and seasonal employees whose income will be below the minimum filing requirements should claim this exemption, according to the form. A new certificate must be filed by February 15 of the following year to keep it.

6 Lines 4 to 7 — Nonresidents of Maryland

Line 4 is for residents of the District of Columbia, Virginia or West Virginia who work in Maryland and don't maintain a place of abode in Maryland for 183 days or more. Tick your state; EXEMPT is entered on line 4. The form stresses that line 4 is not for residents of other states, who remain liable for Maryland tax and withholding.

Pennsylvania residents in the same situation use line 5, which exempts them from the state portion only — county tax is still withheld at the rate for the Maryland county where they work. Line 6 exempts residents of local Pennsylvania jurisdictions within York or Adams counties from the local tax; line 7 does the same for other Pennsylvania jurisdictions that don't tax Maryland residents' earnings. Anyone claiming line 6 or 7 also enters EXEMPT on line 4, which FileIt does for you.

7 Line 8 — Military spouses

Under the Servicemembers Civil Relief Act, as amended by the Military Spouses Residency Relief Act, you may be exempt if your spouse is a member of the armed forces present in Maryland under military orders, you are in Maryland solely to be with your spouse, and you keep your domicile in another state. Enter your state of legal residence and EXEMPT on line 8.

The form says you must attach a copy of your spousal military identification card and also complete and attach Form MW507M. FileIt fills the MW507 itself; gather the attachments separately.

8 Signature and employer box

Under penalty of perjury, you certify that you're entitled to the exemptions on line 1, or to the exempt status on the lines you completed. Sign and date the certificate.

The bottom row is for employer use only: the employer's name and address including ZIP code, and its Federal Employer Identification Number.

9 Page 2 — Personal Exemptions Worksheet

Line a multiplies your personal exemptions by the value of each exemption from the table; line b does the same for additional exemptions for dependents 65 or over. Generally each exemption is worth $3,200 on this edition, but the table reduces it above $100,000 of federal AGI — for example to $1,600 for single filers between $100,000 and $125,000 — and to $0 above $200,000. Line c is your itemized deductions (excluding state and local income taxes) over the standard deduction, which this edition prints as $3,400, plus alimony, allowable childcare expenses, qualified retirement contributions, business losses and employee business expenses. Line d is $1,000 for each additional exemption for you or your spouse being 65 or over or blind.

Line e adds a through d, and line f divides it by $3,200, dropping any fraction — never rounding up. That is the most exemptions you may claim. FileIt looks up the table from your AGI and return status and does every step.

Common mistakes to avoid

Claiming exemptions you already claim at another job, or that your spouse claims — the worksheet says not to.
Rounding line f up. The form says drop any fraction; 3.9 means 3 exemptions.
Using line 4 while living in a state other than DC, Virginia or West Virginia — residents of other states remain subject to Maryland withholding.
Pennsylvania residents claiming line 5 and expecting no withholding at all: county tax still applies unless line 6 or 7 fits, and those also need EXEMPT on line 4.
Claiming line 3 when only one of a and b applies. Both must apply to write EXEMPT.
Forgetting the February 15 renewal of a line 3 exemption, or the 10-day deadline when your exemptions go down.
Leaving out the spousal military ID copy and Form MW507M when claiming line 8.
Listing a non-Maryland county. Nonresidents enter the Maryland county or Baltimore City where they work.

After you fill it out

Sign and date the certificate and give it to your employer. The form tells the employer to keep it with its records. FileIt saves a copy in the person's vault folder, and you can send the PDF for e-signature if your employer accepts that; attach Form MW507M and the military ID copy yourself if you claimed line 8.

Your employer must send a copy to the Comptroller's Compliance Division if it believes the certificate is incorrect, if you claim more than 10 exemptions, if you claim line 3 and your wages are expected to exceed $200 a week, or if you claim exemption for nonresidence or as a military spouse. The Compliance Division may decide a change is required and tell your employer.

Review your MW507 each year, as the form suggests, and whenever your situation changes. Because FileIt keeps your answers, a new certificate starts from last year's.

Fill out Form MW507 online with FileIt

Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 37 fields in all. Your answers save as you go.
Check the live preview. Watch your answers land on the real Comptroller of Maryland form, and let FileIt do any worksheet arithmetic.
Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start Form MW507 now — it’s free

Form MW507: frequently asked questions

What is Form MW507 used for?

It tells your employer how much Maryland income tax to withhold from your wages, based on the exemptions you claim and any extra amount you request. It is also where you claim exemption from Maryland withholding if you qualify.

Do I need an MW507 if I already filled out a W-4?

Usually yes. The W-4 covers federal withholding only; Maryland uses its own certificate. Many employers hand you both on your first day.

How many exemptions should I claim on the MW507?

Generally the number of personal exemptions you'll claim on your return — yourself, your spouse and dependents. If your income is above the thresholds on the form, or you want to claim more, complete the page 2 worksheet; line f is your maximum. You can claim fewer to have more withheld.

I live in Virginia (or DC, or West Virginia) but work in Maryland. What do I fill in?

If you don't maintain a place of abode in Maryland for 183 days or more, tick your state on line 4 and enter EXEMPT. If you do keep a Maryland abode that long, the form says you become a statutory resident and must file a Maryland resident return.

I live in Pennsylvania and work in Maryland. Am I exempt?

Line 5 exempts you from the state portion if you don't keep a Maryland abode for 183 days or more, but county tax is still withheld unless you live in York or Adams counties (line 6) or another Pennsylvania jurisdiction that doesn't tax Maryland residents (line 7).

What is the value of a Maryland exemption for 2026?

The 2026 form says generally $3,200, reduced by the table on page 2 when federal AGI is over $100,000 — faster for single and married-filing-separately filers than for joint, head of household or qualifying widow(er) filers.

Can I fill out the MW507 online?

Yes. FileIt walks you through each line, works out the Personal Exemptions Worksheet, and prints your answers into the Comptroller's official PDF. You then sign it and give it to your employer.

Where do I send the MW507?

To your employer, not the Comptroller. Your employer sends a copy to the Comptroller only in the situations listed on the form, such as more than 10 exemptions or an exemption for nonresidence.

What happens if I don't turn in an MW507?

The form itself doesn't set a default, so ask your employer how it will withhold without one. Handing in a completed certificate is the way to make sure your withholding reflects your situation.

Official sources

Blank form (PDF), published by Comptroller of Maryland: https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/forms/2026/mw507.pdf
Official instructions and guidance: https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/forms/2026/mw507.pdf
Edition shown on this page: 2026 (COM/RAD-036 07/25) (checked 2026-09-26).

FileIt is not affiliated with or endorsed by Comptroller of Maryland or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-09-26.