MA RYLAN D FORM

MWS07 Purpo~. Complot. Form HW507 so !hot )'<KII" ompjoyeJ" CoWl withhold llio C<l<fOd H.ryiond inoom. tox from )'<KII" _ . Coolli<lo< romploting • """ Form HW507 .ad> V- . .... .men )'0'" ~ .,.. h~ <ituatioo ma"'}eS. 8 . ,ie Instructi"", . En ..... oo .... 1 t..Iow. llio number of ~ .. emption. yoo d daim on your tax r<tIK"n . How."", I you " iSI1 to 00;.., more .xomption •• oc I your adjustNI w<>Sll inoom .... be m .... than $100.000 I yoo .... fiin<J mol< oc marriNI fiin<J ,,"panrtfiy ($1 50.000. 1)'00 ..., hlOlg jo;nIIy I>";n t....d of 00.-. 001II).)'00 must romplobothe Penonal E • ....,ption Wo,bt..d on _. 2. ~ llio ... "" .... Ex<rnpOOn Workshoot 00 _ 2 to furt'- ""just your H.ry\ond wilhllolding boo...d on itorniz,od doOoctioos. and orrt..in _ .xponses 1M! ox~ your .ta ..... '" doduction and .... not I>NItJ cIoimed at .""ther job oc by your 'poIlW. _,_. you may daim t.wff ( I>" """) .xomptioo • .

Addrtion . I w ith ooldifl\l P'" .... y ~_ undo. "1I .... ""'nl w il h . mp loy • •. !f yoo ' ''' not MYin!)"'lOU!Jh ... x _.)'OU m..,. ... k)'O\.O" ....,~er to .. itMoId m .... by <ntffing . n odd~ .moool on lin< 2. E .. mpl ion from w ithholding. You m.y be.rnitlod to daim.n .xomptioo from llio " itMoId"'" of H.ry\ond ir1come tax if: • . lost )"Oar".,., did not ow. ;wry H..-y1a .... Incom. tox . .... Ood • right to . loA

mund of .ny tax w_; AND. b. This I'M'")'OU do not .,...a to ~ .ny Maryiond incom. tax ...... Xj>Od to

t..v. • ~I to . lui mund of .. inoom. tax wiIIIIldO. !f )'OU . '" <191>10 to daim this ... mption. a>mpIot. l.Orlo ] . .... )'<KII" om...., ...... 001 withhold M. ry\ond inoom. tox from )'<KII"_So Studont. and Se...,.,..j E~ who« ......... inoom .... be bolow llio mini-mum 1'iIin\I~.m. _ daim.xemption from withholdintj . This.,...,...;de> m .... inoomo thrnu<jl>out llio "1''' and avoid. llio neoe<",", of hlOlg • Haryiond inoom. tox ~. C~rtiMation of nOft ... 'id.nc:~ in ~ SLltle of Ma .... "" ..... Compjete tile 4. This ... is to bo romplote<! by ...-.idorn. of llio Disto'd of COumbia. "X1l .... or Wost v irginio ,,110 . ... ...,pjoyod in Marylo ......... who do not m.>intain • pbco of.bod. in Mary1o .... for 183 day. I>" more. Romonts of Penn.,.... .... ,,110 ...., ~e<! in H..-y1o .... ..... who do 001 m.nt..in • pbco of.bod. in HatyIanO for 183 days I>" """". sIlouId complote .... 5 to ox­..., pt tt.em .. 10.= from llio st~ portioo of llio withhold ..... ta • . """","...,~ ... e stiI liable roc withhoIdin<) tax at llio ",Ie in efIM for the H..-y1o .... coooty in _they .'" empjoyod. unless they <IUOIify for.n .xemption 00 _line 6 I>" ... 7 . ...,."."... ...... ...-.idorn. of YorI< ..... Mom. <XKInties m.y daim ...... ...,po­tion from llio ~ wilhllolding "'x by oompIetintJ ... 6. ........"... ...... ...-siden!> living in __ ~ jurisdiction. "t.idI do not imp<>« .... earroir>o. I>" ir1come tax 00 H.ry\ond....- may doim ....... mption by rompletin'j line 7. Empioyfts quakfyintj for e xompOOn LJrode.- 6 I>" 7. IIlouId ..!so writ. " EXEMf'T"" on line •. Uno 4 is HOT to bo ....... by resident. of other ,tat .. " I><> .'" W<Ifl<ing in H.ry\ond. begu« ,00, penon • • '" liable for Mary1o .... ir1come tax and " itMoIdin<) from

theirwOoge"> i> ""l~. 1f)'OO ..., domde<l in llio Oiotrid of Columbia • ......... yIv ..... oc "X1l .... and main-tain • pbco of..bode in Haryiond for 181 d..,.. oc """". )'Ou beoo .... . . tatutory ...men! of Maryiond and you .'" ""l~ to ~ .. . r.-.idenI rfllKTl ..-ith H..-y1o .... rep<rlintJ )'<>1.0" total inoom • . You must oppIy to )'<KII" dornde state for;wry tax <Hdit to....,irn _ may be entitled ood..-llio reciprocal prnviIion. of llio law. If )'OU .... dornde<I in West Virqinio. )'OU .'" not ""lLJft<i to _ Mary1o .... ir1come tax on ,,_ oc .... ,.,. inoome. ""}O"' .... of llio ...... th of time )'00 m..,. .. "" spent in Maryiond. lklder llio Se..ro.rnemben CiYiI R~ Act ••• ....-.ended by tile H ilitary Spou«< Resident-; Relief Act, )'OU m.y be .xempt from H.ryIo .... inrome tax 00 your "O!JO"> ~ (i) )'<KII" """""" is • member of llio armed for= present in Mary1o .... in rompionoe with mika,.,. omer.; Iii) you .'" p<.--rt n H.ry\ond solely to be with )'<KII" """""'; and Iii) you maintain your domicile in onother st~. If)'OU claim ... mption undet" llio SOtA ....t ... your stat. of domiQI.e ( ...... ~) on 1ft 8; ent ... "El(EHl'T" in llio box to tt.. right 00 Line 8; and _ • oop)' of yo...­spousal miitary identification CMd to form HW507 . In oddibon, you must . Iso eompi<1e .... d . tto<:h Form MW501 M . Out ... ~nd ""l>Oftsibilibe. o f ' 011'10.,.., • . Retain lIIis cettnc.t. with your recon:I .. You "'" "'Guire<! to . ubmit • COllY of this oer6fkot.. . .... accompa"I'intJ .ttodlments to the Cornpionoe OMsioo. Complionoe 1'ro!Jr.wn. Sedion. 301 West I're<ton Street. Baltimore. HD 21201. "lien ~ if: I. y"" ..... ;wry reoson to -.. this cerlif.cat. is incorred; 2. The om""'- daim. more -. 10 ... mpI""' ; ]. The om~ daim,.n .xompt;on from witl-oholGn9 beg"", heJ.n. Md no tax

liabiily for tile p<e<>e<lin<) tax "1' ... expect> to inar no t. x liability this )"0" and the wa.ge-o . '" .~ to .. ceed $~oo • _ ;

4. The =pI.,.,... doOm. on .xemption from wilhht>ldin9 on the b.siI of nonrtsi­denoe; or

~. The ...,~ daim,.n .xompt;on from witl-oholGn9 ........ llio HM.>ty SPO""'"' R~ReiefA4..

Upon ~pt of ;wry .xemption certifK:ot. (form HW507). llio Complio""" om.m d make • det~ and ooIify )'Ou I • m..r.,e is ""luire<! . Onoe . certificate is ~e<! by llio Com~.llio...,~ ... must <end ""y ne" certificate from llio om~ to llio Com!>t'- for ~~ befor< implementin<)

llio """ oortifi<ate . If.n om~ dom. oxomption .......... ] .boYe • • new oxomp!ion =-. must be hied by Februoty 15th of llio folowin<) yOM. Out .. , . nd ",. ponsibilib .. of . mplo.,.., • . If. 00 any day dtri>g llio <lliend .. "1' .... llio num ..... of " ithhoIdintj . .. rnption. 1M! llio employ.., is .ntitled to <>aim .. ..... than llio number of .xemptions doimed on llio _in!) oxomption certificate in efIM. t .... em....,.., must hie • new " ith hoklin<) .. emption certificate with llio employer within 10 d ..... att.e.-llio cho_ OCCLO.

FORM

MWS07 Employee' s Maryland Withh o lding Ex empti o n Certificate

...... 1oA . .... soo.I-......, "" .... , _~,""'".s_. ,,. """"'"' 01 ,.,010",. (No._ ...... oo.,IonoI"""' ( .. .-.a,.) ...... ,... ... ~)

5OflQl" M.rried (.urvivint;l ~ o< ......,.med ~"" of Ho~Id) ~. ~~, but withhold at Stngle rote

• Total ....., ..... of . x.mptions )'Ou .'" daimint) root to "xoe-e<iline f., P..-.onai Ex<rnp!ion WorI<d-oeet on _ 2. .... . ...... . . ..... • • , AdOitioM .. iIhIloIding r- pay peOOO ........ ~ent with ...,pIoo;ff. .. . ...... . ...... . ...... . ...... . ...... . ...... . . . ,. 3 . I doim .. "",ptton from " ithhoIdintj be<:ous< ! do 001 . xpert to owe H.ryIond ta • . s... .. st,...-,. ~ and ched< box ... 1M!;oppIy.

D •. L.a~t V-I did not owe . ny H.ryiond inoom. tox . .... Ood • ~t to . lui ...ru .... of .. ncom. tax ~ ..... D ,. This "1''' I do not .. poect to ow ..... y M.>r,iar><l inoom ..... and .. pect to """" llio Ji9rt to • lui ...ru .... of .. ir1come "'x witl-oheld .

(This includes .......... 1 . .... student ....,~..,.whoseMinuoi inoom. " I be bolow llio minimum filinlJ ~~).

H t>oth . . .... b .]>111-;. ffit ... V- .ppIiabIe 20 1 (~ .. effediv<) EfII: ... ' EXEHf'T"" be", . . 3. EXEMPT 4. I doim ox"",ption from " iIIlhoIdin<.J beg .... ! .m domocieO in on< of llio foIowing stat ... Ched state thot .ppIies.

o Disto'dofC<>lt.<nbia 0 Virqinio 0 Wost~ llurth..- certify 1M! ! do oot maint.in • pbco of abode in Maryiond ... _ in the in<truct.,.,. .boY< . &Ite<" ' EXEHf'T"" ...... .._---

5. I doim oxemption from H..-y1o .... . tote wittholding I>eca"", I om domiciled in llio Commonw • • 1th of ..................... I do not lTIlIintain. pjac< of.bode in H.,.,... ...... _ in tile instructions on Fonn HW507. En ..... · EXEHf'T"" ..... . ..... . ,._---

6. I doim .. "",ption from H..-y1o .... Ioc. ! tax ~ I Min . ~ .......,.,.,... .... juri<didion within York I>" Ad.m. counties. &lie<" ' EXEMf'T"" be", and on lin< • of Form HW507. • . . . ..... .. ..... ... ..... . .._---

7. I claim .. "",ption from H..-y1o .... Ioc. ! tax ~ I b e in • ~ ...,." • .,.... ...... jurisdiction that doe-> not impo>oe . n ~ oc inoom. "'x on Ha<y\anO reD:Ien", . Ent ... · EXEHf'T"" .......... on .... of Form HW507. .... . . . ....• . . . ..... . 7. _______ _

8 . I cerlify _ I om . 1eg.1 ...-sident of llio <tate of ...... m not ,ubjed: to Mary10nd witMoIdin<) begu« I meet llio ~ ..... -monls «t forth ........ llio SeMcemembeB CiYi R~"" Art ••• ....-.ended by tile Hilary Spou= R ... ideocy Relief Art. En ..... ' EXEMf'T"" her<... 8.

U_ 1M peno ..... al c-1. "I, I Juott- comly !hot I om.mtlod to tho .....-." ~ ........... ~ on &no 1 _ or '-" __ frnm .. djddO " . _ l am....-to_tho .. _ ....... on_lo..{.) lcoo'~ .

EXAMPLE