How to fill out MW507 Form — for Single and Married

Here is a guide on how to complete the MW507 Form, also known as the Employee’s Maryland Withholding Exemption Certificate. This form is crucial for determining the appropriate amount of state income tax to deduct from your new employee’s pay.

If, for any reason, an employee fails to file for withholding tax, you must withhold tax as if the person had claimed no exemptions. Additionally, if a married employee neglects to declare their marital status on the form, the employer should withhold using the “single employee” withholding tables.

Since the withholding rates for single employees are higher than those for married employees and the amount of tax taken from a particular salary payment decreases as the number of exemptions claimed grows, it’s vital to ensure all employees submit the necessary certifications promptly.

Instructions for Completing the MW507 Form:

Section 1 — Employee Details:
Payroll Type (Regular, Contract, University of Maryland)
Name of the Employing Agency
Agency ID (Assigned by the Agency Payroll Office)
Social Security Number (SSN) of the employee
Employee Name (Full first name, middle initial, and last name)
Residential Address
Continued Address
city, state, and postal code
County of Residence

Section 2 — W-4 Form for Federal Withholding:
Section 2 can be completed online at the [IRS Website] (http://www.irs.gov/pub/irs-pdf/fw4.pdf).

Section 3 — Form for State Withholding (Choose Appropriate Form):
Maryland (Form MW 507) [Online Form](http://forms.marylandtaxes.com/current forms/mw507.pdf)
D.C. (Form D-4) [Online Form] (http://otr.cfo.dc.gov/otr/frames.asp?doc=/otr/lib/otr/tax/forms/D-4.pdf)
(WV/IT-104) — [Online Form](http://www.state.wv.us/taxrev/uploads/it100-1-a.pdf)

Section 4 — Employee Signature:

This section must be signed for the withholding forms to be valid.

**Instructions for Filling the Employee’s Federal Withholding Allowance W-4 Form (2011):**
Purpose: Fill out Form W-4 so that your employer can deduct the correct federal income tax from your paycheck. Consider filing a new Form W-4 each year or when your personal or financial circumstances change.
Withholding exception: If you are exempt, complete lines 1, 2, 3, 4, and 7, and sign the form to authenticate it. Your 2011 exemption expires on February 16, 2012.
The fundamentals: Complete the Personal Allowances Worksheet if you are not exempt. Additional forms on page 2 allow you to adjust your withholding allowances based on itemized deductions, specific credits, income modifications, or two-earner or multiple employment circumstances. Complete all applicable worksheets.
Head of the home: You may claim head of household filing status if you are unmarried and pay more than half of the expenses for maintaining a residence. Refer to Pub. 501, Exemptions, Standard Deduction, and Filing Information for further details.