- Paper: Letter (8.5in x 11in)
- Copies to print: 2
- Give a blank form to a new employee or to employees who have changes in their tax situation.
- The employee fills up this form and returns it to the employer.
- Employer to keep a copy for their record.
- If employee meets conditions listed below, mail to:
COMPLIANCE PROGRAMS SECTION
301 WEST PRESTON STREET
BALTIMORE MD 21201
- Employers must keep a copy for their records.
- Employers are required to submit a copy of this certificate and accompanying attachments to the Compliance Division if:
- You have any reason to believe this certificate is incorrect
- The employee claims more than 10 exemptions
- The employee claims an exemption from withholding because he/she had no tax liability for the preceding tax year, expects to incur no tax liability this year and the wages are expected to exceed $200 a week
- The employee claims an exemption from withholding on the basis of nonresidence
- The employee claims an exemption from withholding under the Military Spouses Residency Act
- If an employee claims exemption under 3 above, a new exemption certificate must be filed by February 15th of the following year.
- If the number of your claimed allowances decreases, you must file a new form within 10 days after the change.
For newly hired employees to report their withholding exemption to their employer. It is also for employees who have recently changed their tax status which will affect their withholding exemptions.