- Employees that are a civilian spouse of an active duty U.S. armed forces servicemember must complete this form if they meet the following conditions:
- They maintain a domicile in a state other than Maryland
- The servicemember's permanent duty station is in Maryland, an immediate neighboring state of Maryland, or the District of Columbia
- The employee is in Maryland only to be with their servicemember spouse who is stationed in Maryland, an immediate neighboring state of Maryland, or the District of Columbia
- The exemption takes effect on the later of:
- the date the employee submits the form to the employer
- the first payroll period the employer is able to put the exemption into effect
- The exemption does not apply to wages paid prior to the date the form takes effect.
- The employee must notify the employer to begin the withholding of Maryland income tax from the wages if they become ineligible for the exemption. This would occur in the following cases:
- Divorce from the servicemember
- Death of the servicemember
- Change in their domicile to Maryland
- A change in the servicemember's permanent duty station to a location other than Maryland, an immediate neighboring state of Maryland, or the District of Columbia.
- Failure to submit a new exemption certificate and any documentation showing the employee is still eligible for this exemption, may result in the employer discontinuing this exemption.