MD MW507M exemption certificate#
MD MW507M exemption certificate #
Do it by#
- Do it by Wed, Dec 31.
- Due 1 day later (Thu, Jan 1).
- Allow 1 day, for postal pickup.
- Paper: Letter (8.5in x 11in)
- Copies to print: 2
- Employers must keep the original signed MW507M and the attached copy of the military ID card for their records.
- The employee must file a new MW507 and MW507M for each year they want to continue the exemption from Maryland withholding.
- The due date for renewing this form is February 15.
- Mail a copy of the completed MW507, MW507M, and copy of Military Spouse ID card to:
Compliance Programs Section
301 West Preston Street
Baltimore MD 21201
- 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's in Maryland, an immediate neighboring state of Maryland, or the District of Columbia.
- The employee's in Maryland only to be with their servicemember spouse who is stationed in Maryland, a 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's able to put the exemption into effect.
- The exemption doesn't 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's still eligible for this exemption, may result in the employer discontinuing this exemption.
- To be used by nonresident military spouses to file exemption from state withholding tax.
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