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W-4/MW 507

Outlines tax exemptions chosen by employees.

State of Maryland employees use a combined W-4 form with the Maryland Withholding Form MW 507.  This form must be completed in a timely manner by all new employees to determine tax exemptions.  It may be necessary for Central Payroll Bureau to use default withholding for the 1st paycheck.  The default withholding is:

  • Federal maximum income tax is - single status with zero allowances (exemptions).

  • Maryland State maximum income tax is - single status with one allowance (exemption).

  • County Tax at maximum rate is currently 3.20 %, added to the State tax.

Upon receiving the W-4 form from the employee the withholding status will be changed accordingly for future pays.  Tax regulations preclude an employer from making retroactive adjustments to the taxes already withheld.  Any over-payment of taxes is refunded to the employee when they file their taxes for that year.

Employees who currently claim exemption from Federal and/or State income tax withholding should be made aware that this exemption from withholding requires an annual filing of the Form W-4/MW-507. 
 If currently residing outside the State of Maryland or considering moving outside the State of Maryland, employees are encouraged to contact the Payroll Department to obtain information regarding reciprocal agreements with States neighboring Maryland.

Further information and forms are available at:

Central Payroll Bureau