Maryland Income Tax Withholding and Administration

General Withholding Requirement: Maryland income tax must be withheld from wages paid to resident employees for services performed either within or without the state and from wages paid to nonresident employees for services performed in the state.

Employee Withholding Exemption Forms: Maryland Form MW507 must be completed by each employee, to determine the appropriate level of state income tax to withhold from earnings. Of course, Federal Form W-4 also must be completed by each employee, to determine the appropriate level of federal income tax to withhold from earnings.

Reciprocal Agreements: Maryland has reciprocal agreements in effect with D.C., Pennsylvania, Virginia, and West Virginia.

Administration:

Comptroller of Maryland
Revenue Administration Division
State Income Tax Building
100 Carroll Street
Annapolis, Maryland 21411
Telephone: 410-974-3981

Local Tax Jurisdictions: None.