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Maryland Free Printable MW507M 2023 011923 C for 2024 Maryland Exemption from Maryland Withholding Tax for a Qualified Civilian Spouse of Military

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Exemption from Maryland Withholding Tax for a Qualified Civilian Spouse of Military
MW507M 2023 011923 C

MARYLAND FORM MW507M 2023 Exemption from Maryland Withholding Tax for a Qualified Civilian Spouse of a U.S. Armed Forces Servicemember • Employee - See "Instructions for employee" for eligibility requirements and other information. • Employer - See "Instructions for employer" for the purpose and proper handling of this form. Part 1 - To be completed by the employee 1. For each of the following statements, indicate whether it applies to you. If it applies, check "YES." If it does not apply, check "NO." If you check "NO" to any of the statements, you are not eligible for the withholding exemption. YES NO a. I am not a member of the U.S. armed forces. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b. I am married to an active duty member of the U.S. armed forces . . . . . . . . . . . . . . . . . . . . . . . . . . . c. I am domiciled in a state other than Maryland. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d. My military spouse's permanent duty station is in Maryland, an immediate neighboring state, or the District of Columbia . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e. I am residing and working in Maryland only to be with my military spouse while he or she is stationed in Maryland, an immediate neighboring state, or the District of Columbia . . . . . . . . 2. If you checked "YES" to ALL of the statements in item 1, provide the following information for you (the employee) and your military spouse. All boxes must be filled in to be valid. If you checked “NO” to any of the statements in item 1, do not continue because you do not qualify for exemption from Maryland withholding tax for a qualified civilian spouse of a U.S. Armed Forces Servicemember. You must correct your Form MW507 filing if you had entered EXEMPT on line 8 of that form. Employee information Military spouse information 3. Name (First, MI, Last) Social Security Number State of domicile (legal residence) Street address where currently residing City State +4 Name (First, MI, Last) Social Security Number Military spouse’s permanent duty station and state State of domicile (legal residence) I declare, under penalties of perjury, that the wages I earn for my services performed in Maryland are exempt from Maryland income tax because I meet the conditions of the Military Spouses Residency Relief Act (50 U.S.C. 4001), and the information I provided on this form is accurate to the best of my knowledge and belief. Employee's signature • • • • ZIP code Date signed (MM/DD/YYYY) Phone number ATTACH A COPY OF YOUR DEPENDENT MILITARY ID CARD ISSUED BY THE U.S. DEPT. OF DEFENSE Give the completed Form MW507M with attached copy of your civilian spousal military ID card to your employer. Notify your employer if you become ineligible for this exemption - see instructions. You must complete a new Form MW507M each year to maintain the exemption - see instructions. Part 2 - To be completed by the employer Note: An employer shall be held harmless from liability for withholding based on the employee's representations on this form. Employer name Employer identification number (EIN) Street address City State ZIP code +4 • See "Instructions for employer" for the proper handling of this form. FEDERAL PRIVACY ACT INFORMATION Social Security numbers must be included. The mandatory disclosure of your Social Security number is authorized by the provisions set forth in the Tax-General Article of the Annotated Code of Maryland. Such numbers are used primarily to administer and enforce the individual income tax laws and to exchange income tax information with the Internal Revenue Service, other states and other tax officials of this state. Information furnished to other agencies or persons shall be used solely for the purpose of administering tax laws or the specific laws administered by the person having statutory right to obtain it. COM/RAD 048 09/22 MARYLAND FORM MW507M Exemption from Maryland Withholding Tax for a Qualified Civilian Spouse of a U.S. Armed Forces Servicemember Instructions Purpose of form The Military Spouses Residency Relief Act (“Act”) is federal legislation that was signed into law on November 11, 2009. This Act amended the Servicemembers Civil Relief Act to provide a number of benefits to civilian spouses of active duty U.S. armed forces servicemembers. If certain conditions are met, one of the benefits exempts from income tax a civilian spouse’s compensation received for working in the state where the servicemember spouse is stationed. The Veterans Benefits and Transition Act of 2018 (P.L. 115-407) provided additional exemption benefits. An employee whose wages are exempt from Maryland income tax because of the Act must use Forms MW507 and MW507M to apply for exemption from Maryland income tax withholding. Instructions for employee Eligibility If you are a civilian spouse of an active duty U.S. armed forces servicemember, you need to complete Form MW507M if you meet all of the following conditions: • You maintain domicile in a state other than Maryland. See “Domicile outside Maryland” below, and Administrative Release No. 1; • Your servicemember spouse’s permanent duty station is in Maryland, an immediate neighboring state of Maryland (Delaware, Pennsylvania, Virginia or West Virginia), or the District of Columbia; and, • You are in Maryland only to be with your servicemember spouse who is stationed in Maryland, an immediate neighboring state of Maryland, or the District of Columbia. Domicile outside Maryland “Domicile” refers to your residence by law, and is also referred to as your legal residence. It is the place that is your permanent home, and is the place to which you always intend to return whenever you are absent from it. Domicile is based on your intent and actions, which must be consistent. 2023 The due date for renewing Forms MW507 and MW507M is February 15. Your employer may discontinue this exemption from Maryland withholding in the absence of a completed MW507, MW507M and the required documentation showing that you are still eligible for this exemption. Notification of ineligibility You must notify your employer to begin the withholding of Maryland income tax from your wages if you become ineligible for the exemption. This would occur in the following cases: • Divorce from the servicemember; • Death of the servicemember; • Change in your domicile to Maryland; or, • 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. Instructions for employer Requirement to withhold Maryland income tax law requires you to withhold Maryland income tax from wages paid to an employee if the employee performs services within Maryland and the wages are subject to federal income tax withholding. Form MW507M exemption An exception to the requirement to withhold Maryland income tax applies if an employee completes and gives to you Forms MW507 and MW507M. This exception applies only if you have these forms on file for the employee; it is not enough that the employee is eligible for the exemption under the Act. What you must do If an employee gives you a completed Form MW507M, do the following: 1. Check to see that all lines in Part 1 are filled in and a copy of the employee’s dependent military ID card is attached. If not, return the form to the employee; The Servicemembers Civil Relief Act provides that the domicile of a U.S. armed forces servicemember does not change based only on the servicemember’s presence in a state in compliance with military orders. The Military Spouses Residency Relief Act provides that a civilian spouse’s domicile does not change based only on the civilian spouse’s presence in a state to be with the servicemember. 2. Fill in Part 2; Completing Form MW507M If you meet all of the eligibility requirements for the exemption from withholding, fill out lines 1 through 3 of Part 1. Attach a copy of your dependent military ID card to Form MW507M, Form MW507 and give them to your employer. 4. Mail a copy of the completed Forms MW507, MW507M and attached military ID card to: Comptroller of Maryland Compliance Division Compliance Programs Section 301 West Preston Street Baltimore, MD 21201-2326 When the withholding exemption takes effect Form MW507M takes effect on the later of (1) the date you give it to your employer or (2) the first payroll period your employer is able to put the exemption into effect. The exemption does not apply to wages paid prior to the date Form MW507M takes effect. Annual renewal Form MW507M is valid only for the calendar year for which it is completed. Provided you are still eligible, you must file a new Form MW507 and MW507M for each subsequent year you want to continue the exemption from Maryland withholding. COM/RAD 048 09/22 3. Keep the original signed Form MW507M and the attached copy of the military ID card for your payroll records; it relieves you of your obligation to withhold Maryland income tax, and you shall be held harmless from liability for withholding based on the employee’s representations on the form; and, Questions If you have questions about this form, visit www. marylandtaxes.gov or email your question to TAXHELP@ marylandtaxes.gov. You may also call 1-800-638-2937 or from Central Maryland 410-260-7980.
Extracted from PDF file 2023-maryland-mw507m.pdf, last modified October 2019

More about the Maryland MW507M Individual Income Tax TY 2023

Form used by civilian spouse to direct their employer to discontinue Maryland withholding.

We last updated the Exemption from Maryland Withholding Tax for a Qualified Civilian Spouse of Military in January 2024, so this is the latest version of MW507M, fully updated for tax year 2023. You can download or print current or past-year PDFs of MW507M directly from TaxFormFinder. You can print other Maryland tax forms here.


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Other Maryland Individual Income Tax Forms:

TaxFormFinder has an additional 41 Maryland income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 502 Maryland Resident Income Tax Return
Form 502D Maryland Personal Declaration of Estimated Income Tax (DISCONTINUED)
Form 502R Retirement Income Form
Form PV Tax Payment Voucher, Estimated tax Form, and Extension
Resident Booklet Income Tax Forms & Instructions Booklet

Download all MD tax forms View all 42 Maryland Income Tax Forms


Form Sources:

Maryland usually releases forms for the current tax year between January and April. We last updated Maryland MW507M from the Comptroller of Maryland in January 2024.

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About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Maryland MW507M

We have a total of five past-year versions of MW507M in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 MW507M

MW507M 2023 011923 C

2021 MW507M

TY-2021-MW507M.pdf

2018 MW507M

TY-2017-MW507M.pdf


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