Withholding Guide MD

Withholding_Guide-MD

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MARYLAND EMPLOYER

WITHHOLDING GUIDE

Peter Franchot

Comptroller

www.marylandtaxes.gov

This guide is effective June 2018 and includes local income tax rates. These

rates were current at the time this guide was developed. The Maryland

Legislature may change this tax rate when in session. During this time, please

check our Web site at www.marylandtaxes.gov for any changes.

Updated MAY 2018

Comptroller of Maryland

110 Carroll Street

Annapolis, MD 21411

Call 410-260-7980 from Central Maryland, or,

800-638-2937 from elsewhere

• The standard deduction rates have changed per new

legislation enacted in the 2018 Legislative Session.

• For the purpose of the percentage method calculation the

Standard Deduction amounts are now minimum $1500 and

maximum $2250.

• Employers are responsible for ensuring that tax returns

are filed and deposits and payments are made, even if the

employer contracts with a third party to perform these

acts. The employer remains responsible if the third party

fails to perform any required action. If the third party

fails to make the tax payments, the Comptroller may

assess penalties and interest on the employer’s account.

The employer is liable for all taxes, penalties and interest

due. The employer may also be held personally liable

for certain unpaid taxes. To verify that the appropriate

returns have been filed and payments have been made,

you may contact the Comptroller’s Office at 1-800-638-

2937 or from Central Maryland 410-260-7980.

• Quarterly withholding tax returns are due on the 15th day

of the month that follows the calendar quarter in which

that income tax was withheld. Withholding tax rates for

gambling winnings have changed. See page 5 for details.

• Year End Annual Reconciliation of withholding tax using

form MW508 are due on January 31st of each year

effective July 1st, 2016. See page 7 for details.

• A spouse whose wages are exempt from Maryland income

tax under the Military Spouses Residency Relief Act may

claim an exemption from Maryland withholding tax. See

page 6 for details.

• Employers or payors of payments subject to Maryland

withholding taxes are required to submit their W-2/MW508

data electronically if they have 25 or more employees. The

electronic file must be a modified EFW2 format text file

that may be either uploaded through bFile, or copied to a

CD and sent to the Revenue Administration Division. A PDF

or Excel spreadsheet is not acceptable. Another acceptable

electronic option is to use the bFile website and manually

key in each W-2. See page 8 for details.

• We do not automatically send paper withholding tax

coupons to businesses that have not filed electronically in

the past. We strongly encourage all businesses to file their

withholding tax returns and payments and their annual

MW508 reconciliation electronically whenever possible, by

using our free bFile online service. bFile is safe and secure

and provides an acknowledgement of filing.

• You may file and pay your withholding return via the

following three electronic methods:

– bFile - File Withholding Returns (MW506) – You may file

and pay your employer withholding tax using electronic

funds withdrawal (direct debit) as well as file your zero

(0) balance withholding tax returns. bFile is located at

www.marylandtaxes.gov under Online Services.

– Electronic Funds Transfer (EFT) - Call 410-260-7980

to register.

– Credit Card - For alternative methods of payment,

such as a credit card, visit our website at www.

marylandtaxes.gov.

NOTE - If you use any of these filing options, DO NOT file

a paper return.

• Be sure your Central Registration Number and phone

number appear on all forms and correspondence.

For questions concerning the withholding of Maryland and local

taxes, please e-mail your questions to taxhelp@comp.state.

md.us or call one of our Taxpayer Service representatives at

1-800-638-2937 or from Central Maryland 410-260-7980.

Reminders

Maryland Employer Withholding Forms

How to use this Employer Withholding Guide

The instructions in this guide will provide you with the

information you need to comply with the requirements for

withholding Maryland income tax as required by law.

These instructions include the percentage formulas to

determine the amount of income tax to withhold from

employees’ wages.

The withholding tables are not located in this guide. They

can be found at www.marylandtaxes.gov or if you do

not have access to the Internet, please call the forms line

at 410-260-7951.

We hope this guide will provide you with all the information

you need. However, if you need additional assistance,

please feel free to contact us:

Comptroller of Maryland

Revenue Administration Division

110 Carroll Street

Annapolis, Maryland 21411-0001

410-260-7980

800-638-2937

www.marylandtaxes.gov

MW506 Employer’s Return of Income Tax Withheld

MW506A Employer’s Return of Income Tax Withheld -

Amended

MW506AM Employer's Return of Income Tax Withheld for

Accelerated Filers - Amended

MW506M Employer's Return of Income Tax Withheld for

Accelerated Filers

MW507 Employee's Maryland Withholding Exemption

Certificate

MW507M Exemption from Maryland Withholding Tax for

a Qualified Civilian Spouse of a U.S. Armed

Forces Servicemember

MW507P Annuity, Sick Pay and Retirement Distribution

Request for Maryland Income Tax Withholding

MW508 Annual Employer Withholding Reconciliation

Return

MW508A Annual Employer Withholding Reconciliation

Return - Amended

MW508CR Business Income Tax Credits - To be used by

non-profit 501(c)(3) organizations only.

548P Limited Power of Attorney and Maryland

Reporting Agents Authorization - to be used by

reporting agents to secure information about

withholding and sales & use tax returns or

payments sent to the Comptroller of Maryland.

It is used in place of the federal Form 8655.

MARYLAND EMPLOYER WITHHOLDING

TABLE OF CONTENTS

Page

1. INTRODUCTION .................................................. 4

2. HOW THE LAW APPLIES

Employers .................................................... 4

All Employers Register with Maryland ................................. 4

Employees .................................................... 4

Employees' Social Security numbers .................................. 4

Records to Keep ................................................ 4

Penalties for Failing to Comply ...................................... 4

Civil and Criminal Penalties ........................................ 4

3. PAYMENTS SUBJECT TO WITHHOLDING

Taxable Wages ................................................. 5

Nonresident Employees Subject to Withholding .......................... 5

Lottery & Gambling Winnings Subject to Withholding ...................... 5

Exemption Certificate ............................................ 5

Withholding for Annuity, Sick Pay and Retirement Distributions ............... 6

Mandatory Withholding on Retirement Distributions ....................... 6

Tax-exempt organizations ......................................... 6

4. DETERMINING THE AMOUNT TO BE WITHHELD

How to Use the Percentage Charts ................................... 6

5. HOW TO FILE

bFile ........................................................ 6

Year End Reconciliation ........................................... 7

Magnetic Media Reporting ......................................... 7

Names, Address and Federal Employer Identification Number Changes and Final

Returns ...................................................... 8

Amendments .................................................. 8

MW506A, MW506AM .......................................... 8

MW508A .................................................. 8

Where Amended Returns are to be Sent ............................... 8

SPECIAL WITHHOLDING INFORMATION FOR SINGLES

AND STUDENTS ONLY ............................................... 8

IN THE EVENT OF A DISASTER OR EMERGENCY ........................... 9

PERCENTAGE INCOME TAX WITHHOLDING RATES

Maryland Resident Employees who work in Delaware ..................... 10

1.75 Percent Local Income Tax and Nonresidents ........................ 12

2.25 Percent Local Income Tax .................................... 14

2.40 Percent Local Income Tax .................................... 16

2.50 Percent Local Income Tax .................................... 18

2.60 Percent Local Income Tax .................................... 20

2.65 Percent Local Income Tax .................................... 22

2.80 Percent Local Income Tax .................................... 24

2.85 Percent Local Income Tax .................................... 26

2.90 Percent Local Income Tax .................................... 28

3.00 Percent Local Income Tax .................................... 30

3.05 Percent Local Income Tax .................................... 32

3.10 Percent Local Income Tax .................................... 34

3.15 Percent Local Income Tax .................................... 36

3.20 Percent Local Income Tax .................................... 38

*****

MARYLAND EMPLOYER WITHHOLDING

1. INTRODUCTION

The withholding of Maryland income tax is a part of the

state’s “pay-as-you-go” plan of income tax collection

adopted by the 1955 session of the Maryland General

Assembly. The provisions are set forth in the Tax-General

Article of the Annotated Code of Maryland.

The law aids in the proper collection of taxes required to be

reported by individuals with taxable income.

Generally speaking, the state’s system resembles the federal

withholding plans. The distinctive differences between the

state and federal systems are explained in this guide.

Withholding tax is not an additional tax, but merely a

collection device. Its purpose is to collect tax at the source,

as the wages are earned, instead of collecting the tax a year

after the wages were earned.

Under the law, the sums withheld must be recorded by the

employer or payor in a ledger account to clearly indicate

the amount of tax withheld and that the tax withheld is the

property of the State of Maryland.

Funds set aside by the employer or payor from taxes

withheld are deemed by law to be held in trust for the use

and benefit of the State of Maryland. Any employer or payor

who negligently fails to either withhold the required tax or

to pay it to the Comptroller, or both, is held personally and

individually liable for all monies involved.

If the employer is a corporate entity, the personal liability

extends and is applicable to the officer or agent of the

corporation whose duty it is to withhold the tax and

transmit it to the Comptroller as required by law.

To help keep accurate employer records, every employer

subject to the withholding provisions of the Maryland law

is assigned a Central Registration Number (CRN) (this is

your eight-digit Maryland tax account number). The Federal

Employer Identification Number (FEIN) assigned to you by

the IRS for federal purposes also is used for record-keeping

purposes. If you do not have a FEIN when you apply for

a Maryland account, we will assign you a CRN. When you

receive your FEIN, you should notify us immediately.

2. HOW THE LAW APPLIES

Employers

Generally, an employer is a person or organization, subject

to the jurisdiction of Maryland, for whom an individual

performs a service as an employee.

An employer who is not required by law to withhold Maryland

income tax may withhold Maryland income tax through

a voluntary arrangement with the employees or payees,

provided that the employer registers with the Revenue

Administration Division. This arrangement must conform to

the Maryland withholding and payment requirements.

All employers must register with Maryland

All employers are required to register with the Revenue

Administration Division by filing a Combined Registration

Application Form CRA. You also can register online at

www.marylandtaxes.gov. The employer will be assigned

a CRN that will be used for employer income tax withholding

as well as most other Maryland business taxes.

Do not wait until withholding payments are due to register as

an employer. Contact the Revenue Administration Division,

Annapolis, Maryland 21411 (410-260-7980) as soon as you

know you will be paying wages and withholding taxes.

You should have only one CRN for withholding purposes. If

you have more than one, notify the Revenue Administration

Division.

If you acquire another employer’s business, do not use

the number assigned to that business. Request a

Combined Registration Application Form CRA from the

Revenue Administration Division or register online at www.

marylandtaxes.gov. You must include your CRN and FEIN,

if available, on all forms, attachments and correspondence

you send to the Revenue Administration Division.

For withholding purposes “employee” means:

• An individual, whether a resident or nonresident of

Mary land, who performs any service in Maryland for

wages.

• A resident of Maryland who performs any service outside

this state for wages.

• An officer, employee, or elected official of the United

States, Maryland, or any other state or territory, or any

political subdivision thereof, or the District of Columbia,

or any agency or instrumentality of any of the above.

• An officer of a corporation.

Employees' Social Security numbers

You must record the name and address of each employee

or payee exactly as it appears on the Social Security card.

If a new employee does not have a Social Security card,

have the employee obtain one at any Social Security

Administration office.

Records to keep

You are required to keep all records pertaining to the

payment of wages and the deduction and withholding of

Maryland income tax. These records must be available

for inspection by the Revenue Administration Division and

include:

• The amounts and dates of all wage payments to each

employee.

• The amounts and dates for all Maryland income taxes

withheld from wage payments to each employee.

• The name, address, Social Security Number, and period

of employment for each employee.

• Each employee’s exemption certificate.

• Your identification number, the amount of Maryland

income tax withheld and paid to the Comptroller of

Maryland, and the dates payments were made.

All records should be retained for a period of at least three

years after the date the tax to which they relate became

due or the date the tax was paid, whichever is later.

Penalties for failing to comply

Any employer who fails to file returns or remit amounts

collected as required is subject to a penalty not to exceed

25% of the unpaid tax.

If an employer pays tax, interest or penalty by check (or

other instrument) that is not honored by the bank on which

it is drawn, the employer shall be assessed a service charge

of $30.

Remember! The money you withhold from your

employees is held in trust for the State of Maryland.

Civil and Criminal Penalties

Civil Penalties

» Suspension or revocation of all business licenses issued

by the State to the employer for willful failure to withhold

or pay income tax to the Comptroller.

» Imposition of a $50 penalty for each violation for

willful failure to provide an income tax statement or for

providing a false withholding statement.

Also, for willful non-compliance with a wage lien, the

employer will be personally liable for excess wages paid

to an employee subject to the lien. In addition, all unpaid

withholding tax, interest and penalties, constitute a lien in

favor of the State of Maryland, extending to all real and

MARYLAND EMPLOYER WITHHOLDING

personal property belonging to the employer.

Criminal Penalties (Upon Conviction)

» Not to exceed ten thousand dollars ($10,000) or

imprisonment not exceeding five years or both, for:

• Willful failure to file a return.

• Willful failure to withhold the required tax.

• Willful failure to pay the tax withheld to the Comptroller.

» Not to exceed five-hundred dollars ($500) or

imprisonment not exceeding six months or both, for:

• Willful failure to provide a copy of withholding tax

statement.

• Providing a false or fraudulent withholding tax

statement.

• Failure to provide information on a withholding

certificate or for filing a false certificate.

• Willful failure to pay to the Comptroller salary wages

or compensation subject to a salary lien.

3. PAYMENTS SUBJECT TO WITHHOLDING

Taxable wages

For withholding purposes, “wages” mean all compensation

for services performed by an employee, including the

cash value of all remuneration paid in any medium other

than cash. (Exceptions are listed later in this section.)

These exceptions are similar to the exclusions for federal

withholding purposes, so that in most instances wages

subject to federal withholding also will be subject to

Maryland withholding.

Taxable “wages” include all employee compensation, such as

salaries, fees, bonuses, commissions, vacation allowances,

back pay and retroactive increases.

Wages paid in any form other than money are measured

by their fair market value. These include lodging, meals,

property or other considerations for personal services.

Agricultural wages subject to Social Security (FICA) tax are

subject to Maryland withholding tax. Tips and gratuities

paid to an employee by a customer also are subject to

withholding tax in the same manner as reported for federal

purposes.

Withholding is not required for the following:

• Domestic service in a private home, local college club or

local chapter of a college fraternity or sorority.

• Services performed by a duly ordained, commissioned

or licensed minister of a church in the exercise of his

ministry or by a member of a religious order in the

exercise of duties required by such order.

• Nonresident individuals employed as seamen upon

vessels engaged in oceanic and foreign trade or

commerce while such vessels are within any of the ports

of Maryland.

• Single and student employees whose total income

will be less than the minimum filing requirement.

(See page 8.)

• Employees paid at a rate of less than $5,000

annually.

Nonresident employees subject to withholding

A nonresident is not subject to tax if:

• His income consists entirely of wages or other

compensation for personal services performed in

Maryland; and

• The state of residence has agreed in writing to allow a

reciprocal exemption from tax and withholding for each

other’s residents.

As a result of this provision, the residents of a number of

states are exempt and no withholding of Maryland tax is

to be made by the employer. Under such circumstances,

it is necessary that Maryland Form MW507, Employee

Maryland Withholding Exemption Certificate, be filed with

the employer in which the employee certifies that he resides

within one of the reciprocal states listed on the form.

Nonresidents from states that have no income tax law or

have no written reciprocal income tax agreement with this

state are subject to Maryland tax and withholding must be

made from salaries and wages for services performed in

Maryland.

Withholding is also required in a sale or exchange of real

property and associated tangible personal property owned

by a nonresident or nonresident entity.

Lottery & gambling winnings subject to withholding

Lottery and other gambling winnings in excess of $5,000

are subject to with holding at a rate of 8.75% for Maryland

residents or 7.5% for nonresidents. Pari-mutuel (horse

racing) winnings in excess of $5,000 and at least 300 times

as large as the original wager are subject to the same

withholding rates.

Exemption certificate

At the time of or before hiring a new employee, the

employer must obtain a certificate of exemption, Maryland

Form MW507, from the employee. This certificate authorizes

the employer to withhold Maryland income tax from the

employee's salary, based on the number of withholding

exemptions claimed on Form MW507. Often, the number of

withholding exemptions will correspond with the number of

personal exemptions allowed the employee in computing his

tax on his Maryland income tax return.

However, if the employee expects that his federal adjusted

gross income will exceed $100,000 (or $150,000 if filing a joint

income tax return) he must use the worksheet to recalculate

the number of withholding exemptions to which he is entitled.

The value of personal exemptions will be reduced at this

income level on the Maryland income tax return. (To see the

reduction in exemptions, at the various income levels, go to

page two of Maryland Form MW507 which can be obtained

at www.marylandtaxes.gov.)

Also, if the employee expects that the amount of Maryland

income tax withheld will not equal the Maryland tax liability,

he must use the worksheet to recalculate the number of

exemptions to which he is entitled. The employee also may

enter into an agreement with the employer to have an

additional amount of tax withheld. As long as the number

of withholding exemptions claimed by the employee does

not exceed the number he is entitled under the law, the

total withholding exemptions shown on the Maryland Form

MW507 do not have to agree with the total shown on the

federal Form W-4.

When a new employee files a certificate, the employer

must make it effective with the first payment of wages.

A certificate, once filed with the employer, will remain in

effect until a new certificate is filed.

If an employee fails to furnish a certificate, the employer is

required to withhold the tax as if the employee had claimed

one withholding exemption.

An employer is required to submit a copy of the exemption

certificate received by the Compliance Division if:

1. The employer has any reason to believe this certificate

is incorrect.

2. The employee claims more than ten (10) exemptions.

3. The employee claims exemption from withholding on the

basis of nonresidence.

4. The employee claims exemption from withholding

because he/she has no tax liability this year, and the

MARYLAND EMPLOYER WITHHOLDING

wages are expected to exceed $200 a week.

5. The employee claims an exemption from withholding

under the Military Spouses Residency Relief Act. (In this

case, Form MW507M must be completed and attached to

Form MW507.)

When the exemption certificate is received, the Compliance

Division will make a determination and will notify the

employer if a change is required.

Withholding for annuity, sick pay and retirement

distributions

A payee of an annuity, sick pay or retirement distribution

may request the payor to withhold tax with respect to

payments of annuities, sick or retirement distribution

payments. If such a request is made, the payor must deduct

and withhold the tax as required. The amount requested

to be withheld from each sick pay, annuity payment or

retirement distribution must be a whole dollar amount

of at least $5 per month for annuities and retirement

distributions, and at least $2 per daily payment in the case

of sick pay.

Mandatory withholding on retirement distributions

When a rollover distribution is subject to a mandatory federal

withholding, the eligible rollover distribution of Maryland

residents is subject to a mandatory state withholding of

7.75%. Otherwise, such withholding should not take place

unless requested by the payee.

Tax-exempt organizations

Entities which are tax-exempt organizations under IRC

501(c)(3), and that are eligible to claim the Maryland

Disability Employment Tax Credit or the Commuter Tax

Credit against their withholding taxes, will use Form

MW508CR to claim the amount of credit. The paper

version of Form 500CR has been discontinued. MW508CR

is attached to MW508 for employers submitting fewer than

25 Forms W-2 or 1099. MW508CR is attached to Form

MW508A for those employers required to file electronically.

See Administrative Release 34

4. DETERMINING THE AMOUNT TO BE WITHHELD

Maryland law provides that the Comptroller develop

withholding tax schedules to approximate the tax on wages,

without considering the tax rates in effect that are less than

4.75%.

In this guide, you will find the appropriate percentage for

the computation of the amount of Maryland income tax to

be withheld. Apply the applicable percentage to the taxable

income. Note: there are two different rates explained

below.

The SINGLE rate is used by single employees; employees

who are dependents on another person's tax return, or

employees who are Married planning to file separately. The

JOINT rate is used by Married taxpayers who plan to file

joint returns, employees who qualify for Head of Household

status on their tax return, or for employees who qualify as

Widow or Widower with a dependent child.

For employees who are residents of Maryland, use the rate

corresponding to the area where the employee lives. Since

each county sets its local income tax rate, there is the

possibility of having 24 different local income tax rates.

To reduce the number of local income tax rates, we have

established 14 local income tax rates. Use the rate that

equals or slightly exceeds the actual local income tax rate

to ensure that sufficient tax is withheld.

For employees who are not residents of Maryland, use the

Nonresident rate, which includes no local tax; but does

include the Special 1.75% Nonresident rate.

For employees who are residents of Maryland and are

working and paying withholding taxes in Delaware or any

other nonreciprocal state, use the Delaware/Nonreciprocal

state rate, which includes local tax and credit for taxes paid

to another state or locality.

Withholding is a combination of the state income tax rate

and local taxes. When using the percentage method of

withholding, the employer must follow these four steps:

1. Subtract an allowance for Standard Deduction (15

percent of wages for the payroll period with a minimum

and maximum as set forth for the particular payroll)

from the employee’s wages.

2. Multiply the amount of one withholding exemption for

the payroll period by the number of exemptions claimed

on the employee’s Form MW507.

3. Subtract the amount determined in Step 2 from the

employee’s wages.

4. Apply the appropriate percentage rate table to the

resulting figure to determine the amount of withholding,

based on the employee’s county of residence. If the

employee is a resident of a nonreciprocal state, use the

special nonresident tax rate.

Visit www.marylandtaxes.gov to use our online

withholding calculator.

5. HOW TO FILE

For filing purposes, employers will fall into one of five types

of filing categories:

• Accelerated – those employers who were required to

withhold $15,000 or more for the preceding calendar year

and who have $700 or more of accumulated withholding

are required to remit the withholding payment within

three business days following that payroll (pay date).

You may request a waiver allowing monthly returns.

A renewal of the waiver also is available if eligibility

to file federal withholding tax returns on a monthly

basis is unchanged. Pay date is defined as the date the

paychecks are made available to employees.

• Quarterly – those employers with less than $700 of

withholding per quarter who are required to remit the

tax withheld on a quarterly basis.

• Monthly – those employers with more than $700 of

withholding in any one quarter who are required to remit

the tax withheld on a monthly basis.

• Seasonal – those employers who operate only during

certain months. You must obtain prior approval to file

on a seasonal basis. If approval is granted, you would

only be required to file reports during the period your

business is in operation.

• Annual – those employers with less than $250

withholding per calendar year are required to remit

the tax withheld on an annual basis. The due date for

filing an annual Form MW506 is the last day of January

following the year to which such withholding applies. In

addition, annual filers must file the Annual Reconciliation

Form MW508 with the Form W-2 for each employee.

bFile

This online service is used to file and pay Employer’s Return

of Income Tax Withheld (MW506). A valid FEIN or SSN and

Maryland CRN (this is your eight-digit Maryland tax account

number) are required. If you have not registered to file

Maryland business taxes or do not have a CRN, you may

You may be asked to provide a bank routing and transit

number (RTN) and a depositor’s account number (DAN) to

make payments of business taxes. The funds automatically

will be withdrawn from your bank account on the date

specified.

Do not send a paper return when using bFile, this

MARYLAND EMPLOYER WITHHOLDING

online service supports the current year and two previous

years. If your return is for a prior period, you may request

these forms by calling Taxpayer Service 410-260-7980, or

e-mail taxhelp@comp.state.md.us.

The Revenue Administration Division has sent postcards to

withholding filers advising them we no longer send paper

coupon books unless the postcard was returned or an

e-mail was received requesting them. This is an effort to

reduce and/or eliminate paper processing and to encourage

employers to use the online service which has many

benefits to offer:

Fast – Enter your business and bank information once.

The information will be filled in each time you file a return,

using auto-fill.

Accurate – The automatic fill-in feature eliminates the risk

of accidently entering wrong business or bank information

when you file your return.

Easy – bFile supports filing and associating multiple

businesses under one user registration. A list of the

businesses will be displayed when you log on.

History – All returns you file while logged on will be

accessible to view in a consolidated list.

You must include your CRN, and, if available, your

FEIN on all withholding forms or other correspondence.

This will ensure that all payments and/or adjustments are

properly posted to your account.

Each year, the Revenue Administration Division analyzes

accounts. If a payment record requires a change in filing

frequency, the employer will be notified. An employer may

file a written request to change the filing frequency, which if

approved will change at the beginning of the next calendar

year. For paper filers, the coupon book for the new calendar

year will reflect any change.

The due dates of returns are as follows:

Period Due date Period Due date

January ..... February 15 July ....... August 15

February .... March 15 August ..... September 15

March ...... April 15 September .. October 15

1st Quarter .. April 15 3rd Quarter .. October 15

April ....... May 15 October .... November 15

May ........ June 15 November ... December 15

June ....... July 15 December ... January 15

2nd Quarter .. July 15 4th Quarter .. January 15

Annual ..... January 31

If a due date falls on a Saturday, Sunday or holiday,

the return is due on the next business day.

W-2 Wage and Tax Statements

On or before January 31 of each year, employers must

provide a wage and tax statement, federal Form W-2, to

each employee. To ensure consistency in reporting, the

Revenue Administration Division will require the state tax

withheld (box 17) and local tax withheld (box 19) to be

combined and reported as one amount in box 17 (state

income tax), and leave box 18 (local wages) blank. The

state pickup amount must be reported in box 14 (other). In

addition, the word “STPICKUP” is to appear in box 14 (other)

of your employees’ year-end printed Form W-2.

Year-End Reconciliation

On or before January 31st of each year, employers must

file a year end reconciliation to the Revenue Administration

Division using Form MW508. Employers have four options

to file their Form MW508. Employers who have 25 or more

W-2s to report are required to file electronically and must

select option 1, 2 or 3. Employers who have less than 25

W-2s to report may use option 4 – paper filing, however,

we encourage all employers regardless of the number of

statements to file electronically using one of the first three

options below.

Any underpayment must be submitted with the reconciliation.

If the account is overpaid, please indicate on the MW508,

whether you wish to have the overpayment refunded or

applied as a credit to future periods. If you request the

credit, please wait for notification of approval prior to using

the credit.

To obtain a complete copy of the 2017 Maryland Employer

Reporting of W-2s Instructions and Specifications booklet,

please visit www.marylandtaxes.gov.

(1) bFile Bulk Upload Application. This application

allows the user (employers/payroll providers) to log

in to our bFile application and upload a text file in the

modified EFW2 format. This application uses the same

registration used for filing Withholding and Sales and

Use Tax returns and payments. As a registered user,

you will create a history that can be viewed by you

whenever you log in to the application.

The Bulk Upload application is designed to accept one

file and validate it before it will accept another file.

We recommend that individuals who submit data for

multiple employers create a separate registration for

each employer, or create one logon and append all

employer data in one file.

Of the four required records within the electronic text

file, the RV record is an electronic version of the paper

form MW508, and is a required record if you file using

this option. If requesting an overpayment or refund, the

request must be included in the RV record.

Also, in the “RV” record, the NAICS code (Business

Activity Code) field position 333-338 is a required 6

digit field (included on the paper MW508). Blanks in

these positions will cause your file to be rejected.

The North American Industry Classification System

(NAICS) is the standard used by federal statistical

agencies in classifying business establishments for

the purpose of collecting, analyzing, and publishing

statistical data related to the U.S. business economy.

To find your NAICS code, please reference h t t p : //

www.census.gov/eos/www/naics/ or call 301-

763-INFO (4636)/ 800-923-8282 (Census Bureau).

The bFile Bulk Upload Testing Application is available

as well. This application allows users to test their

ability to upload and transmit their W-2s and MW508s

using a text or zip file, prior to uploading their annual

production file.

NOTE: at this time, 1099s cannot be submitted using

this method.

(2) bFile File Withholding Reconciliation Application.

This application allows the user (employers/payroll

providers) to log in to our bFile application and

manually key the data from their MW508 and up to 250

W-2 forms. Each W-2 must be keyed in individually,

and the user receives confirmation of the filing when

completed. This application uses the same registration

used for filing Withholding and Sales and Use Tax

returns and payments. As a registered user, you will

create a history that can be viewed by you whenever

you log in to the application. Only one MW508 may be

filed online per business per tax year. If you need to

correct a submitted filing then you must complete a

paper form MW508A which can be downloaded from our

website.

(3) File Using Magnetic Media. This option allows the

user (employers/payroll providers) to file on a CD or 3

½ inch diskette. The records must be in the modified

EFW2 format.

MARYLAND EMPLOYER WITHHOLDING

Of the four required records within the electronic text

file, the RV record is an electronic version of the paper

form MW508, and is a required record if you file using

this option. If requesting an overpayment or refund, the

request must be included in the RV record.

Also, in the “RV” record, the NAICS code (Business

Activity Code) field position 333-338 is a required 6

digit field (included on the paper MW508). Blanks in

these positions will cause your file to be rejected.

The North American Industry Classification System

(NAICS) is the standard used by federal statistical

agencies in classifying business establishments for

the purpose of collecting, analyzing, and publishing

statistical data related to the U.S. business economy.

To find your NAICS code, please reference h t t p : //

www.census.gov/eos/www/naics/ or call 301-

763-INFO (4636)/ 800-923-8282 (Census Bureau).

The reporting of 1099 withholding on the MW508 may

be submitted by magnetic media or paper. If submitting

25 or more 1099s, you are required to file by magnetic

media. There is no other mode of electronic submission

of 1099s.

To obtain a complete copy of The Magnetic

Media Specification Booklet please visit www.

marylandtaxes.gov.

NOTE: For questions on bFile Bulk Upload Application,

bFile File Withholding Reconciliation Application or File

Using Magnetic Media, please contact the Revenue

Administration Division at 410-260-7150.

(4) File Using Paper This option is available to employers

and payroll providers who have fewer than 25 W-2

forms to report. To file by paper you must:

• Complete Form MW508.

• Attach all applicable W-2s and 1099s.

• Then mail to:

Revenue Administration Division

Returns Processing, Room 206

110 Carroll Street

Annapolis, Maryland 21411-0001

If you are not required to report electronically by federal

or Maryland law, and do not wish to submit individual wage

and tax statements, using federal Form W-2 (copy 1), the

Revenue Administration Division will accept a computer

printout provided it contains all of the following information:

• Employer name

• Employer address

• Employer Central Registration Number and Federal

Employer Identification Number (FEIN)

• Employee name

• Employee address

• Employee Social Security Number

• Employee gross earnings

• Employee Maryland earnings

• Amount of Maryland state and local tax withheld from

employee (one figure)

The printout should list the employee’s names in alphabetical

order or Social Security number order. Employers reporting

on computer printouts are still required to furnish each

employee with the annual wage and tax statement, or

federal Form W-2, for reporting salaries and wages for

Maryland tax withheld on the employee’s individual tax

returns.

For all corrections to individual employee accounts, a Form

W2C must be submitted on paper.

Name, Address, Federal Employer Identification

Number Changes and Final Returns.

You can make changes to your name, address, FEIN, and

more online; or use the change of address or ownership

form in the coupon book. Do not make the changes on the

Form MW506. If you have elected to continue to use the

coupon books, they will reflect the new information you have

provided when they are prepared for the new calendar year.

If your FEIN has changed, you may be issued another

coupon book reflecting the new identification number. If

you are using our online options and have updated the FEIN

online, nothing more needs to be done.

You must indicate if the business has been sold or

discontinued. You can do this online as well as using Form

MW506FR. You must notify the Comptroller of Maryland if

withholding has temporarily stopped as well as an ending

date for the temporary stoppage.

Amendments

MW506A or MW506AM

The Form MW506A is used to amend Form MW506 information

for the current calendar year. Enter the period and year

being amended. Enter the previously reported and remitted

amounts under “Previously Reported.” Enter the figures

reflecting the change to the reported amounts under

“Correct Reported.”

If the correct amount is greater than the previously

reported amount, enter the difference in the underpayment/

remittance block, and attach a check or money order

payable to the Comptroller of Maryland.

If the amount is less than the previously reported amount,

enter the amount in the overpayment block. You may

use this amount as a refund or credit against future

withholdings. If you are requesting a credit, please wait for

notification of approval prior to using the credit on a future

period. Please check the appropriate box for a credit or

refund on Form MW506A.

MW508A

The Form MW508A is used to amend Form MW508

information.

Enter the figures from the originally filed Form MW508

in the “Previously Reported” column. Enter the figures

reflecting changes created by the Forms W-2C in the

“Corrected Amounts” column.

If the amount on line 3, “Corrected Amounts” column,

is greater than the amount on line 2, attach a check or

money order payable to the Comptroller of Maryland for the

amount on line 5.

If the amount on line 2 is greater than the amount on line

3, attach a statement containing the following information:

1. Details how the overpayment occurred with all W-2s

pertaining to that overpayment.

2. Whether you will use the overpayment as a credit

against Maryland withholding tax for a future period,

or if you prefer a direct refund. If you are requesting

a credit, please wait for notification of approval

prior to using the credit on a future period.

3. The method by which you submitted the original W-2,

(magnetic tape, paper, etc.)

An employer is not allowed to adjust the amounts reported

as income tax withheld in a prior calendar year unless it is

to correct an administrative error. An administrative error

is any error that does not change the amount of income tax

that was actually withheld. Generally, an employer cannot

adjust the amounts reported for a prior year because the

employee uses the amount shown on Form W-2 as a credit

when filing the income tax return for the year.

MARYLAND EMPLOYER WITHHOLDING

Where Amended Returns Are To Be Sent

All returns in connection with withholding of Maryland income

tax are to be sent to the following address:

Comptroller of Maryland

Remittance Processing Center

110 Carroll Street

Annapolis, Maryland 21411-0001

All remittances should be made by check or money order

payable to the Comptroller of Maryland-WH.

Employers are cautioned not to send cash by mail.

SPECIAL WITHHOLDING INFORMATION FOR SINGLES

AND STUDENTS ONLY

If the employee’s income is below the following

amounts and this income is their only income for the

year, you will not be required to withhold Maryland

Income Tax.

Weekly $ 230.77

Biweekly $ 461.54

Semi-Monthly $ 500.00

Monthly $ 1,000.00

Quarterly $ 3,000.00

Annual $ 12,000.00

Daily $ 32.88

In the event of a disaster or an emergency

If the Governor of Maryland declares a state of emergency,

or, the President declares a federal major disaster or state of

emergency, or, there is a widespread utility outage, any out-

ofstate business that has no registration, nexus or tax filings

in Maryland prior to the declared state of emergency will be

exempt from certain registration requirements. This does

not apply to a business with a prior request to be a Maryland

registered business or to State or local government.

These out-of-state businesses that do disaster- or emergency

related work during a disaster as well as its out-of-state

employees are not subject to the following:

• State and local licensing or registration requirements.

• State or County income taxes.

• Unemployment insurance contributions.

• Personal property tax.

• Sales and Use Tax requirements.

• Employer withholding tax requirements.

However, such businesses must provide a statement related

to the disaster to the Comptroller of Maryland with the

following information:

• Company name.

• State of domicile.

• Principal address.

• Federal Tax Identification Number.

• Date of entry into the state, and,

• Contact information.

MARYLAND EMPLOYER WITHHOLDING

FORMULA

Total wages (before any deductions)

LESS Allowance for Standard Deduction (15% of wages for

payroll period with a minimum and maximum as set

forth for the particular payroll period)

LESS Value of exemptions (number of exemptions times

the allowable amount for one exemption as shown

for the applicable payroll period)

Equals TAXABLE INCOME

Note: The number of exemptions to be used in this formula

is determined from the Form MW507 (Maryland Employee

Exemption Certicate) led by your employee. Form MW507 is

available on our Web site at www.marylandtaxes.gov.

Amount 15% allowance for

Payroll of one Standard Deduction*

period exemption MIN MAX

Weekly $ 61.54 $ 29.00 $ 43.27

Bi-weekly $ 123.08 $ 58.05 $ 86.54

Semi-monthly $ 133.33 $ 62.50 $ 93.75

Monthly $ 266.67 $ 125.00 $ 187.50

Quarterly $ 800.00 $ 375.00 $ 562.50

Annually $ 3,200.00 $ 1,500.00 $ 2,250.00

Daily $ 8.77 $ 4.15 $ 6.16

* The standard Deduction is 15% of the gross income with a

minimum of $1,500 and a maximum of $2,250.

This table includes Maryland state and local income taxes less credit for Delaware income tax

Percentage method of withholding for

MARYLAND RESIDENT EMPLOYEES WHO WORK IN DELAWARE

(a) Married Filing Joint or Head of Household

Withholding - Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $96.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 2,885 3.20%

$ 2,885 $ 3,365 92.31 plus 3.20% $ 2,885

$ 3,365 $ 4,327 107.69 plus 3.20% $ 3,365

$ 4,327 $ 5,769 138.46 plus 3.20% $ 4,327

$ 5,769 -- 184.62 plus 3.20% $ 5,769

Withholding - Bi-Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $192.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 5,769 3.20%

$ 5,769 $ 6,731 184.62 plus 3.20% $ 5,769

$ 6,731 $ 8,654 215.38 plus 3.20% $ 6,731

$ 8,654 $ 11,538 276.92 plus 3.20% $ 8,654

$ 11,538 -- 369.23 plus 3.20% $ 11,538

Withholding - Semi-Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $208.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 6,250 3.20%

$ 6,250 $ 7,292 200.00 plus 3.20% $ 6,250

$ 7,292 $ 9,375 233.33 plus 3.20% $ 7,292

$ 9,375 $ 12,500 300.00 plus 3.20% $ 9,375

$ 12,500 -- 400.00 plus 3.20% $ 12,500

Withholding - Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $417.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 12,500 3.20%

$ 12,500 $ 14,583 400.00 plus 3.20% $ 12,500

$ 14,583 $ 18,750 466.67 plus 3.20% $ 14,583

$ 18,750 $ 25,000 600.00 plus 3.20% $ 18,750

$ 25,000 -- 800.00 plus 3.20% $ 25,000

(b) Single including Married Filing Separately or Dependent

Withholding - Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $96.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 1,923 3.20%

$ 1,923 $ 2,404 61.54 plus 3.20% $ 1,923

$ 2,404 $ 2,885 76.92 plus 3.20% $ 2,404

$ 2,885 $ 4,808 92.31 plus 3.20% $ 2,885

$ 4,808 -- 153.85 plus 3.20% $ 4,808

Withholding - Bi-Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $192.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 3,846 3.20%

$ 3,846 $ 4,808 123.08 plus 3.20% $ 3,846

$ 4,808 $ 5,769 153.85 plus 3.20% $ 4,808

$ 5,769 $ 9,615 184.62 plus 3.20% $ 5,769

$ 9,615 -- 307.69 plus 3.20% $ 9,615

Withholding - Semi-Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $208.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 4,167 3.20%

$ 4,167 $ 5,208 133.33 plus 3.20% $ 4,167

$ 5,208 $ 6,250 166.67 plus 3.20% $ 5,208

$ 6,250 $ 10,417 200.00 plus 3.20% $ 6,250

$ 10,417 -- 333.33 plus 3.20% $ 10,417

Withholding - Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $417.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 8,333 3.20%

$ 8,333 $ 10,417 266.67 plus 3.20% $ 8,333

$ 10,417 $ 12,500 333.33 plus 3.20% $ 10,417

$ 12,500 $ 20,833 400.00 plus 3.20% $ 12,500

$ 20,833 -- 666.67 plus 3.20% $ 20,833

MARYLAND EMPLOYER WITHHOLDING

FORMULA

Total wages (before any deductions)

LESS Allowance for Standard Deduction (15% of wages for

payroll period with a minimum and maximum as set

forth for the particular payroll period)

LESS Value of exemptions (number of exemptions times

the allowable amount for one exemption as shown

for the applicable payroll period)

Equals TAXABLE INCOME

Note: The number of exemptions to be used in this formula

is determined from the Form MW507 (Maryland Employee

Exemption Certicate) led by your employee. Form MW507 is

available on our Web site at www.marylandtaxes.gov.

Amount 15% allowance for

Payroll of one Standard Deduction*

period exemption MIN MAX

Weekly $ 61.54 $ 29.00 $ 43.27

Bi-weekly $ 123.08 $ 58.05 $ 86.54

Semi-monthly $ 133.33 $ 62.50 $ 93.75

Monthly $ 266.67 $ 125.00 $ 187.50

Quarterly $ 800.00 $ 375.00 $ 562.50

Annually $ 3,200.00 $ 1,500.00 $ 2,250.00

Daily $ 8.77 $ 4.15 $ 6.16

* The standard Deduction is 15% of the gross income with a

minimum of $1,500 and a maximum of $2,250.

(a) Married Filing Joint or Head of Household

Withholding - Quarterly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $1,250.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 37,500 3.20%

$ 37,500 $ 43,750 1,200.00 plus 3.20% $ 37,500

$ 43,750 $ 56,250 1,400.00 plus 3.20% $ 43,750

$ 56,250 $ 75,000 1,800.00 plus 3.20% $ 56,250

$ 75,000 -- 2,400.00 plus 3.20% $ 75,000

Withholding - Daily payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $13.70

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 412 3.20%

$ 412 $ 481 13.19 plus 3.20% $ 412

$ 481 $ 618 15.38 plus 3.20% $ 481

$ 618 $ 824 19.78 plus 3.20% $ 618

$ 824 -- 26.37 plus 3.20% $ 824

Withholding - Annual payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $5,000.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 150,000 3.20%

$ 150,000 $ 175,000 4,800.00 plus 3.20% $ 150,000

$ 175,000 $ 225,000 5,600.00 plus 3.20% $ 175,000

$ 225,000 $ 300,000 7,200.00 plus 3.20% $ 225,000

$ 300,000 -- 9,600.00 plus 3.20% $ 300,000

(b) Single including Married Filing Separately or Dependent

Withholding - Quarterly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $1,250.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 25,000 3.20%

$ 25,000 $ 31,250 800.00 plus 3.20% $ 25,000

$ 31,250 $ 37,500 1,000.00 plus 3.20% $ 31,250

$ 37,500 $ 62,500 1,200.00 plus 3.20% $ 37,500

$ 62,500 -- 2,000.00 plus 3.20% $ 62,500

Withholding - Daily payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $13.70

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 275 3.20%

$ 275 $ 343 8.79 plus 3.20% $ 275

$ 343 $ 412 10.99 plus 3.20% $ 343

$ 412 $ 687 13.19 plus 3.20% $ 412

$ 687 -- 21.98 plus 3.20% $ 687

Withholding - Annual payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $5,000.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 100,000 3.20%

$ 100,000 $ 125,000 3,200.00 plus 3.20% $ 100,000

$ 125,000 $ 150,000 4,000.00 plus 3.20% $ 125,000

$ 150,000 $ 250,000 4,800.00 plus 3.20% $ 150,000

$ 250,000 -- 8,000.00 plus 3.20% $ 250,000

Percentage method of withholding for

MARYLAND RESIDENT EMPLOYEES WHO WORK IN DELAWARE

Lump Sum Distribution of Annual Bonus

The amount to be withheld shall be

3.20%

This table includes Maryland state and local income taxes less credit for Delaware income tax

MARYLAND EMPLOYER WITHHOLDING

FORMULA

Total wages (before any deductions)

LESS Allowance for Standard Deduction (15% of wages for

payroll period with a minimum and maximum as set

forth for the particular payroll period)

LESS Value of exemptions (number of exemptions times

the allowable amount for one exemption as shown

for the applicable payroll period)

Equals TAXABLE INCOME

Note: The number of exemptions to be used in this formula

is determined from the Form MW507 (Maryland Employee

Exemption Certicate) led by your employee. Form MW507 is

available on our Web site at www.marylandtaxes.gov.

Amount 15% allowance for

Payroll of one Standard Deduction*

period exemption MIN MAX

Weekly $ 61.54 $ 29.00 $ 43.27

Bi-weekly $ 123.08 $ 58.05 $ 86.54

Semi-monthly $ 133.33 $ 62.50 $ 93.75

Monthly $ 266.67 $ 125.00 $ 187.50

Quarterly $ 800.00 $ 375.00 $ 562.50

Annually $ 3,200.00 $ 1,500.00 $ 2,250.00

Daily $ 8.77 $ 4.15 $ 6.16

* The standard Deduction is 15% of the gross income with a

minimum of $1,500 and a maximum of $2,250.

Percentage method of withholding for

1.75 PERCENT LOCAL INCOME TAX

(a) Married Filing Joint or Head of Household

Withholding - Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $96.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 2,885 0.00 plus 6.50%

$ 2,885 $ 3,365 187.50 plus 6.75% $ 2,885

$ 3,365 $ 4,327 219.95 plus 7.00% $ 3,365

$ 4,327 $ 5,769 287.26 plus 7.25% $ 4,327

$ 5,769 -- 391.83 plus 7.50% $ 5,769

Withholding - Bi-Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $192.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 5,769 0.00 plus 6.50%

$ 5,769 $ 6,731 375.00 plus 6.75% $ 5,769

$ 6,731 $ 8,654 439.90 plus 7.00% $ 6,731

$ 8,654 $ 11,538 574.52 plus 7.25% $ 8,654

$ 11,538 -- 783.65 plus 7.50% $ 11,538

Withholding - Semi-Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $208.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 6,250 0.00 plus 6.50%

$ 6,250 $ 7,292 406.25 plus 6.75% $ 6,250

$ 7,292 $ 9,375 476.56 plus 7.00% $ 7,292

$ 9,375 $ 12,500 622.40 plus 7.25% $ 9,375

$ 12,500 -- 848.96 plus 7.50% $ 12,500

Withholding - Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $417.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 12,500 0.00 plus 6.50%

$ 12,500 $ 14,583 812.50 plus 6.75% $ 12,500

$ 14,583 $ 18,750 953.13 plus 7.00% $ 14,583

$ 18,750 $ 25,000 1,244.49 plus 7.25% $ 18,750

$ 25,000 -- 1,697.92 plus 7.50% $ 25,000

(b) Single including Married Filing Separately or Dependent

Withholding - Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $96.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 1,923 0.00 plus 6.50%

$ 1,923 $ 2,404 125.00 plus 6.75% $ 1,923

$ 2,404 $ 2,885 157.45 plus 7.00% $ 2,404

$ 2,885 $ 4,808 191.11 plus 7.25% $ 2,885

$ 4,808 -- 330.53 plus 7.50% $ 4,808

Withholding - Bi-Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $192.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 3,846 0.00 plus 6.50%

$ 3,846 $ 4,808 250.00 plus 6.75% $ 3,846

$ 4,808 $ 5,769 314.90 plus 7.00% $ 4,808

$ 5,769 $ 9,615 382.21 plus 7.25% $ 5,769

$ 9,615 -- 661.06 plus 7.50% $ 9,615

Withholding - Semi-Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $208.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 4,167 0.00 plus 6.50%

$ 4,167 $ 5,208 270.83 plus 6.75% $ 4,167

$ 5,208 $ 6,250 341.15 plus 7.00% $ 5,208

$ 6,250 $ 10,417 414.06 plus 7.25% $ 6,250

$ 10,417 -- 716.15 plus 7.50% $ 10,417

Withholding - Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $417.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 8,333 0.00 plus 6.50%

$ 8,333 $ 10,417 541.67 plus 6.75% $ 8,333

$ 10,417 $ 12,500 682.29 plus 7.00% $ 10,417

$ 12,500 $ 20,833 828.13 plus 7.25% $ 12,500

$ 20,833 -- 1,432.29 plus 7.50% $ 20,833

MARYLAND EMPLOYER WITHHOLDING

FORMULA

Total wages (before any deductions)

LESS Allowance for Standard Deduction (15% of wages for

payroll period with a minimum and maximum as set

forth for the particular payroll period)

LESS Value of exemptions (number of exemptions times

the allowable amount for one exemption as shown

for the applicable payroll period)

Equals TAXABLE INCOME

Note: The number of exemptions to be used in this formula

is determined from the Form MW507 (Maryland Employee

Exemption Certicate) led by your employee. Form MW507 is

available on our Web site at www.marylandtaxes.gov.

Amount 15% allowance for

Payroll of one Standard Deduction*

period exemption MIN MAX

Weekly $ 61.54 $ 29.00 $ 43.27

Bi-weekly $ 123.08 $ 58.05 $ 86.54

Semi-monthly $ 133.33 $ 62.50 $ 93.75

Monthly $ 266.67 $ 125.00 $ 187.50

Quarterly $ 800.00 $ 375.00 $ 562.50

Annually $ 3,200.00 $ 1,500.00 $ 2,250.00

Daily $ 8.77 $ 4.15 $ 6.16

* The standard Deduction is 15% of the gross income with a

minimum of $1,500 and a maximum of $2,250.

(a) Married Filing Joint or Head of Household

Withholding - Quarterly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $1,250.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 37,500 0.00 plus 6.50%

$ 37,500 $ 43,750 2,437.50 plus 6.75% $ 37,500

$ 43,750 $ 56,250 2,859.38 plus 7.00% $ 43,750

$ 56,250 $ 75,000 3,734.38 plus 7.25% $ 56,250

$ 75,000 -- 5,093.75 plus 7.50% $ 75,000

Withholding - Daily payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $13.70

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 412 0.00 plus 6.50%

$ 412 $ 481 26.79 plus 6.75% $ 412

$ 481 $ 618 31.42 plus 7.00% $ 481

$ 618 $ 824 41.04 plus 7.25% $ 618

$ 824 -- 55.98 plus 7.50% $ 824

Withholding - Annual payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $5,000.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 150,000 0.00 plus 6.50%

$ 150,000 $ 175,000 9,750.00 plus 6.75% $ 150,000

$ 175,000 $ 225,000 11,437.50 plus 7.00% $ 175,000

$ 225,000 $ 300,000 14,937.50 plus 7.25% $ 225,000

$ 300,000 -- 20,375.00 plus 7.50% $ 300,000

(b) Single including Married Filing Separately or Dependent

Withholding - Quarterly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $1,250.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 25,000 0.00 plus 6.50%

$ 25,000 $ 31,250 1,625.00 plus 6.75% $ 25,000

$ 31,250 $ 37,500 2,046.88 plus 7.00% $ 31,250

$ 37,500 $ 62,500 2,484.38 plus 7.25% $ 37,500

$ 62,500 -- 4,296.88 plus 7.50% $ 62,500

Withholding - Daily payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $13.70

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 275 0.00 plus 6.50%

$ 275 $ 343 17.86 plus 6.75% $ 275

$ 343 $ 412 22.49 plus 7.00% $ 343

$ 412 $ 687 27.30 plus 7.25% $ 412

$ 687 -- 47.22 plus 7.50% $ 687

Withholding - Annual payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $5,000.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 100,000 0.00 plus 6.50%

$ 100,000 $ 125,000 6,500.00 plus 6.75% $ 100,000

$ 125,000 $ 150,000 8,187.50 plus 7.00% $ 125,000

$ 150,000 $ 250,000 9,937.50 plus 7.25% $ 150,000

$ 250,000 -- 17,187.50 plus 7.50% $ 250,000

Lump Sum Distribution of Annual Bonus

The amount to be withheld shall be

7.50%

Percentage method of withholding for

1.75 PERCENT LOCAL INCOME TAX

MARYLAND EMPLOYER WITHHOLDING

FORMULA

Total wages (before any deductions)

LESS Allowance for Standard Deduction (15% of wages for

payroll period with a minimum and maximum as set

forth for the particular payroll period)

LESS Value of exemptions (number of exemptions times

the allowable amount for one exemption as shown

for the applicable payroll period)

Equals TAXABLE INCOME

Note: The number of exemptions to be used in this formula

is determined from the Form MW507 (Maryland Employee

Exemption Certicate) led by your employee. Form MW507 is

available on our Web site at www.marylandtaxes.gov.

Amount 15% allowance for

Payroll of one Standard Deduction*

period exemption MIN MAX

Weekly $ 61.54 $ 29.00 $ 43.27

Bi-weekly $ 123.08 $ 58.05 $ 86.54

Semi-monthly $ 133.33 $ 62.50 $ 93.75

Monthly $ 266.67 $ 125.00 $ 187.50

Quarterly $ 800.00 $ 375.00 $ 562.50

Annually $ 3,200.00 $ 1,500.00 $ 2,250.00

Daily $ 8.77 $ 4.15 $ 6.16

* The standard Deduction is 15% of the gross income with a

minimum of $1,500 and a maximum of $2,250.

Percentage method of withholding for

2.25 PERCENT LOCAL INCOME TAX

(a) Married Filing Joint or Head of Household

Withholding - Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $96.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 2,885 7.00%

$ 2,885 $ 3,365 201.92 plus 7.25% $ 2,885

$ 3,365 $ 4,327 236.78 plus 7.50% $ 3,365

$ 4,327 $ 5,769 308.89 plus 7.75% $ 4,327

$ 5,769 -- 420.67 plus 8.00% $ 5,769

Withholding - Bi-Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $192.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 5,769 7.00%

$ 5,769 $ 6,731 403.85 plus 7.25% $ 5,769

$ 6,731 $ 8,654 473.56 plus 7.50% $ 6,731

$ 8,654 $ 11,538 617.79 plus 7.75% $ 8,654

$ 11,538 -- 841.35 plus 8.00% $ 11,538

Withholding - Semi-Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $208.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 6,250 7.00%

$ 6,250 $ 7,292 437.50 plus 7.25% $ 6,250

$ 7,292 $ 9,375 513.02 plus 7.50% $ 7,292

$ 9,375 $ 12,500 669.27 plus 7.75% $ 9,375

$ 12,500 -- 911.46 plus 8.00% $ 12,500

Withholding - Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $417.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 12,500 7.00%

$ 12,500 $ 14,583 875.00 plus 7.25% $ 12,500

$ 14,583 $ 18,750 1,026.04 plus 7.50% $ 14,583

$ 18,750 $ 25,000 1,338.54 plus 7.75% $ 18,750

$ 25,000 -- 1,822.92 plus 8.00% $ 25,000

(b) Single including Married Filing Separately or Dependent

Withholding - Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $96.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 1,923 7.00%

$ 1,923 $ 2,404 134.62 plus 7.25% $ 1,923

$ 2,404 $ 2,885 169.47 plus 7.50% $ 2,404

$ 2,885 $ 4,808 205.53 plus 7.75% $ 2,885

$ 4,808 -- 354.57 plus 8.00% $ 4,808

Withholding - Bi-Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $192.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 3,846 7.00%

$ 3,846 $ 4,808 269.23 plus 7.25% $ 3,846

$ 4,808 $ 5,769 338.94 plus 7.50% $ 4,808

$ 5,769 $ 9,615 411.06 plus 7.75% $ 5,769

$ 9,615 -- 709.13 plus 8.00% $ 9,615

Withholding - Semi-Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $208.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 4,167 7.00%

$ 4,167 $ 5,208 291.67 plus 7.25% $ 4,167

$ 5,208 $ 6,250 367.19 plus 7.50% $ 5,208

$ 6,250 $ 10,417 445.31 plus 7.75% $ 6,250

$ 10,417 -- 768.23 plus 8.00% $ 10,417

Withholding - Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $417.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 8,333 7.00%

$ 8,333 $ 10,417 583.33 plus 7.25% $ 8,333

$ 10,417 $ 12,500 734.38 plus 7.50% $ 10,417

$ 12,500 $ 20,833 890.63 plus 7.75% $ 12,500

$ 20,833 -- 1,536.46 plus 8.00% $ 20,833

MARYLAND EMPLOYER WITHHOLDING

FORMULA

Total wages (before any deductions)

LESS Allowance for Standard Deduction (15% of wages for

payroll period with a minimum and maximum as set

forth for the particular payroll period)

LESS Value of exemptions (number of exemptions times

the allowable amount for one exemption as shown

for the applicable payroll period)

Equals TAXABLE INCOME

Note: The number of exemptions to be used in this formula

is determined from the Form MW507 (Maryland Employee

Exemption Certicate) led by your employee. Form MW507 is

available on our Web site at www.marylandtaxes.gov.

Amount 15% allowance for

Payroll of one Standard Deduction*

period exemption MIN MAX

Weekly $ 61.54 $ 29.00 $ 43.27

Bi-weekly $ 123.08 $ 58.05 $ 86.54

Semi-monthly $ 133.33 $ 62.50 $ 93.75

Monthly $ 266.67 $ 125.00 $ 187.50

Quarterly $ 800.00 $ 375.00 $ 562.50

Annually $ 3,200.00 $ 1,500.00 $ 2,250.00

Daily $ 8.77 $ 4.15 $ 6.16

* The standard Deduction is 15% of the gross income with a

minimum of $1,500 and a maximum of $2,250.

(a) Married Filing Joint or Head of Household

Withholding - Quarterly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $1,250.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 37,500 7.00%

$ 37,500 $ 43,750 2,625.00 plus 7.25% $ 37,500

$ 43,750 $ 56,250 3,078.13 plus 7.50% $ 43,750

$ 56,250 $ 75,000 4,015.63 plus 7.75% $ 56,250

$ 75,000 -- 5,468.75 plus 8.00% $ 75,000

Withholding - Daily payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $13.70

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 412 7.00%

$ 412 $ 481 28.85 plus 7.25% $ 412

$ 481 $ 618 33.83 plus 7.50% $ 481

$ 618 $ 824 44.13 plus 7.75% $ 618

$ 824 -- 60.10 plus 8.00% $ 824

Withholding - Annual payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $5,000.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 150,000 7.00%

$ 150,000 $ 175,000 10,500.00 plus 7.25% $ 150,000

$ 175,000 $ 225,000 12,312.50 plus 7.50% $ 175,000

$ 225,000 $ 300,000 16,062.50 plus 7.75% $ 225,000

$ 300,000 -- 21,875.00 plus 8.00% $ 300,000

(b) Single including Married Filing Separately or Dependent

Withholding - Quarterly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $1,250.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 25,000 7.00%

$ 25,000 $ 31,250 1,750.00 plus 7.25% $ 25,000

$ 31,250 $ 37,500 2,203.13 plus 7.50% $ 31,250

$ 37,500 $ 62,500 2,671.88 plus 7.75% $ 37,500

$ 62,500 -- 4,609.38 plus 8.00% $ 62,500

Withholding - Daily payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $13.70

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 275 7.00%

$ 275 $ 343 19.23 plus 7.25% $ 275

$ 343 $ 412 24.21 plus 7.50% $ 343

$ 412 $ 687 29.36 plus 7.75% $ 412

$ 687 -- 50.65 plus 8.00% $ 687

Withholding - Annual payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $5,000.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 100,000 7.00%

$ 100,000 $ 125,000 7,000.00 plus 7.25% $ 100,000

$ 125,000 $ 150,000 8,812.50 plus 7.50% $ 125,000

$ 150,000 $ 250,000 10,687.50 plus 7.75% $ 150,000

$ 250,000 -- 18,437.50 plus 8.00% $ 250,000

Percentage method of withholding for

2.25 PERCENT LOCAL INCOME TAX

Lump Sum Distribution of Annual Bonus

The amount to be withheld shall be

8.00%

MARYLAND EMPLOYER WITHHOLDING

FORMULA

Total wages (before any deductions)

LESS Allowance for Standard Deduction (15% of wages for

payroll period with a minimum and maximum as set

forth for the particular payroll period)

LESS Value of exemptions (number of exemptions times

the allowable amount for one exemption as shown

for the applicable payroll period)

Equals TAXABLE INCOME

Note: The number of exemptions to be used in this formula

is determined from the Form MW507 (Maryland Employee

Exemption Certicate) led by your employee. Form MW507 is

available on our Web site at www.marylandtaxes.gov.

Amount 15% allowance for

Payroll of one Standard Deduction*

period exemption MIN MAX

Weekly $ 61.54 $ 29.00 $ 43.27

Bi-weekly $ 123.08 $ 58.05 $ 86.54

Semi-monthly $ 133.33 $ 62.50 $ 93.75

Monthly $ 266.67 $ 125.00 $ 187.50

Quarterly $ 800.00 $ 375.00 $ 562.50

Annually $ 3,200.00 $ 1,500.00 $ 2,250.00

Daily $ 8.77 $ 4.15 $ 6.16

* The standard Deduction is 15% of the gross income with a

minimum of $1,500 and a maximum of $2,250.

Withholding Daily Period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $13.70.

If taxable net income is: The amount to be

Over: But not over: withheld shall be of excess over

$ 0 $ 412 7.15%

$ 412 $ 481 29.46 plus 7.40% $ 412

$ 481 $ 618 34.55 plus 7.65% $ 481

$ 618 $ 824 45.05 plus 7.90% $ 618

$ 824 -- 61.33 plus 8.15% $ 824

Withholding Weekly Period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $96.

If taxable net income is: The amount to be

Over: But not over: withheld shall be of excess over

$ 0 $ 2,885 7.15%

$ 2,885 $ 3,365 206.25 plus 7.40% $ 2,885

$ 3,365 $ 4,327 241.83 plus 7.65% $ 3,365

$ 4,327 $ 5,769 315.38 plus 7.90% $ 4,327

$ 5,769 -- 429.33 plus 8.15% $ 5,769

Withholding Bi-Weekly Period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $192.

If taxable net income is: The amount to be

Over: But not over: withheld shall be of excess over

$ 0 $ 5,769 7.15%

$ 5,769 $ 6,731 412.50 plus 7.40% $ 5,769

$ 6,731 $ 8,654 483.65 plus 7.65% $ 6,731

$ 8,654 $ 11,538 630.77 plus 7.90% $ 8,654

$ 11,538 -- 858.65 plus 8.15% $ 11,538

Withholding Semi-Monthly Period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $208.

If taxable net income is: The amount to be

Over: But not over: withheld shall be of excess over

$ 0 $ 6,25 7.15%

$ 6,250 $ 7,292 446.88 plus 7.40% $ 6,250

$ 7,292 $ 9,375 523.96 plus 7.65% $ 7,292

$ 9,375 $ 12,500 683.33 plus 7.90% $ 9,375

$ 12,500 -- 930.21 plus 8.15% $ 12,500

Percentage method of withholding for

2.40 PERCENT LOCAL INCOME TAX

(a) Married Filing Joint or Head of Household

(b) Single including Married Filing Separately or Dependent

Withholding Daily Period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $13.70.

If taxable net income is: The amount to be

Over: But not over: withheld shall be of excess over

$ 0 $ 275 7.15%

$ 275 $ 343 19.64 plus 7.40% $ 275

$ 343 $ 412 24.73 plus 7.65% $ 343

$ 412 $ 687 29.98 plus 7.90% $ 412

$ 687 -- 51.68 plus 8.15% $ 687

Withholding Weekly Period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $96

If taxable net income is: The amount to be

Over: But not over: withheld shall be of excess over

$ 0 $ 1,923 7.15%

$ 1,923 $ 2,404 137.50 plus 7.40% $ 1,923

$ 2,404 $ 2,885 173.08 plus 7.65% $ 2,404

$ 2,885 $ 4,808 209.86 plus 7.90% $ 2,885

$ 4,808 -- 361.78 plus 8.15% $ 4,808

Withholding Bi-Weekly Period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $192.

If taxable net income is: The amount to be

Over: But not over: withheld shall be of excess over

$ 0 $ 3,846 7.15%

$ 3,846 $ 4,808 275.00 plus 7.40% $ 3,846

$ 4,808 $ 5,769 346.15 plus 7.65% $ 4,808

$ 5,769 $ 9,615 419.71 plus 7.90% $ 5,769

$ 9,615 -- 723.56 plus 8.15% $ 9,615

Withholding Semi-Monthly Period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $208.

If taxable net income is: The amount to be

Over: But not over: withheld shall be of excess over

$ 0 $ 4,167 7.15%

$ 4,167 $ 5,208 297.92 plus 7.40% $ 4,167

$ 5,208 $ 6,250 375.00 plus 7.65% $ 5,208

$ 6,250 $ 10,417 454.69 plus 7.90% $ 6,250

$ 10,417 -- 783.85 plus 8.15% $ 10,417

MARYLAND EMPLOYER WITHHOLDING

FORMULA

Total wages (before any deductions)

LESS Allowance for Standard Deduction (15% of wages for

payroll period with a minimum and maximum as set

forth for the particular payroll period)

LESS Value of exemptions (number of exemptions times

the allowable amount for one exemption as shown

for the applicable payroll period)

Equals TAXABLE INCOME

Note: The number of exemptions to be used in this formula

is determined from the Form MW507 (Maryland Employee

Exemption Certicate) led by your employee. Form MW507 is

available on our Web site at www.marylandtaxes.gov.

Amount 15% allowance for

Payroll of one Standard Deduction*

period exemption MIN MAX

Weekly $ 61.54 $ 29.00 $ 43.27

Bi-weekly $ 123.08 $ 58.05 $ 86.54

Semi-monthly $ 133.33 $ 62.50 $ 93.75

Monthly $ 266.67 $ 125.00 $ 187.50

Quarterly $ 800.00 $ 375.00 $ 562.50

Annually $ 3,200.00 $ 1,500.00 $ 2,250.00

Daily $ 8.77 $ 4.15 $ 6.16

* The standard Deduction is 15% of the gross income with a

minimum of $1,500 and a maximum of $2,250.

Withholding Monthly Period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $417.

If taxable net income is: The amount to be

Over: But not over: withheld shall be of excess over

$ 0 $ 12,500 7.15%

$ 12,500 $ 14,583 893.75 plus 7.40% $ 12,500

$ 14,583 $ 18,750 1,047.92 plus 7.65% $ 14,853

$ 18,750 $ 25,000 1,366.67 plus 7.90% $ 18,750

$ 25,000 -- 1,860.42 plus 8.15% $ 25,000

Withholding Quarterly Period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $1250.

If taxable net income is: The amount to be

Over: but not over: withheld shall be of excess over

$ 0 $ 37,500 7.15%

$ 37,500 $ 43,750 2,681.25 plus 7.40% $ 37,500

$ 43,750 $ 56,250 3,143.75 plus 7.65% $ 43,750

$ 56,250 $ 75,000 4,100.00 plus 7.90% $ 56,250

$ 75,000 -- 5,581.25 plus 8.15% $ 75,000

Withholding Annual Period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $5,000.

If taxable net income is: The amount to be

Over: But not over: withheld shall be of excess over

$ 0 $ 150,000 7.15%

$ 150,000 $ 175,000 10,725.00 plus 7.40% $ 150,000

$ 175,000 $ 225,000 12,575.00 plus 7.65% $ 175,000

$ 225,000 $ 300,000 16,400.00 plus 7.90% $ 225,000

$ 300,000 -- 22,325.00 plus 8.15% $ 300,000

(a) Married Filing Joint or Head of Household

(b) Single including Married Filing Separately or Dependent

Amount to Be Withheld on Annual Bonus

Paid In Lump Sum

8.15% of Bonus

Withholding Monthly Period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $417.

If taxable net income is: The amount to be

Over: But not over: withheld shall be of excess over

$ 0 $ 8,333 7.15%

$ 8,333 $ 10,417 595.83 plus 7.40% $ 8,333

$ 10,417 $ 12,500 750.00 plus 7.65% $ 10,417

$ 12,500 $ 20,833 909.38 plus 7.90% $ 12,500

$ 20,833 -- 1,567.71 plus 8.15% $ 20,833

Withholding Quarterly Period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $1250.

If taxable net income is: The amount to be

Over: But not over: withheld shall be of excess over

$ 0 $ 25,000 7.15%

$ 25,000 $ 31,250 1,787.50 plus 7.40% $ 25,000

$ 31,250 $ 37,500 2,250.00 plus 7.65% $ 31,250

$ 37,500 $ 62,500 2,728.13 plus 7.90% $ 37,500

$ 62,500 -- 4,703.13 plus 8.15% $ 62,500

Withholding Annual Period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $5,000.

If taxable net income is: The amount to be

Over: But not over: withheld shall be of excess over

$ 0 $ 100,000 7.15%

$ 100,000 $ 125,000 7,150.00 plus 7.40% $ 100,000

$ 125,000 $ 150,000 9,000.00 plus 7.65% $ 125,000

$ 150,000 $ 250,000 10,912.50 plus 7.90% $ 150,000

$ 250,000 -- 18,812.50 plus 8.15% $ 250,000

Percentage method of withholding for

2.40 PERCENT LOCAL INCOME TAX

MARYLAND EMPLOYER WITHHOLDING

FORMULA

Total wages (before any deductions)

LESS Allowance for Standard Deduction (15% of wages for

payroll period with a minimum and maximum as set

forth for the particular payroll period)

LESS Value of exemptions (number of exemptions times

the allowable amount for one exemption as shown

for the applicable payroll period)

Equals TAXABLE INCOME

Note: The number of exemptions to be used in this formula

is determined from the Form MW507 (Maryland Employee

Exemption Certicate) led by your employee. Form MW507 is

available on our Web site at www.marylandtaxes.gov.

Amount 15% allowance for

Payroll of one Standard Deduction*

period exemption MIN MAX

Weekly $ 61.54 $ 29.00 $ 43.27

Bi-weekly $ 123.08 $ 58.05 $ 86.54

Semi-monthly $ 133.33 $ 62.50 $ 93.75

Monthly $ 266.67 $ 125.00 $ 187.50

Quarterly $ 800.00 $ 375.00 $ 562.50

Annually $ 3,200.00 $ 1,500.00 $ 2,250.00

Daily $ 8.77 $ 4.15 $ 6.16

* The standard Deduction is 15% of the gross income with a

minimum of $1,500 and a maximum of $2,250.

Percentage method of withholding for

2.50 PERCENT LOCAL INCOME TAX

(a) Married Filing Joint or Head of Household

Withholding - Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $96.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 2,885 7.25%

$ 2,885 $ 3,365 209.13 plus 7.50% $ 2,885

$ 3,365 $ 4,327 245.19 plus 7.75% $ 3,365

$ 4,327 $ 5,769 319.71 plus 8.00% $ 4,327

$ 5,769 -- 435.10 plus 8.25% $ 5,769

Withholding - Bi-Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $192.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 5,769 7.25%

$ 5,769 $ 6,731 418.27 plus 7.50% $ 5,769

$ 6,731 $ 8,654 490.38 plus 7.75% $ 6,731

$ 8,654 $ 11,538 639.42 plus 8.00% $ 8,654

$ 11,538 -- 870.19 plus 8.25% $ 11,538

Withholding - Semi-Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $208.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 6,250 7.25%

$ 6,250 $ 7,292 453.13 plus 7.50% $ 6,250

$ 7,292 $ 9,375 531.25 plus 7.75% $ 7,292

$ 9,375 $ 12,500 692.71 plus 8.00% $ 9,375

$ 12,500 -- 942.71 plus 8.25% $ 12,500

Withholding - Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $417.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 12,500 7.25%

$ 12,500 $ 14,583 906.25 plus 7.50% $ 12,500

$ 14,583 $ 18,750 1,062.50 plus 7.75% $ 14,583

$ 18,750 $ 25,000 1,385.42 plus 8.00% $ 18,750

$ 25,000 -- 1,885.42 plus 8.25% $ 25,000

(b) Single including Married Filing Separately or Dependent

Withholding - Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $96.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 1,923 7.25%

$ 1,923 $ 2,404 139.42 plus 7.50% $ 1,923

$ 2,404 $ 2,885 175.48 plus 7.75% $ 2,404

$ 2,885 $ 4,808 212.74 plus 8.00% $ 2,885

$ 4,808 -- 366.59 plus 8.25% $ 4,808

Withholding - Bi-Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $192.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 3,846 7.25%

$ 3,846 $ 4,808 278.85 plus 7.50% $ 3,846

$ 4,808 $ 5,769 350.96 plus 7.75% $ 4,808

$ 5,769 $ 9,615 425.48 plus 8.00% $ 5,769

$ 9,615 -- 733.17 plus 8.25% $ 9,615

Withholding - Semi-Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $208.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 4,167 7.25%

$ 4,167 $ 5,208 302.08 plus 7.50% $ 4,167

$ 5,208 $ 6,250 380.21 plus 7.75% $ 5,208

$ 6,250 $ 10,417 460.94 plus 8.00% $ 6,250

$ 10,417 -- 794.27 plus 8.25% $ 10,417

Withholding - Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $417.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 8,333 7.25%

$ 8,333 $ 10,417 604.17 plus 7.50% $ 8,333

$ 10,417 $ 12,500 760.42 plus 7.75% $ 10,417

$ 12,500 $ 20,833 921.88 plus 8.00% $ 12,500

$ 20,833 -- 1,588.54 plus 8.25% $ 20,833

MARYLAND EMPLOYER WITHHOLDING

FORMULA

Total wages (before any deductions)

LESS Allowance for Standard Deduction (15% of wages for

payroll period with a minimum and maximum as set

forth for the particular payroll period)

LESS Value of exemptions (number of exemptions times

the allowable amount for one exemption as shown

for the applicable payroll period)

Equals TAXABLE INCOME

Note: The number of exemptions to be used in this formula

is determined from the Form MW507 (Maryland Employee

Exemption Certicate) led by your employee. Form MW507 is

available on our Web site at www.marylandtaxes.gov.

Amount 15% allowance for

Payroll of one Standard Deduction*

period exemption MIN MAX

Weekly $ 61.54 $ 29.00 $ 43.27

Bi-weekly $ 123.08 $ 58.05 $ 86.54

Semi-monthly $ 133.33 $ 62.50 $ 93.75

Monthly $ 266.67 $ 125.00 $ 187.50

Quarterly $ 800.00 $ 375.00 $ 562.50

Annually $ 3,200.00 $ 1,500.00 $ 2,250.00

Daily $ 8.77 $ 4.15 $ 6.16

* The standard Deduction is 15% of the gross income with a

minimum of $1,500 and a maximum of $2,250.

Percentage method of withholding for

2.50 PERCENT LOCAL INCOME TAX

(a) Married Filing Joint or Head of Household

Withholding - Quarterly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $1,250.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 37,500 7.25%

$ 37,500 $ 43,750 2,718.75 plus 7.50% $ 37,500

$ 43,750 $ 56,250 3,187.50 plus 7.75% $ 43,750

$ 56,250 $ 75,000 4,156.25 plus 8.00% $ 56,250

$ 75,000 -- 5,656.25 plus 8.25% $ 75,000

Withholding - Daily payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $13.70

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 412 7.25%

$ 412 $ 481 29.88 plus 7.50% $ 412

$ 481 $ 618 35.03 plus 7.75% $ 481

$ 618 $ 824 45.67 plus 8.00% $ 618

$ 824 -- 62.16 plus 8.25% $ 824

Withholding - Annual payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $5,000.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 150,000 7.25%

$ 150,000 $ 175,000 10,875.00 plus 7.50% $ 150,000

$ 175,000 $ 225,000 12,750.00 plus 7.75% $ 175,000

$ 225,000 $ 300,000 16,625.00 plus 8.00% $ 225,000

$ 300,000 -- 22,625.00 plus 8.25% $ 300,000

(b) Single including Married Filing Separately or Dependent

Withholding - Quarterly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $1,250.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 25,000 7.25%

$ 25,000 $ 31,250 1,812.50 plus 7.50% $ 25,000

$ 31,250 $ 37,500 2,281.25 plus 7.75% $ 31,250

$ 37,500 $ 62,500 2,765.63 plus 8.00% $ 37,500

$ 62,500 -- 4,765.63 plus 8.25% $ 62,500

Withholding - Daily payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $13.70

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 275 7.25%

$ 275 $ 343 19.92 plus 7.50% $ 275

$ 343 $ 412 25.07 plus 7.75% $ 343

$ 412 $ 687 30.39 plus 8.00% $ 412

$ 687 -- 52.37 plus 8.25% $ 687

Withholding - Annual payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $5,000.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 100,000 7.25%

$ 100,000 $ 125,000 7,250.00 plus 7.50% $ 100,000

$ 125,000 $ 150,000 9,125.00 plus 7.75% $ 125,000

$ 150,000 $ 250,000 11,062.50 plus 8.00% $ 150,000

$ 250,000 -- 19,062.50 plus 8.25% $ 250,000

Lump Sum Distribution of Annual Bonus

The amount to be withheld shall be

8.25%

MARYLAND EMPLOYER WITHHOLDING

FORMULA

Total wages (before any deductions)

LESS Allowance for Standard Deduction (15% of wages for

payroll period with a minimum and maximum as set

forth for the particular payroll period)

LESS Value of exemptions (number of exemptions times

the allowable amount for one exemption as shown

for the applicable payroll period)

Equals TAXABLE INCOME

Note: The number of exemptions to be used in this formula

is determined from the Form MW507 (Maryland Employee

Exemption Certicate) led by your employee. Form MW507 is

available on our Web site at www.marylandtaxes.gov.

Amount 15% allowance for

Payroll of one Standard Deduction*

period exemption MIN MAX

Weekly $ 61.54 $ 29.00 $ 43.27

Bi-weekly $ 123.08 $ 58.05 $ 86.54

Semi-monthly $ 133.33 $ 62.50 $ 93.75

Monthly $ 266.67 $ 125.00 $ 187.50

Quarterly $ 800.00 $ 375.00 $ 562.50

Annually $ 3,200.00 $ 1,500.00 $ 2,250.00

Daily $ 8.77 $ 4.15 $ 6.16

* The standard Deduction is 15% of the gross income with a

minimum of $1,500 and a maximum of $2,250.

Percentage method of withholding for

2.60 PERCENT LOCAL INCOME TAX

(a) Married Filing Joint or Head of Household

Withholding - Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $96.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 2,885 7.35%

$ 2,885 $ 3,365 212.02 plus 7.60% $ 2,885

$ 3,365 $ 4,327 248.56 plus 7.85% $ 3,365

$ 4,327 $ 5,769 324.04 plus 8.10% $ 4,327

$ 5,769 -- 440.87 plus 8.35% $ 5,769

Withholding - Bi-Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $192.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 5,769 7.35%

$ 5,769 $ 6,731 424.04 plus 7.60% $ 5,769

$ 6,731 $ 8,654 497.12 plus 7.85% $ 6,731

$ 8,654 $ 11,538 648.08 plus 8.10% $ 8,654

$ 11,538 -- 881.73 plus 8.35% $ 11,538

Withholding - Semi-Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $208.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 6,250 7.35%

$ 6,250 $ 7,292 459.38 plus 7.60% $ 6,250

$ 7,292 $ 9,375 538.54 plus 7.85% $ 7,292

$ 9,375 $ 12,500 702.08 plus 8.10% $ 9,375

$ 12,500 -- 955.21 plus 8.35% $ 12,500

Withholding - Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $417.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 12,500 7.35%

$ 12,500 $ 14,583 918.75 plus 7.60% $ 12,500

$ 14,583 $ 18,750 1,077.08 plus 7.85% $ 14,583

$ 18,750 $ 25,000 1,404.17 plus 8.10% $ 18,750

$ 25,000 -- 1,910.42 plus 8.35% $ 25,000

(b) Single including Married Filing Separately or Dependent

Withholding - Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $96.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 1,923 7.35%

$ 1,923 $ 2,404 141.35 plus 7.60% $ 1,923

$ 2,404 $ 2,885 177.88 plus 7.85% $ 2,404

$ 2,885 $ 4,808 215.63 plus 8.10% $ 2,885

$ 4,808 -- 371.39 plus 8.35% $ 4,808

Withholding - Bi-Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $192.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 3,846 7.35%

$ 3,846 $ 4,808 282.69 plus 7.60% $ 3,846

$ 4,808 $ 5,769 355.77 plus 7.85% $ 4,808

$ 5,769 $ 9,615 431.25 plus 8.10% $ 5,769

$ 9,615 -- 742.79 plus 8.35 $ 9,615

Withholding - Semi-Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $208.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 4,167 7.35%

$ 4,167 $ 5,208 306.25 plus 7.60% $ 4,167

$ 5,208 $ 6,250 385.42 plus 7.85% $ 5,208

$ 6,250 $ 10,417 467.19 plus 8.10% $ 6,250

$ 10,417 -- 804.69 plus 8.35% $ 10,417

Withholding - Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $417.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 8,333 7.35%

$ 8,333 $ 10,417 612.50 plus 7.60% $ 8,333

$ 10,417 $ 12,500 770.83 plus 7.85% $ 10,417

$ 12,500 $ 20,833 934.38 plus 8.10% $ 12,500

$ 20,833 -- 1,609.38 plus 8.35% $ 20,833

MARYLAND EMPLOYER WITHHOLDING

FORMULA

Total wages (before any deductions)

LESS Allowance for Standard Deduction (15% of wages for

payroll period with a minimum and maximum as set

forth for the particular payroll period)

LESS Value of exemptions (number of exemptions times

the allowable amount for one exemption as shown

for the applicable payroll period)

Equals TAXABLE INCOME

Note: The number of exemptions to be used in this formula

is determined from the Form MW507 (Maryland Employee

Exemption Certicate) led by your employee. Form MW507 is

available on our Web site at www.marylandtaxes.gov.

Amount 15% allowance for

Payroll of one Standard Deduction*

period exemption MIN MAX

Weekly $ 61.54 $ 29.00 $ 43.27

Bi-weekly $ 123.08 $ 58.05 $ 86.54

Semi-monthly $ 133.33 $ 62.50 $ 93.75

Monthly $ 266.67 $ 125.00 $ 187.50

Quarterly $ 800.00 $ 375.00 $ 562.50

Annually $ 3,200.00 $ 1,500.00 $ 2,250.00

Daily $ 8.77 $ 4.15 $ 6.16

* The standard Deduction is 15% of the gross income with a

minimum of $1,500 and a maximum of $2,250.

(a) Married Filing Joint or Head of Household

Withholding - Quarterly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $1,250.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 37,500 7.35%

$ 37,500 $ 43,750 2,756.25 plus 7.60% $ 37,500

$ 43,750 $ 56,250 3,231.25 plus 7.85% $ 43,750

$ 56,250 $ 75,000 4,212.50 plus 8.10% $ 56,250

$ 75,000 -- 5,731.25 plus 8.35% $ 75,000

Withholding - Daily payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $13.70

IF the taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 412 7.35%

$ 412 $ 481 30.29 plus 7.60% $ 412

$ 481 $ 618 35.51 plus 7.85% $ 481

$ 618 $ 824 46.29 plus 8.10% $ 618

$ 824 -- 62.98 plus 8.35% $ 824

Withholding - Annual payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $5,000.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 150,000 7.35%

$ 150,000 $ 175,000 11,025.00 plus 7.60% $ 150,000

$ 175,000 $ 225,000 12,925.00 plus 7.85% $ 175,000

$ 225,000 $ 300,000 16,850.00 plus 8.10% $ 225,000

$ 300,000 -- 22,925.00 plus 8.35% $ 300,000

(b) Single including Married Filing Separately or Dependent

Withholding - Quarterly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $1,250.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 25,000 7.35%

$ 25,000 $ 31,250 1,837.50 plus 7.60% $ 25,000

$ 31,250 $ 37,500 2,312.50 plus 7.85% $ 31,250

$ 37,500 $ 62,500 2,803.13 plus 8.10% $ 37,500

$ 62,500 -- 4,828.13 plus 8.35% $ 62,500

Withholding - Daily payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $13.70

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 275 7.35%

$ 275 $ 343 20.19 plus 7.60% $ 275

$ 343 $ 412 25.41 plus 7.85% $ 343

$ 412 $ 687 30.80 plus 8.10% $ 412

$ 687 -- 53.06 plus 8.35% $ 687

Withholding - Annual payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $5,000.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 100,000 7.35%

$ 100,000 $ 125,000 7,350.00 plus 7.60% $ 100,000

$ 125,000 $ 150,000 9,250.00 plus 7.85% $ 125,000

$ 150,000 $ 250,000 11,212.50 plus 8.10% $ 150,000

$ 250,000 -- 19,312.50 plus 8.35% $ 250,000

Percentage method of withholding for

2.60 PERCENT LOCAL INCOME TAX

Lump Sum Distribution of Annual Bonus

The amount to be withheld shall be

8.35%

MARYLAND EMPLOYER WITHHOLDING

FORMULA

Total wages (before any deductions)

LESS Allowance for Standard Deduction (15% of wages for

payroll period with a minimum and maximum as set

forth for the particular payroll period)

LESS Value of exemptions (number of exemptions times

the allowable amount for one exemption as shown

for the applicable payroll period)

Equals TAXABLE INCOME

Note: The number of exemptions to be used in this formula

is determined from the Form MW507 (Maryland Employee

Exemption Certicate) led by your employee. Form MW507 is

available on our Web site at www.marylandtaxes.gov.

Amount 15% allowance for

Payroll of one Standard Deduction*

period exemption MIN MAX

Weekly $ 61.54 $ 29.00 $ 43.27

Bi-weekly $ 123.08 $ 58.05 $ 86.54

Semi-monthly $ 133.33 $ 62.50 $ 93.75

Monthly $ 266.67 $ 125.00 $ 187.50

Quarterly $ 800.00 $ 375.00 $ 562.50

Annually $ 3,200.00 $ 1,500.00 $ 2,250.00

Daily $ 8.77 $ 4.15 $ 6.16

* The standard Deduction is 15% of the gross income with a

minimum of $1,500 and a maximum of $2,250.

Percentage method of withholding for

2.65 PERCENT LOCAL INCOME TAX

(a) Married Filing Joint or Head of Household

Withholding - Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $96.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 2,885 7.40%

$ 2,885 $ 3,365 213.46 plus 7.65% $ 2,885

$ 3,365 $ 4,327 250.24 plus 7.90% $ 3,365

$ 4,327 $ 5,769 326.20 plus 8.15% $ 4,327

$ 5,769 -- 443.75 plus 8.40% $ 5,769

Withholding - Bi-Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $192.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 5,769 7.40%

$ 5,769 $ 6,731 426.92 plus 7.65% $ 5,769

$ 6,731 $ 8,654 500.48 plus 7.90% $ 6,731

$ 8,654 $ 11,538 652.40 plus 8.15% $ 8,654

$ 11,538 -- 887.50 plus 8.40% $ 11,538

Withholding - Semi-Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $208.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 6,250 7.40%

$ 6,250 $ 7,292 462.50 plus 7.65% $ 6,250

$ 7,292 $ 9,375 542.19 plus 7.90% $ 7,292

$ 9,375 $ 12,500 706.77 plus 8.15% $ 9,375

$ 12,500 -- 961.46 plus 8.40% $ 12,500

Withholding - Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $417.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 12,500 7.40%

$ 12,500 $ 14,583 925.00 plus 7.65% $ 12,500

$ 14,583 $ 18,750 1,084.38 plus 7.90% $ 14,583

$ 18,750 $ 25,000 1,413.54 plus 8.15% $ 18,750

$ 25,000 -- 1,922.92 plus 8.40% $ 25,000

(b) Single including Married Filing Separately or Dependent

Withholding - Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $96.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 1,923 7.40%

$ 1,923 $ 2,404 142.31 plus 7.65% $ 1,923

$ 2,404 $ 2,885 179.09 plus 7.90% $ 2,404

$ 2,885 $ 4,808 217.07 plus 8.15% $ 2,885

$ 4,808 -- 373.80 plus 8.40% $ 4,808

Withholding - Bi-Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $192.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 3,846 7.40%

$ 3,846 $ 4,808 284.62 plus 7.65% $ 3,846

$ 4,808 $ 5,769 358.17 plus 7.90% $ 4,808

$ 5,769 $ 9,615 434.13 plus 8.15% $ 5,769

$ 9,615 -- 747.60 plus 8.40% $ 9,615

Withholding - Semi-Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $208.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 4,167 7.40%

$ 4,167 $ 5,208 308.33 plus 7.65% $ 4,167

$ 5,208 $ 6,250 388.02 plus 7.90% $ 5,208

$ 6,250 $ 10,417 470.31 plus 8.15% $ 6,250

$ 10,417 -- 809.90 plus 8.40% $ 10,417

Withholding - Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $417.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 8,333 7.40%

$ 8,333 $ 10,417 616.67 plus 7.65% $ 8,333

$ 10,417 $ 12,500 776.04 plus 7.90% $ 10,417

$ 12,500 $ 20,833 940.63 plus 8.15% $ 12,500

$ 20,833 -- 1,619.79 plus 8.40% $ 20,833

MARYLAND EMPLOYER WITHHOLDING

FORMULA

Total wages (before any deductions)

LESS Allowance for Standard Deduction (15% of wages for

payroll period with a minimum and maximum as set

forth for the particular payroll period)

LESS Value of exemptions (number of exemptions times

the allowable amount for one exemption as shown

for the applicable payroll period)

Equals TAXABLE INCOME

Note: The number of exemptions to be used in this formula

is determined from the Form MW507 (Maryland Employee

Exemption Certicate) led by your employee. Form MW507 is

available on our Web site at www.marylandtaxes.gov.

Amount 15% allowance for

Payroll of one Standard Deduction*

period exemption MIN MAX

Weekly $ 61.54 $ 29.00 $ 43.27

Bi-weekly $ 123.08 $ 58.05 $ 86.54

Semi-monthly $ 133.33 $ 62.50 $ 93.75

Monthly $ 266.67 $ 125.00 $ 187.50

Quarterly $ 800.00 $ 375.00 $ 562.50

Annually $ 3,200.00 $ 1,500.00 $ 2,250.00

Daily $ 8.77 $ 4.15 $ 6.16

* The standard Deduction is 15% of the gross income with a

minimum of $1,500 and a maximum of $2,250.

(a) Married Filing Joint or Head of Household

Withholding - Quarterly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $1,250.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 37,500 7.40%

$ 37,500 $ 43,750 2,775.00 plus 7.65% $ 37,500

$ 43,750 $ 56,250 3,253.13 plus 7.90% $ 43,750

$ 56,250 $ 75,000 4,240.63 plus 8.15% $ 56,250

$ 75,000 -- 5,768.75 plus 8.40% $ 75,000

Withholding - Daily payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $13.70

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 412 7.40%

$ 412 $ 481 30.49 plus 7.65% $ 412

$ 481 $ 618 35.75 plus 7.90% $ 481

$ 618 $ 824 46.60 plus 8.15% $ 618

$ 824 -- 63.39 plus 8.40% $ 824

Withholding - Annual payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $5,000.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 150,000 7.40%

$ 150,000 $ 175,000 11,100.00 plus 7.65% $ 150,000

$ 175,000 $ 225,000 13,012.50 plus 7.90% $ 175,000

$ 225,000 $ 300,000 16,962.50 plus 8.15% $ 225,000

$ 300,000 -- 23,075.00 plus 8.40% $ 300,000

(b) Single including Married Filing Separately or Dependent

Withholding - Quarterly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $1,250.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 25,000 7.40%

$ 25,000 $ 31,250 1,850.00 plus 7.65% $ 25,000

$ 31,250 $ 37,500 2,328.13 plus 7.90% $ 31,250

$ 37,500 $ 62,500 2,821.88 plus 8.15% $ 37,500

$ 62,500 -- 4,859.38 plus 8.40% $ 62,500

Withholding - Daily payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $13.70

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 275 7.40%

$ 275 $ 343 20.33 plus 7.65% $ 275

$ 343 $ 412 25.58 plus 7.90% $ 343

$ 412 $ 687 31.01 plus 8.15% $ 412

$ 687 -- 53.40 plus 8.40% $ 687

Withholding - Annual payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $5,000.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 100,000 7.40%

$ 100,000 $ 125,000 7,400.00 plus 7.65% $ 100,000

$ 125,000 $ 150,000 9,312.50 plus 7.90% $ 125,000

$ 150,000 $ 250,000 11,287.50 plus 8.15% $ 150,000

$ 250,000 -- 19,437.50 plus 8.40% $ 250,000

Lump Sum Distribution of Annual Bonus

The amount to be withheld shall be

8.40%

Percentage method of withholding for

2.65 PERCENT LOCAL INCOME TAX

MARYLAND EMPLOYER WITHHOLDING

FORMULA

Total wages (before any deductions)

LESS Allowance for Standard Deduction (15% of wages for

payroll period with a minimum and maximum as set

forth for the particular payroll period)

LESS Value of exemptions (number of exemptions times

the allowable amount for one exemption as shown

for the applicable payroll period)

Equals TAXABLE INCOME

Note: The number of exemptions to be used in this formula

is determined from the Form MW507 (Maryland Employee

Exemption Certicate) led by your employee. Form MW507 is

available on our Web site at www.marylandtaxes.gov.

Amount 15% allowance for

Payroll of one Standard Deduction*

period exemption MIN MAX

Weekly $ 61.54 $ 29.00 $ 43.27

Bi-weekly $ 123.08 $ 58.05 $ 86.54

Semi-monthly $ 133.33 $ 62.50 $ 93.75

Monthly $ 266.67 $ 125.00 $ 187.50

Quarterly $ 800.00 $ 375.00 $ 562.50

Annually $ 3,200.00 $ 1,500.00 $ 2,250.00

Daily $ 8.77 $ 4.15 $ 6.16

* The standard Deduction is 15% of the gross income with a

minimum of $1,500 and a maximum of $2,250.

Percentage method of withholding for

2.80 PERCENT LOCAL INCOME TAX

(a) Married Filing Joint or Head of Household

Withholding - Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $96.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 2,885 7.55%

$ 2,885 $ 3,365 217.79 plus 7.80% $ 2,885

$ 3,365 $ 4,327 255.29 plus 8.05% $ 3,365

$ 4,327 $ 5,769 332.69 plus 8.30% $ 4,327

$ 5,769 -- 452.40 plus 8.55% $ 5,769

Withholding - Bi-Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $192.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 5,769 7.55%

$ 5,769 $ 6,731 435.58 plus 7.80% $ 5,769

$ 6,731 $ 8,654 510.58 plus 8.05% $ 6,731

$ 8,654 $ 11,538 665.38 plus 8.30% $ 8,654

$ 11,538 -- 904.81 plus 8.55% $ 11,538

Withholding - Semi-Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $208.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 6,250 7.55%

$ 6,250 $ 7,292 471.88 plus 7.80% $ 6,250

$ 7,292 $ 9,375 553.13 plus 8.05% $ 7,292

$ 9,375 $ 12,500 720.83 plus 8.30% $ 9,375

$ 12,500 -- 980.21 plus 8.55% $ 12,500

Withholding - Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $417.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 12,500 7.55%

$ 12,500 $ 14,583 943.75 plus 7.80% $ 12,500

$ 14,583 $ 18,750 1,106.25 plus 8.05% $ 14,583

$ 18,750 $ 25,000 1,441.67 plus 8.30% $ 18,750

$ 25,000 -- 1,960.42 plus 8.55% $ 25,000

(b) Single including Married Filing Separately or Dependent

Withholding - Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $96.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 1,923 7.55%

$ 1,923 $ 2,404 145.19 plus 7.80% $ 1,923

$ 2,404 $ 2,885 182.69 plus 8.05% $ 2,404

$ 2,885 $ 4,808 221.39 plus 8.30% $ 2,885

$ 4,808 -- 381.01 plus 8.55% $ 4,808

Withholding - Bi-Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $192.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 3,846 7.55%

$ 3,846 $ 4,808 290.38 plus 7.80% $ 3,846

$ 4,808 $ 5,769 365.38 plus 8.05% $ 4,808

$ 5,769 $ 9,615 442.79 plus 8.30% $ 5,769

$ 9,615 -- 762.02 plus 8.55% $ 9,615

Withholding - Semi-Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $208.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 4,167 7.55%

$ 4,167 $ 5,208 314.58 plus 7.80% $ 4,167

$ 5,208 $ 6,250 395.83 plus 8.05% $ 5,208

$ 6,250 $ 10,417 479.69 plus 8.30% $ 6,250

$ 10,417 -- 825.52 plus 8.55% $ 10,417

Withholding - Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $417.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 8,333 7.55%

$ 8,333 $ 10,417 629.17 plus 7.80% $ 8,333

$ 10,417 $ 12,500 791.67 plus 8.05% $ 10,417

$ 12,500 $ 20,833 959.38 plus 8.30% $ 12,500

$ 20,833 -- 1,651.04 plus 8.55% $ 20,833

MARYLAND EMPLOYER WITHHOLDING

FORMULA

Total wages (before any deductions)

LESS Allowance for Standard Deduction (15% of wages for

payroll period with a minimum and maximum as set

forth for the particular payroll period)

LESS Value of exemptions (number of exemptions times

the allowable amount for one exemption as shown

for the applicable payroll period)

Equals TAXABLE INCOME

Note: The number of exemptions to be used in this formula

is determined from the Form MW507 (Maryland Employee

Exemption Certicate) led by your employee. Form MW507 is

available on our Web site at www.marylandtaxes.gov.

Amount 15% allowance for

Payroll of one Standard Deduction*

period exemption MIN MAX

Weekly $ 61.54 $ 29.00 $ 43.27

Bi-weekly $ 123.08 $ 58.05 $ 86.54

Semi-monthly $ 133.33 $ 62.50 $ 93.75

Monthly $ 266.67 $ 125.00 $ 187.50

Quarterly $ 800.00 $ 375.00 $ 562.50

Annually $ 3,200.00 $ 1,500.00 $ 2,250.00

Daily $ 8.77 $ 4.15 $ 6.16

* The standard Deduction is 15% of the gross income with a

minimum of $1,500 and a maximum of $2,250.

(a) Married Filing Joint or Head of Household

Withholding - Quarterly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $1,250.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 37,500 7.55%

$ 37,500 $ 43,750 2,831.25 plus 7.80% $ 37,500

$ 43,750 $ 56,250 3,318.75 plus 8.05% $ 43,750

$ 56,250 $ 75,000 4,325.00 plus 8.30% $ 56,250

$ 75,000 -- 5,881.25 plus 8.55% $ 75,000

Withholding - Daily payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $13.70

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 412 7.55%

$ 412 $ 481 31.11 plus 7.80% $ 412

$ 481 $ 618 36.47 plus 8.05% $ 481

$ 618 $ 824 47.53 plus 8.30% $ 618

$ 824 -- 64.63 plus 8.55% $ 824

Withholding - Annual payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $5,000.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 150,000 7.55%

$ 150,000 $ 175,000 11,325.00 plus 7.80% $ 150,000

$ 175,000 $ 225,000 13,275.00 plus 8.05% $ 175,000

$ 225,000 $ 300,000 17,300.00 plus 8.30% $ 225,000

$ 300,000 -- 23,525.00 plus 8.55% $ 300,000

(b) Single including Married Filing Separately or Dependent

Withholding - Quarterly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $1,250.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 25,000 7.55%

$ 25,000 $ 31,250 1,887.50 plus 7.80% $ 25,000

$ 31,250 $ 37,500 2,375.00 plus 8.05% $ 31,250

$ 37,500 $ 62,500 2,878.13 plus 8.30% $ 37,500

$ 62,500 -- 4,953.13 plus 8.55% $ 62,500

Withholding - Daily payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $13.70

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 275 7.55%

$ 275 $ 343 20.74 plus 7.80% $ 275

$ 343 $ 412 26.10 plus 8.05% $ 343

$ 412 $ 687 31.63 plus 8.30% $ 412

$ 687 -- 54.43 plus 8.55% $ 687

Withholding - Annual payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $5,000.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 100,000 7.55%

$ 100,000 $ 125,000 7,550.00 plus 7.80% $ 100,000

$ 125,000 $ 150,000 9,500.00 plus 8.05% $ 125,000

$ 150,000 $ 250,000 11,512.50 plus 8.30% $ 150,000

$ 250,000 -- 19,812.50 plus 8.55% $ 250,000

Percentage method of withholding for

2.80 PERCENT LOCAL INCOME TAX

Lump Sum Distribution of Annual Bonus

The amount to be withheld shall be

8.55%

MARYLAND EMPLOYER WITHHOLDING

FORMULA

Total wages (before any deductions)

LESS Allowance for Standard Deduction (15% of wages for

payroll period with a minimum and maximum as set

forth for the particular payroll period)

LESS Value of exemptions (number of exemptions times

the allowable amount for one exemption as shown

for the applicable payroll period)

Equals TAXABLE INCOME

Note: The number of exemptions to be used in this formula

is determined from the Form MW507 (Maryland Employee

Exemption Certicate) led by your employee. Form MW507 is

available on our Web site at www.marylandtaxes.gov.

Amount 15% allowance for

Payroll of one Standard Deduction*

period exemption MIN MAX

Weekly $ 61.54 $ 29.00 $ 43.27

Bi-weekly $ 123.08 $ 58.05 $ 86.54

Semi-monthly $ 133.33 $ 62.50 $ 93.75

Monthly $ 266.67 $ 125.00 $ 187.50

Quarterly $ 800.00 $ 375.00 $ 562.50

Annually $ 3,200.00 $ 1,500.00 $ 2,250.00

Daily $ 8.77 $ 4.15 $ 6.16

* The standard Deduction is 15% of the gross income with a

minimum of $1,500 and a maximum of $2,250.

Percentage method of withholding for

2.85 PERCENT LOCAL INCOME TAX

(a) Married Filing Joint or Head of Household

Withholding - Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $96.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 2,885 7.60%

$ 2,885 $ 3,365 219.23 plus 7.85% $ 2,885

$ 3,365 $ 4,327 256.97 plus 8.10% $ 3,365

$ 4,327 $ 5,769 334.86 plus 8.35% $ 4,327

$ 5,769 -- 455.29 plus 8.60% $ 5,769

Withholding - Bi-Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $192.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 5,769 7.60%

$ 5,769 $ 6,731 438.46 plus 7.85% $ 5,769

$ 6,731 $ 8,654 513.94 plus 8.10% $ 6,731

$ 8,654 $ 11,538 669.71 plus 8.35% $ 8,654

$ 11,538 -- 910.58 plus 8.60% $ 11,538

Withholding - Semi-Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $208.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 6,250 7.60%

$ 6,250 $ 7,292 475.00 plus 7.85% $ 6,250

$ 7,292 $ 9,375 556.77 plus 8.10% $ 7,292

$ 9,375 $ 12,500 725.52 plus 8.35% $ 9,375

$ 12,500 -- 986.46 plus 8.60% $ 12,500

Withholding - Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $417.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 12,500 7.60%

$ 12,500 $ 14,583 950.00 plus 7.85% $ 12,500

$ 14,583 $ 18,750 1,113.54 plus 8.10% $ 14,583

$ 18,750 $ 25,000 1,451.04 plus 8.35% $ 18,750

$ 25,000 -- 1,972.92 plus 8.60% $ 25,000

(b) Single including Married Filing Separately or Dependent

Withholding - Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $96.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 1,923 7.60%

$ 1,923 $ 2,404 146.15 plus 7.85% $ 1,923

$ 2,404 $ 2,885 183.89 plus 8.10% $ 2,404

$ 2,885 $ 4,808 222.84 plus 8.35% $ 2,885

$ 4,808 -- 383.41 plus 8.60% $ 4,808

Withholding - Bi-Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $192.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 3,846 7.60%

$ 3,846 $ 4,808 292.31 plus 7.85% $ 3,846

$ 4,808 $ 5,769 367.79 plus 8.10% $ 4,808

$ 5,769 $ 9,615 445.67 plus 8.35% $ 5,769

$ 9,615 -- 766.83 plus 8.60% $ 9,615

Withholding - Semi-Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $208.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 4,167 7.60%

$ 4,167 $ 5,208 316.67 plus 7.85% $ 4,167

$ 5,208 $ 6,250 398.44 plus 8.10% $ 5,208

$ 6,250 $ 10,417 482.81 plus 8.35% $ 6,250

$ 10,417 -- 830.73 plus 8.60% $ 10,417

Withholding - Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $417.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 8,333 7.60%

$ 8,333 $ 10,417 633.33 plus 7.85% $ 8,333

$ 10,417 $ 12,500 796.88 plus 8.10% $ 10,417

$ 12,500 $ 20,833 965.63 plus 8.35% $ 12,500

$ 20,833 -- 1,661.46 plus 8.60% $ 20,833

MARYLAND EMPLOYER WITHHOLDING

FORMULA

Total wages (before any deductions)

LESS Allowance for Standard Deduction (15% of wages for

payroll period with a minimum and maximum as set

forth for the particular payroll period)

LESS Value of exemptions (number of exemptions times

the allowable amount for one exemption as shown

for the applicable payroll period)

Equals TAXABLE INCOME

Note: The number of exemptions to be used in this formula

is determined from the Form MW507 (Maryland Employee

Exemption Certicate) led by your employee. Form MW507 is

available on our Web site at www.marylandtaxes.gov.

Amount 15% allowance for

Payroll of one Standard Deduction*

period exemption MIN MAX

Weekly $ 61.54 $ 29.00 $ 43.27

Bi-weekly $ 123.08 $ 58.05 $ 86.54

Semi-monthly $ 133.33 $ 62.50 $ 93.75

Monthly $ 266.67 $ 125.00 $ 187.50

Quarterly $ 800.00 $ 375.00 $ 562.50

Annually $ 3,200.00 $ 1,500.00 $ 2,250.00

Daily $ 8.77 $ 4.15 $ 6.16

* The standard Deduction is 15% of the gross income with a

minimum of $1,500 and a maximum of $2,250.

(a) Married Filing Joint or Head of Household

Withholding - Quarterly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $1,250.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 37,500 7.60%

$ 37,500 $ 43,750 2,850.00 plus 7.85% $ 37,500

$ 43,750 $ 56,250 3,340.63 plus 8.10% $ 43,750

$ 56,250 $ 75,000 4,353.13 plus 8.35% $ 56,250

$ 75,000 -- 5,918.75 plus 8.60% $ 75,000

Withholding - Daily payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $13.70

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 412 7.60%

$ 412 $ 481 31.32 plus 7.85% $ 412

$ 481 $ 618 36.71 plus 8.10% $ 481

$ 618 $ 824 47.84 plus 8.35% $ 618

$ 824 -- 65.04 plus 8.60% $ 824

Withholding - Annual payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $5,000.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 150,000 7.60%

$ 150,000 $ 175,000 11,400.00 plus 7.85% $ 150,000

$ 175,000 $ 225,000 13,362.50 plus 8.10% $ 175,000

$ 225,000 $ 300,000 17,412.50 plus 8.35% $ 225,000

$ 300,000 -- 23,675.00 plus 8.60% $ 300,000

(b) Single including Married Filing Separately or Dependent

Withholding - Quarterly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $1,250.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 25,000 7.60%

$ 25,000 $ 31,250 1,900.00 plus 7.85% $ 25,000

$ 31,250 $ 37,500 2,390.63 plus 8.10% $ 31,250

$ 37,500 $ 62,500 2,896.88 plus 8.35% $ 37,500

$ 62,500 -- 4,984.38 plus 8.60% $ 62,500

Withholding - Daily payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $13.70

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 275 7.60%

$ 275 $ 343 20.88 plus 7.85% $ 275

$ 343 $ 412 26.27 plus 8.10% $ 343

$ 412 $ 687 31.83 plus 8.35% $ 412

$ 687 -- 54.77 plus 8.60% $ 687

Withholding - Annual payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $5,000.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 100,000 7.60%

$ 100,000 $ 125,000 7,600.00 plus 7.85% $ 100,000

$ 125,000 $ 150,000 9,562.50 plus 8.10% $ 125,000

$ 150,000 $ 250,000 11,587.50 plus 8.35% $ 150,000

$ 250,000 -- 19,937.50 plus 8.60% $ 250,000

Percentage method of withholding for

2.85 PERCENT LOCAL INCOME TAX

Lump Sum Distribution of Annual Bonus

The amount to be withheld shall be

8.60%

MARYLAND EMPLOYER WITHHOLDING

FORMULA

Total wages (before any deductions)

LESS Allowance for Standard Deduction (15% of wages for

payroll period with a minimum and maximum as set

forth for the particular payroll period)

LESS Value of exemptions (number of exemptions times

the allowable amount for one exemption as shown

for the applicable payroll period)

Equals TAXABLE INCOME

Note: The number of exemptions to be used in this formula

is determined from the Form MW507 (Maryland Employee

Exemption Certicate) led by your employee. Form MW507 is

available on our Web site at www.marylandtaxes.gov.

Amount 15% allowance for

Payroll of one Standard Deduction*

period exemption MIN MAX

Weekly $ 61.54 $ 29.00 $ 43.27

Bi-weekly $ 123.08 $ 58.05 $ 86.54

Semi-monthly $ 133.33 $ 62.50 $ 93.75

Monthly $ 266.67 $ 125.00 $ 187.50

Quarterly $ 800.00 $ 375.00 $ 562.50

Annually $ 3,200.00 $ 1,500.00 $ 2,250.00

Daily $ 8.77 $ 4.15 $ 6.16

* The standard Deduction is 15% of the gross income with a

minimum of $1,500 and a maximum of $2,250.

Percentage method of withholding for

2.90 PERCENT LOCAL INCOME TAX

(a) Married Filing Joint or Head of Household

Withholding - Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $96.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 2,885 7.65%

$ 2,885 $ 3,365 220.67 plus 7.90% $ 2,885

$ 3,365 $ 4,327 258.65 plus 8.15% $ 3,365

$ 4,327 $ 5,769 337.02 plus 8.40% $ 4,327

$ 5,769 -- 458.17 plus 8.65% $ 5,769

Withholding - Bi-Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $192.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 5,769 7.65%

$ 5,769 $ 6,731 441.35 plus 7.90% $ 5,769

$ 6,731 $ 8,654 517.31 plus 8.15% $ 6,731

$ 8,654 $ 11,538 674.04 plus 8.40% $ 8,654

$ 11,538 -- 916.35 plus 8.65% $ 11,538

Withholding - Semi-Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $208.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 6,250 7.65%

$ 6,250 $ 7,292 478.13 plus 7.90% $ 6,250

$ 7,292 $ 9,375 560.42 plus 8.15% $ 7,292

$ 9,375 $ 12,500 730.21 plus 8.40% $ 9,375

$ 12,500 -- 992.71 plus 8.65% $ 12,500

Withholding - Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $417.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 12,500 7.65%

$ 12,500 $ 14,583 956.25 plus 7.90% $ 12,500

$ 14,583 $ 18,750 1,120.83 plus 8.15% $ 14,583

$ 18,750 $ 25,000 1,460.42 plus 8.40% $ 18,750

$ 25,000 -- 1,985.42 plus 8.65% $ 25,000

(b) Single including Married Filing Separately or Dependent

Withholding - Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $96.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 1,923 7.65%

$ 1,923 $ 2,404 147.12 plus 7.90% $ 1,923

$ 2,404 $ 2,885 185.10 plus 8.15% $ 2,404

$ 2,885 $ 4,808 224.28 plus 8.40% $ 2,885

$ 4,808 -- 385.82 plus 8.65% $ 4,808

Withholding - Bi-Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $192.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 3,846 7.65%

$ 3,846 $ 4,808 294.23 plus 7.90% $ 3,846

$ 4,808 $ 5,769 370.19 plus 8.15% $ 4,808

$ 5,769 $ 9,615 448.56 plus 8.40% $ 5,769

$ 9,615 -- 771.63 plus 8.65% $ 9,615

Withholding - Semi-Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $208.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 4,167 7.65%

$ 4,167 $ 5,208 318.75 plus 7.90% $ 4,167

$ 5,208 $ 6,250 401.04 plus 8.15% $ 5,208

$ 6,250 $ 10,417 485.94 plus 8.40% $ 6,250

$ 10,417 -- 835.94 plus 8.65% $ 10,417

Withholding - Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $417.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 8,333 7.65%

$ 8,333 $ 10,417 637.50 plus 7.90% $ 8,333

$ 10,417 $ 12,500 802.08 plus 8.15% $ 10,417

$ 12,500 $ 20,833 971.88 plus 8.40% $ 12,500

$ 20,833 -- 1,671.88 plus 8.65% $ 20,833

MARYLAND EMPLOYER WITHHOLDING

FORMULA

Total wages (before any deductions)

LESS Allowance for Standard Deduction (15% of wages for

payroll period with a minimum and maximum as set

forth for the particular payroll period)

LESS Value of exemptions (number of exemptions times

the allowable amount for one exemption as shown

for the applicable payroll period)

Equals TAXABLE INCOME

Note: The number of exemptions to be used in this formula

is determined from the Form MW507 (Maryland Employee

Exemption Certicate) led by your employee. Form MW507 is

available on our Web site at www.marylandtaxes.gov.

Amount 15% allowance for

Payroll of one Standard Deduction*

period exemption MIN MAX

Weekly $ 61.54 $ 29.00 $ 43.27

Bi-weekly $ 123.08 $ 58.05 $ 86.54

Semi-monthly $ 133.33 $ 62.50 $ 93.75

Monthly $ 266.67 $ 125.00 $ 187.50

Quarterly $ 800.00 $ 375.00 $ 562.50

Annually $ 3,200.00 $ 1,500.00 $ 2,250.00

Daily $ 8.77 $ 4.15 $ 6.16

* The standard Deduction is 15% of the gross income with a

minimum of $1,500 and a maximum of $2,250.

(a) Married Filing Joint or Head of Household

Withholding - Quarterly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $1,250.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 37,500 7.65%

$ 37,500 $ 43,750 2,868.75 plus 7.90% $ 37,500

$ 43,750 $ 56,250 3,362.50 plus 8.15% $ 43,750

$ 56,250 $ 75,000 4,381.25 plus 8.40% $ 56,250

$ 75,000 -- 5,956.25 plus 8.65% $ 75,000

Withholding - Daily payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $13.70

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 412 7.65%

$ 412 $ 481 31.52 plus 7.90% $ 412

$ 481 $ 618 36.95 plus 8.15% $ 481

$ 618 $ 824 48.15 plus 8.40% $ 618

$ 824 -- 65.45 plus 8.65% $ 824

Withholding - Annual payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $5,000.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 150,000 7.65%

$ 150,000 $ 175,000 11,475.00 plus 7.90% $ 150,000

$ 175,000 $ 225,000 13,450.00 plus 8.15% $ 175,000

$ 225,000 $ 300,000 17,525.00 plus 8.40% $ 225,000

$ 300,000 -- 23,825.00 plus 8.65% $ 300,000

(b) Single including Married Filing Separately or Dependent

Withholding - Quarterly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $1,250.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 25,000 7.65%

$ 25,000 $ 31,250 1,912.50 plus 7.90% $ 25,000

$ 31,250 $ 37,500 2,406.25 plus 8.15% $ 31,250

$ 37,500 $ 62,500 2,915.63 plus 8.40% $ 37,500

$ 62,500 -- 5,015.63 plus 8.65% $ 62,500

Withholding - Daily payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $13.70

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 275 7.65%

$ 275 $ 343 21.02 plus 7.90% $ 275

$ 343 $ 412 26.44 plus 8.15% $ 343

$ 412 $ 687 32.04 plus 8.40% $ 412

$ 687 -- 55.12 plus 8.65% $ 687

Withholding - Annual payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $5,000.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 100,000 7.65%

$ 100,000 $ 125,000 7,650.00 plus 7.90% $ 100,000

$ 125,000 $ 150,000 9,625.00 plus 8.15% $ 125,000

$ 150,000 $ 250,000 11,662.50 plus 8.40% $ 150,000

$ 250,000 -- 20,062.50 plus 8.65% $ 250,000

Percentage method of withholding for

2.90 PERCENT LOCAL INCOME TAX

Lump Sum Distribution of Annual Bonus

The amount to be withheld shall be

8.65%

MARYLAND EMPLOYER WITHHOLDING

FORMULA

Total wages (before any deductions)

LESS Allowance for Standard Deduction (15% of wages for

payroll period with a minimum and maximum as set

forth for the particular payroll period)

LESS Value of exemptions (number of exemptions times

the allowable amount for one exemption as shown

for the applicable payroll period)

Equals TAXABLE INCOME

Note: The number of exemptions to be used in this formula

is determined from the Form MW507 (Maryland Employee

Exemption Certicate) led by your employee. Form MW507 is

available on our Web site at www.marylandtaxes.gov.

Amount 15% allowance for

Payroll of one Standard Deduction*

period exemption MIN MAX

Weekly $ 61.54 $ 29.00 $ 43.27

Bi-weekly $ 123.08 $ 58.05 $ 86.54

Semi-monthly $ 133.33 $ 62.50 $ 93.75

Monthly $ 266.67 $ 125.00 $ 187.50

Quarterly $ 800.00 $ 375.00 $ 562.50

Annually $ 3,200.00 $ 1,500.00 $ 2,250.00

Daily $ 8.77 $ 4.15 $ 6.16

* The standard Deduction is 15% of the gross income with a

minimum of $1,500 and a maximum of $2,250.

Percentage method of withholding for

3.00 PERCENT LOCAL INCOME TAX

(a) Married Filing Joint or Head of Household

Withholding - Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $96.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 2,885 7.75%

$ 2,885 $ 3,365 223.56 plus 8.00% $ 2,885

$ 3,365 $ 4,327 262.02 plus 8.25% $ 3,365

$ 4,327 $ 5,769 341.35 plus 8.50% $ 4,327

$ 5,769 -- 463.94 plus 8.75% $ 5,769

Withholding - Bi-Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $192.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 5,769 7.75%

$ 5,769 $ 6,731 447.12 plus 8.00% $ 5,769

$ 6,731 $ 8,654 524.04 plus 8.25% $ 6,731

$ 8,654 $ 11,538 682.69 plus 8.50% $ 8,654

$ 11,538 -- 927.88 plus 8.75% $ 11,538

Withholding - Semi-Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $208.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 6,250 7.75%

$ 6,250 $ 7,292 484.38 plus 8.00% $ 6,250

$ 7,292 $ 9,375 567.71 plus 8.25% $ 7,292

$ 9,375 $ 12,500 739.58 plus 8.50% $ 9,375

$ 12,500 -- 1,005.21 plus 8.75% $ 12,500

Withholding - Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $417.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 12,500 7.75%

$ 12,500 $ 14,583 968.75 plus 8.00% $ 12,500

$ 14,583 $ 18,750 1,135.42 plus 8.25% $ 14,583

$ 18,750 $ 25,000 1,479.17 plus 8.50% $ 18,750

$ 25,000 -- 2,010.42 plus 8.75% $ 25,000

(b) Single including Married Filing Separately or Dependent

Withholding - Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $96.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 1,923 7.75%

$ 1,923 $ 2,404 149.04 plus 8.00% $ 1,923

$ 2,404 $ 2,885 187.50 plus 8.25% $ 2,404

$ 2,885 $ 4,808 227.16 plus 8.50% $ 2,885

$ 4,808 -- 390.63 plus 8.75% $ 4,808

Withholding - Bi-Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $192.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 3,846 7.75%

$ 3,846 $ 4,808 298.08 plus 8.00% $ 3,846

$ 4,808 $ 5,769 375.00 plus 8.25% $ 4,808

$ 5,769 $ 9,615 454.33 plus 8.50% $ 5,769

$ 9,615 -- 781.25 plus 8.75% $ 9,615

Withholding - Semi-Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $208.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 4,167 7.75%

$ 4,167 $ 5,208 322.92 plus 8.00% $ 4,167

$ 5,208 $ 6,250 406.25 plus 8.25% $ 5,208

$ 6,250 $ 10,417 492.19 plus 8.50% $ 6,250

$ 10,417 -- 846.35 plus 8.75% $ 10,417

Withholding - Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $417.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 8,333 7.75%

$ 8,333 $ 10,417 645.83 plus 8.00% $ 8,333

$ 10,417 $ 12,500 812.50 plus 8.25% $ 10,417

$ 12,500 $ 20,833 984.38 plus 8.50% $ 12,500

$ 20,833 -- 1,692.71 plus 8.75% $ 20,833

MARYLAND EMPLOYER WITHHOLDING

FORMULA

Total wages (before any deductions)

LESS Allowance for Standard Deduction (15% of wages for

payroll period with a minimum and maximum as set

forth for the particular payroll period)

LESS Value of exemptions (number of exemptions times

the allowable amount for one exemption as shown

for the applicable payroll period)

Equals TAXABLE INCOME

Note: The number of exemptions to be used in this formula

is determined from the Form MW507 (Maryland Employee

Exemption Certicate) led by your employee. Form MW507 is

available on our Web site at www.marylandtaxes.gov.

Amount 15% allowance for

Payroll of one Standard Deduction*

period exemption MIN MAX

Weekly $ 61.54 $ 29.00 $ 43.27

Bi-weekly $ 123.08 $ 58.05 $ 86.54

Semi-monthly $ 133.33 $ 62.50 $ 93.75

Monthly $ 266.67 $ 125.00 $ 187.50

Quarterly $ 800.00 $ 375.00 $ 562.50

Annually $ 3,200.00 $ 1,500.00 $ 2,250.00

Daily $ 8.77 $ 4.15 $ 6.16

* The standard Deduction is 15% of the gross income with a

minimum of $1,500 and a maximum of $2,250.

(a) Married Filing Joint or Head of Household

Withholding - Quarterly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $1,250.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 37,500 7.75%

$ 37,500 $ 43,750 2,906.25 plus 8.00% $ 37,500

$ 43,750 $ 56,250 3,406.25 plus 8.25% $ 43,750

$ 56,250 $ 75,000 4,437.50 plus 8.50% $ 56,250

$ 75,000 -- 6,031.25 plus 8.75% $ 75,000

Withholding - Daily payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $13.70

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 412 7.75%

$ 412 $ 481 31.94 plus 8.00% $ 412

$ 481 $ 618 37.43 plus 8.25% $ 481

$ 618 $ 824 48.76 plus 8.50% $ 618

$ 824 -- 66.28 plus 8.75% $ 824

Withholding - Annual payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $5,000.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 150,000 7.75%

$ 150,000 $ 175,000 11,625.00 plus 8.00% $ 150,000

$ 175,000 $ 225,000 13,625.00 plus 8.25% $ 175,000

$ 225,000 $ 300,000 17,750.00 plus 8.50% $ 225,000

$ 300,000 -- 24,125.00 plus 8.75% $ 300,000

(b) Single including Married Filing Separately or Dependent

Withholding - Quarterly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $1,250.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 25,000 7.75%

$ 25,000 $ 31,250 1,937.50 plus 8.00% $ 25,000

$ 31,250 $ 37,500 2,437.50 plus 8.25% $ 31,250

$ 37,500 $ 62,500 2,953.13 plus 8.50% $ 37,500

$ 62,500 -- 5,078.13 plus 8.75% $ 62,500

Withholding - Daily payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $13.70

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 275 7.75%

$ 275 $ 343 21.29 plus 8.00% $ 275

$ 343 $ 412 26.79 plus 8.25% $ 343

$ 412 $ 687 32.45 plus 8.50% $ 412

$ 687 -- 55.80 plus 8.75% $ 687

Withholding - Annual payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $5,000.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 100,000 7.75%

$ 100,000 $ 125,000 7,750.00 plus 8.00% $ 100,000

$ 125,000 $ 150,000 9,750.00 plus 8.25% $ 125,000

$ 150,000 $ 250,000 11,812.50 plus 8.50% $ 150,000

$ 250,000 -- 20,312.50 plus 8.75% $ 250,000

Percentage method of withholding for

3.00 PERCENT LOCAL INCOME TAX

Lump Sum Distribution of Annual Bonus

The amount to be withheld shall be

8.75%

MARYLAND EMPLOYER WITHHOLDING

FORMULA

Total wages (before any deductions)

LESS Allowance for Standard Deduction (15% of wages for

payroll period with a minimum and maximum as set

forth for the particular payroll period)

LESS Value of exemptions (number of exemptions times

the allowable amount for one exemption as shown

for the applicable payroll period)

Equals TAXABLE INCOME

Note: The number of exemptions to be used in this formula

is determined from the Form MW507 (Maryland Employee

Exemption Certicate) led by your employee. Form MW507 is

available on our Web site at www.marylandtaxes.gov.

Amount 15% allowance for

Payroll of one Standard Deduction*

period exemption MIN MAX

Weekly $ 61.54 $ 29.00 $ 43.27

Bi-weekly $ 123.08 $ 58.05 $ 86.54

Semi-monthly $ 133.33 $ 62.50 $ 93.75

Monthly $ 266.67 $ 125.00 $ 187.50

Quarterly $ 800.00 $ 375.00 $ 562.50

Annually $ 3,200.00 $ 1,500.00 $ 2,250.00

Daily $ 8.77 $ 4.15 $ 6.16

* The standard Deduction is 15% of the gross income with a

minimum of $1,500 and a maximum of $2,250.

Percentage method of withholding for

3.05 PERCENT LOCAL INCOME TAX

(a) Married Filing Joint or Head of Household

Withholding - Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $96.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 2,885 7.80%

$ 2,885 $ 3,365 225.00 plus 8.05% $ 2,885

$ 3,365 $ 4,327 263.70 plus 8.30% $ 3,365

$ 4,327 $ 5,769 343.51 plus 8.55% $ 4,327

$ 5,769 -- 466.83 plus 8.80% $ 5,769

Withholding - Bi-Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $192.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 5,769 7.80%

$ 5,769 $ 6,73 450.00 plus 8.05% $ 5,769

$ 6,731 $ 8,654 527.40 plus 8.30% $ 6,731

$ 8,654 $ 11,538 687.02 plus 8.55% $ 8,654

$ 11,538 -- 933.65 plus 8.80% $ 11,538

Withholding - Semi-Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $208.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 6,250 7.80%

$ 6,250 $ 7,292 487.50 plus 8.05% $ 6,250

$ 7,292 $ 9,375 571.35 plus 8.30% $ 7,292

$ 9,375 $ 12,500 744.27 plus 8.55% $ 9,375

$ 12,500 -- 1,011.46 plus 8.80% $ 12,500

Withholding - Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $417.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 12,500 7.80%

$ 12,500 $ 14,583 975.00 plus 8.05% $ 12,500

$ 14,583 $ 18,750 1,142.71 plus 8.30% $ 14,583

$ 18,750 $ 25,000 1,488.54 plus 8.55% $ 18,750

$ 25,000 -- 2,022.92 plus 8.80% $ 25,000

(b) Single including Married Filing Separately or Dependent

Withholding - Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $96.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 1,923 7.80%

$ 1,923 $ 2,404 150.00 plus 8.05% $ 1,923

$ 2,404 $ 2,885 188.70 plus 8.30% $ 2,404

$ 2,885 $ 4,808 228.61 plus 8.55% $ 2,885

$ 4,808 -- 393.03 plus 8.80% $ 4,808

Withholding - Bi-Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $192.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 3,846 7.80%

$ 3,846 $ 4,808 300.00 plus 8.05% $ 3,846

$ 4,808 $ 5,769 377.40 plus 8.30% $ 4,808

$ 5,769 $ 9,615 457.21 plus 8.55% $ 5,769

$ 9,615 -- 786.06 plus 8.80% $ 9,615

Withholding - Semi-Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $208.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 4,167 7.80%

$ 4,167 $ 5,208 325.00 plus 8.05% $ 4,167

$ 5,208 $ 6,250 408.85 plus 8.30% $ 5,208

$ 6,250 $ 10,417 495.31 plus 8.55% $ 6,250

$ 10,417 -- 851.56 plus 8.80% $ 10,417

Withholding - Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $417.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 8,333 7.80%

$ 8,333 $ 10,417 650.00 plus 8.05% $ 8,333

$ 10,417 $ 12,500 817.71 plus 8.30% $ 10,417

$ 12,500 $ 20,833 990.63 plus 8.55% $ 12,500

$ 20,833 -- 1,703.13 plus 8.80% $ 20,833

MARYLAND EMPLOYER WITHHOLDING

FORMULA

Total wages (before any deductions)

LESS Allowance for Standard Deduction (15% of wages for

payroll period with a minimum and maximum as set

forth for the particular payroll period)

LESS Value of exemptions (number of exemptions times

the allowable amount for one exemption as shown

for the applicable payroll period)

Equals TAXABLE INCOME

Note: The number of exemptions to be used in this formula

is determined from the Form MW507 (Maryland Employee

Exemption Certicate) led by your employee. Form MW507 is

available on our Web site at www.marylandtaxes.gov.

Amount 15% allowance for

Payroll of one Standard Deduction*

period exemption MIN MAX

Weekly $ 61.54 $ 29.00 $ 43.27

Bi-weekly $ 123.08 $ 58.05 $ 86.54

Semi-monthly $ 133.33 $ 62.50 $ 93.75

Monthly $ 266.67 $ 125.00 $ 187.50

Quarterly $ 800.00 $ 375.00 $ 562.50

Annually $ 3,200.00 $ 1,500.00 $ 2,250.00

Daily $ 8.77 $ 4.15 $ 6.16

* The standard Deduction is 15% of the gross income with a

minimum of $1,500 and a maximum of $2,250.

(a) Married Filing Joint or Head of Household

Withholding - Quarterly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $1,250.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 37,500 7.80%

$ 37,500 $ 43,750 2,925.00 plus 8.05% $ 37,500

$ 43,750 $ 56,250 3,428.13 plus 8.30% $ 43,750

$ 56,250 $ 75,000 4,465.63 plus 8.55% $ 56,250

$ 75,000 -- 6,068.75 plus 8.80% $ 75,000

Withholding - Daily payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $13.70

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 412 7.80%

$ 412 $ 481 32.14 plus 8.05% $ 412

$ 481 $ 618 37.67 plus 8.30% $ 481

$ 618 $ 824 49.07 plus 8.55% $ 618

$ 824 -- 66.69 plus 8.80% $ 824

Withholding - Annual payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $5,000.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 150,000 7.80%

$ 150,000 $ 175,000 11,700.00 plus 8.05% $ 150,000

$ 175,000 $ 225,000 13,712.50 plus 8.30% $ 175,000

$ 225,000 $ 300,000 17,862.50 plus 8.55% $ 225,000

$ 300,000 -- 24,275.00 plus 8.80% $ 300,000

(b) Single including Married Filing Separately or Dependent

Withholding - Quarterly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $1,250.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 25,000 7.80%

$ 25,000 $ 31,250 1,950.00 plus 8.05% $ 25,000

$ 31,250 $ 37,500 2,453.13 plus 8.30% $ 31,250

$ 37,500 $ 62,500 2,971.88 plus 8.55% $ 37,500

$ 62,500 -- 5,109.38 plus 8.80% $ 62,500

Withholding - Daily payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $13.70

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$0 $ 275 7.80%

$ 275 $ 343 21.43 plus 8.05% $ 275

$ 343 $ 412 26.96 plus 8.30% $ 343

$ 412 $ 687 32.66 plus 8.55% $ 412

$ 687 -- 56.15 plus 8.80% $ 687

Withholding - Annual payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $5,000.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 100,000 7.80%

$ 100,000 $ 125,000 7,800.00 plus 8.05% $ 100,000

$ 125,000 $ 150,000 9,812.50 plus 8.30% $ 125,000

$ 150,000 $ 250,000 11,887.50 plus 8.55% $ 150,000

$ 250,000 -- 20,437.50 plus 8.80% $ 250,000

Percentage method of withholding for

3.05 PERCENT LOCAL INCOME TAX

Lump Sum Distribution of Annual Bonus

The amount to be withheld shall be

8.80%

MARYLAND EMPLOYER WITHHOLDING

FORMULA

Total wages (before any deductions)

LESS Allowance for Standard Deduction (15% of wages for

payroll period with a minimum and maximum as set

forth for the particular payroll period)

LESS Value of exemptions (number of exemptions times

the allowable amount for one exemption as shown

for the applicable payroll period)

Equals TAXABLE INCOME

Note: The number of exemptions to be used in this formula

is determined from the Form MW507 (Maryland Employee

Exemption Certicate) led by your employee. Form MW507 is

available on our Web site at www.marylandtaxes.gov.

Amount 15% allowance for

Payroll of one Standard Deduction*

period exemption MIN MAX

Weekly $ 61.54 $ 29.00 $ 43.27

Bi-weekly $ 123.08 $ 58.05 $ 86.54

Semi-monthly $ 133.33 $ 62.50 $ 93.75

Monthly $ 266.67 $ 125.00 $ 187.50

Quarterly $ 800.00 $ 375.00 $ 562.50

Annually $ 3,200.00 $ 1,500.00 $ 2,250.00

Daily $ 8.77 $ 4.15 $ 6.16

* The standard Deduction is 15% of the gross income with a

minimum of $1,500 and a maximum of $2,250.

Percentage method of withholding for

3.10 PERCENT LOCAL INCOME TAX

(a) Married Filing Joint or Head of Household

Withholding - Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $96.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 2,885 7.85%

$ 2,885 $ 3,365 226.44 plus 8.10% $ 2,885

$ 3,365 $ 4,327 265.38 plus 8.35% $ 3,365

$ 4,327 $ 5,769 345.67 plus 8.60% $ 4,327

$ 5,769 -- 469.71 plus 8.85% $ 5,769

Withholding - Bi-Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $192.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 5,769 7.85%

$ 5,769 $ 6,731 452.88 plus 8.10% $ 5,769

$ 6,731 $ 8,654 530.77 plus 8.35% $ 6,731

$ 8,654 $ 11,538 691.35 plus 8.60% $ 8,654

$ 11,538 -- 939.42 plus 8.85% $ 11,538

Withholding - Semi-Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $208.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 6,250 7.85%

$ 6,250 $ 7,292 490.63 plus 8.10% $ 6,250

$ 7,292 $ 9,375 575.00 plus 8.35% $ 7,292

$ 9,375 $ 12,500 748.96 plus 8.60% $ 9,375

$ 12,500 -- 1,017.71 plus 8.85% $ 12,500

Withholding - Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $417.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 12,500 7.85%

$ 12,500 $ 14,58 981.25 plus 8.10% $ 12,500

$ 14,583 $ 18,750 1,150.00 plus 8.35% $ 14,583

$ 18,750 $ 25,000 1,497.92 plus 8.60% $ 18,750

$ 25,000 -- 2,035.42 plus 8.85% $ 25,000

(b) Single including Married Filing Separately or Dependent

Withholding - Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $96.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 1,923 7.85%

$ 1,923 $ 2,404 150.96 plus 8.10% $ 1,923

$ 2,404 $ 2,885 189.90 plus 8.35% $ 2,404

$ 2,885 $ 4,808 230.05 plus 8.60% $ 2,885

$ 4,808 -- 395.43 plus 8.85% $ 4,808

Withholding - Bi-Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $192.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 3,846 7.85%

$ 3,846 $ 4,808 301.92 plus 8.10% $ 3,846

$ 4,808 $ 5,769 379.81 plus 8.35% $ 4,808

$ 5,769 $ 9,615 460.10 plus 8.60% $ 5,769

$ 9,615 -- 790.87 plus 8.85% $ 9,615

Withholding - Semi-Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $208.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 4,167 7.85%

$ 4,167 $ 5,208 327.08 plus 8.10% $ 4,167

$ 5,208 $ 6,250 411.46 plus 8.35% $ 5,208

$ 6,250 $ 10,417 498.44 plus 8.60% $ 6,250

$ 10,417 -- 856.77 plus 8.85% $ 10,417

Withholding - Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $417.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 8,333 7.85%

$ 8,333 $ 10,417 654.17 plus 8.10% $ 8,333

$ 10,417 $ 12,500 822.92 plus 8.35% $ 10,417

$ 12,500 $ 20,833 996.88 plus 8.60% $ 12,500

$ 20,833 -- 1,713.54 plus 8.85% $ 20,833

MARYLAND EMPLOYER WITHHOLDING

FORMULA

Total wages (before any deductions)

LESS Allowance for Standard Deduction (15% of wages for

payroll period with a minimum and maximum as set

forth for the particular payroll period)

LESS Value of exemptions (number of exemptions times

the allowable amount for one exemption as shown

for the applicable payroll period)

Equals TAXABLE INCOME

Note: The number of exemptions to be used in this formula

is determined from the Form MW507 (Maryland Employee

Exemption Certicate) led by your employee. Form MW507 is

available on our Web site at www.marylandtaxes.gov.

Amount 15% allowance for

Payroll of one Standard Deduction*

period exemption MIN MAX

Weekly $ 61.54 $ 29.00 $ 43.27

Bi-weekly $ 123.08 $ 58.05 $ 86.54

Semi-monthly $ 133.33 $ 62.50 $ 93.75

Monthly $ 266.67 $ 125.00 $ 187.50

Quarterly $ 800.00 $ 375.00 $ 562.50

Annually $ 3,200.00 $ 1,500.00 $ 2,250.00

Daily $ 8.77 $ 4.15 $ 6.16

* The standard Deduction is 15% of the gross income with a

minimum of $1,500 and a maximum of $2,250.

(b) Single including Married Filing Separately or Dependent

Withholding - Quarterly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $1,250.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 25,000 7.85%

$ 25,000 $ 31,250 1,962.50 plus 8.10% $ 25,000

$ 31,250 $ 37,500 2,468.75 plus 8.35% $ 31,250

$ 37,500 $ 62,500 2,990.63 plus 8.60% $ 37,500

$ 62,500 -- 5,140.63 plus 8.85% $ 62,500

Withholding - Daily payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $13.70

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 275 7.85%

$ 275 $ 343 21.57 plus 8.10% $ 275

$ 343 $ 412 27.13 plus 8.35% $ 343

$ 412 $ 687 32.86 plus 8.60% $ 412

$ 687 -- 56.49 plus 8.85% $ 687

Withholding - Annual payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $5,000.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 100,000 7.85%

$ 100,000 $ 125,000 7,850.00 plus 8.10% $ 100,000

$ 125,000 $ 150,000 9,875.00 plus 8.35% $ 125,000

$ 150,000 $ 250,000 11,962.50 plus 8.60% $ 150,000

$ 250,000 -- 20,562.50 plus 8.85% $ 250,000

(a) Married Filing Joint or Head of Household

Withholding - Quarterly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $1,250.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 37,500 7.85%

$ 37,500 $ 43,750 2,943.75 plus 8.10% $ 37,500

$ 43,750 $ 56,250 3,450.00 plus 8.35% $ 43,750

$ 56,250 $ 75,000 4,493.75 plus 8.60% $ 56,250

$ 75,000 -- 6,106.25 plus 8.85% $ 75,000

Withholding - Daily payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $13.70

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 412 7.85%

$ 412 $ 481 32.35 plus 8.10% $ 412

$ 481 $ 618 37.91 plus 8.35% $ 481

$ 618 $ 824 49.38 plus 8.60% $ 618

$ 824 -- 67.10 plus 8.85% $ 824

Withholding - Annual payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $5,000.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 150,000 7.85%

$ 150,000 $ 175,000 11,775.00 plus 8.10% $ 150,000

$ 175,000 $ 225,000 13,800.00 plus 8.35% $ 175,000

$ 225,000 $ 300,000 17,975.00 plus 8.60% $ 225,000

$ 300,000 -- 24,425.00 plus 8.85% $ 300,000

Percentage method of withholding for

3.10 PERCENT LOCAL INCOME TAX

Lump Sum Distribution of Annual Bonus

The amount to be withheld shall be

8.85%

MARYLAND EMPLOYER WITHHOLDING

FORMULA

Total wages (before any deductions)

LESS Allowance for Standard Deduction (15% of wages for

payroll period with a minimum and maximum as set

forth for the particular payroll period)

LESS Value of exemptions (number of exemptions times

the allowable amount for one exemption as shown

for the applicable payroll period)

Equals TAXABLE INCOME

Note: The number of exemptions to be used in this formula

is determined from the Form MW507 (Maryland Employee

Exemption Certicate) led by your employee. Form MW507 is

available on our Web site at www.marylandtaxes.gov.

Amount 15% allowance for

Payroll of one Standard Deduction*

period exemption MIN MAX

Weekly $ 61.54 $ 29.00 $ 43.27

Bi-weekly $ 123.08 $ 58.05 $ 86.54

Semi-monthly $ 133.33 $ 62.50 $ 93.75

Monthly $ 266.67 $ 125.00 $ 187.50

Quarterly $ 800.00 $ 375.00 $ 562.50

Annually $ 3,200.00 $ 1,500.00 $ 2,250.00

Daily $ 8.77 $ 4.15 $ 6.16

* The standard Deduction is 15% of the gross income with a

minimum of $1,500 and a maximum of $2,250.

Percentage method of withholding for

3.15 PERCENT LOCAL INCOME TAX

(a) Married Filing Joint or Head of Household

Withholding - Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $96.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 2,885 7.90%

$ 2,885 $ 3,365 227.88 plus 8.15% $ 2,885

$ 3,365 $ 4,327 267.07 plus 8.40% $ 3,365

$ 4,327 $ 5,769 347.84 plus 8.65% $ 4,327

$ 5,769 -- 472.60 plus 8.90% $ 5,769

Withholding - Bi-Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $192.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 5,769 7.90%

$ 5,769 $ 6,731 455.77 plus 8.15% $ 5,769

$ 6,731 $ 8,654 534.13 plus 8.40% $ 6,731

$ 8,654 $ 11,538 695.67 plus 8.65% $ 8,654

$ 11,538 -- 945.19 plus 8.90% $ 11,538

Withholding - Semi-Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $208.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 6,250 7.90%

$ 6,250 $ 7,292 493.75 plus 8.15% $ 6,250

$ 7,292 $ 9,375 578.65 plus 8.40% $ 7,292

$ 9,375 $ 12,500 753.65 plus 8.65% $ 9,375

$ 12,500 -- 1,023.96 plus 8.90% $ 12,500

Withholding - Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $417.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 12,500 7.90%

$ 12,500 $ 14,583 987.50 plus 8.15% $ 12,500

$ 14,583 $ 18,750 1,157.29 plus 8.40% $ 14,583

$ 18,750 $ 25,000 1,507.29 plus 8.65% $ 18,750

$ 25,000 -- 2,047.92 plus 8.90% $ 25,000

(b) Single including Married Filing Separately or Dependent

Withholding - Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $96.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 1,923 7.90%

$ 1,923 $ 2,404 151.92 plus 8.15% $ 1,923

$ 2,404 $ 2,885 191.11 plus 8.40% $ 2,404

$ 2,885 $ 4,808 231.49 plus 8.65% $ 2,885

$ 4,808 -- 397.84 plus 8.90% $ 4,808

Withholding - Bi-Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $192.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 3,846 7.90%

$ 3,846 $ 4,808 303.85 plus 8.15% $ 3,846

$ 4,808 $ 5,769 382.21 plus 8.40% $ 4,808

$ 5,769 $ 9,615 462.98 plus 8.65% $ 5,769

$ 9,615 -- 795.67 plus 8.90% $ 9,615

Withholding - Semi-Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $208.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 4,167 7.90%

$ 4,167 $ 5,208 329.17 plus 8.15% $ 4,167

$ 5,208 $ 6,250 414.06 plus 8.40% $ 5,208

$ 6,250 $ 10,417 501.56 plus 8.65% $ 6,250

$ 10,417 -- 861.98 plus 8.90% $ 10,417

Withholding - Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $417.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 8,333 7.90%

$ 8,333 $ 10,417 658.33 plus 8.15% $ 8,333

$ 10,417 $ 12,500 828.13 plus 8.40% $ 10,417

$ 12,500 $ 20,833 1,003.13 plus 8.65% $ 12,500

$ 20,833 -- 1,723.96 plus 8.90% $ 20,833

MARYLAND EMPLOYER WITHHOLDING

FORMULA

Total wages (before any deductions)

LESS Allowance for Standard Deduction (15% of wages for

payroll period with a minimum and maximum as set

forth for the particular payroll period)

LESS Value of exemptions (number of exemptions times

the allowable amount for one exemption as shown

for the applicable payroll period)

Equals TAXABLE INCOME

Note: The number of exemptions to be used in this formula

is determined from the Form MW507 (Maryland Employee

Exemption Certicate) led by your employee. Form MW507 is

available on our Web site at www.marylandtaxes.gov.

Amount 15% allowance for

Payroll of one Standard Deduction*

period exemption MIN MAX

Weekly $ 61.54 $ 29.00 $ 43.27

Bi-weekly $ 123.08 $ 58.05 $ 86.54

Semi-monthly $ 133.33 $ 62.50 $ 93.75

Monthly $ 266.67 $ 125.00 $ 187.50

Quarterly $ 800.00 $ 375.00 $ 562.50

Annually $ 3,200.00 $ 1,500.00 $ 2,250.00

Daily $ 8.77 $ 4.15 $ 6.16

* The standard Deduction is 15% of the gross income with a

minimum of $1,500 and a maximum of $2,250.

(a) Married Filing Joint or Head of Household

Withholding - Quarterly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $1,250.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 37,500 7.90%

$ 37,500 $ 43,750 2,962.50 plus 8.15% $ 37,500

$ 43,750 $ 56,250 3,471.88 plus 8.40% $ 43,750

$ 56,250 $ 75,000 4,521.88 plus 8.65% $ 56,250

$ 75,000 -- 6,143.75 plus 8.90% $ 75,000

Withholding - Daily payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $13.70

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 412 7.90%

$ 412 $ 481 32.55 plus 8.15% $ 412

$ 481 $ 618 38.15 plus 8.40% $ 481

$ 618 $ 824 49.69 plus 8.65% $ 618

$ 824 -- 67.51 plus 8.90% $ 824

Withholding - Annual payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $5,000.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 150,000 7.90%

$ 150,000 $ 175,000 11,850.00 plus 8.15% $ 150,000

$ 175,000 $ 225,000 13,887.50 plus 8.40% $ 175,000

$ 225,000 $ 300,000 18,087.50 plus 8.65% $ 225,000

$ 300,000 -- 24,575.00 plus 8.90% $ 300,000

(b) Single including Married Filing Separately or Dependent

Withholding - Quarterly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $1,250.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 25,000 7.90%

$ 25,000 $ 31,250 1,975.00 plus 8.15% $ 25,000

$ 31,250 $ 37,500 2,484.38 plus 8.40% $ 31,250

$ 37,500 $ 62,500 3,009.38 plus 8.65% $ 37,500

$ 62,500 -- 5,171.88 plus 8.90% $ 62,500

Withholding - Daily payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $13.70

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 275 7.90%

$ 275 $ 343 21.70 plus 8.15% $ 275

$ 343 $ 412 27.30 plus 8.40% $ 343

$ 412 $ 687 33.07 plus 8.65% $ 412

$ 687 -- 56.83 plus 8.90% $ 687

Withholding - Annual payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $5,000.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 100,000 7.90%

$ 100,000 $ 125,000 7,900.00 plus 8.15% $ 100,000

$ 125,000 $ 150,000 9,937.50 plus 8.40% $ 125,000

$ 150,000 $ 250,000 12,037.50 plus 8.65% $ 150,000

$ 250,000 -- 20,687.50 plus 8.90% $ 250,000

Percentage method of withholding for

3.15 PERCENT LOCAL INCOME TAX

Lump Sum Distribution of Annual Bonus

The amount to be withheld shall be

8.90%

MARYLAND EMPLOYER WITHHOLDING

FORMULA

Total wages (before any deductions)

LESS Allowance for Standard Deduction (15% of wages for

payroll period with a minimum and maximum as set

forth for the particular payroll period)

LESS Value of exemptions (number of exemptions times

the allowable amount for one exemption as shown

for the applicable payroll period)

Equals TAXABLE INCOME

Note: The number of exemptions to be used in this formula

is determined from the Form MW507 (Maryland Employee

Exemption Certicate) led by your employee. Form MW507 is

available on our Web site at www.marylandtaxes.gov.

Amount 15% allowance for

Payroll of one Standard Deduction*

period exemption MIN MAX

Weekly $ 61.54 $ 29.00 $ 43.27

Bi-weekly $ 123.08 $ 58.05 $ 86.54

Semi-monthly $ 133.33 $ 62.50 $ 93.75

Monthly $ 266.67 $ 125.00 $ 187.50

Quarterly $ 800.00 $ 375.00 $ 562.50

Annually $ 3,200.00 $ 1,500.00 $ 2,250.00

Daily $ 8.77 $ 4.15 $ 6.16

* The standard Deduction is 15% of the gross income with a

minimum of $1,500 and a maximum of $2,250.

Percentage method of withholding for

3.20 PERCENT LOCAL INCOME TAX

(a) Married Filing Joint or Head of Household

Withholding - Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $96.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 2,885 7.95%

$ 2,885 $ 3,365 229.33 plus 8.20% $ 2,885

$ 3,365 $ 4,327 268.75 plus 8.45% $ 3,365

$ 4,327 $ 5,769 350.00 plus 8.70% $ 4,327

$ 5,769 -- 475.48 plus 8.95% $ 5,769

Withholding - Bi-Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $192.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 5,769 7.95%

$ 5,769 $ 6,731 458.65 plus 8.20% $ 5,769

$ 6,731 $ 8,654 537.50 plus 8.45% $ 6,731

$ 8,654 $ 11,538 700.00 plus 8.70% $ 8,654

$ 11,538 -- 950.96 plus 8.95% $ 11,538

Withholding - Semi-Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $208.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 6,250 7.95%

$ 6,250 $ 7,292 496.88 plus 8.20% $ 6,250

$ 7,292 $ 9,375 582.29 plus 8.45% $ 7,292

$ 9,375 $ 12,500 758.33 plus 8.70% $ 9,375

$ 12,500 -- 1,030.21 plus 8.95% $ 12,500

Withholding - Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $417.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 12,500 7.95%

$ 12,500 $ 14,583 993.75 plus 8.20% $ 12,500

$ 14,583 $ 18,750 1,164.58 plus 8.45% $ 14,583

$ 18,750 $ 25,000 1,516.67 plus 8.70% $ 18,750

$ 25,000 -- 2,060.42 plus 8.95% $ 25,000

(b) Single including Married Filing Separately or Dependent

Withholding - Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $96.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 1,923 7.95%

$ 1,923 $ 2,404 152.88 plus 8.20% $ 1,923

$ 2,404 $ 2,885 192.31 plus 8.45% $ 2,404

$ 2,885 $ 4,808 232.93 plus 8.70% $ 2,885

$ 4,808 -- 400.24 plus 8.95% $ 4,808

Withholding - Bi-Weekly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $192.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 3,846 7.95%

$ 3,846 $ 4,808 305.77 plus 8.20% $ 3,846

$ 4,808 $ 5,769 384.62 plus 8.45% $ 4,808

$ 5,769 $ 9,615 465.87 plus 8.70% $ 5,769

$ 9,615 -- 800.48 plus 8.95% $ 9,615

Withholding - Semi-Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $208.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 4,167 7.95%

$ 4,167 $ 5,208 331.25 plus 8.20% $ 4,167

$ 5,208 $ 6,250 416.67 plus 8.45% $ 5,208

$ 6,250 $ 10,417 504.69 plus 8.70% $ 6,250

$ 10,417 -- 867.19 plus 8.95% $ 10,417

Withholding - Monthly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $417.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 8,333 7.95%

$ 8,333 $ 10,417 662.50 plus 8.20% $8,333

$ 10,417 $ 12,500 833.33 plus 8.45% $10,417

$ 12,500 $ 20,833 1,009.38 plus 8.70% $12,500

$ 20,833 -- 1,734.38 plus 8.95% $20,833

MARYLAND EMPLOYER WITHHOLDING

FORMULA

Total wages (before any deductions)

LESS Allowance for Standard Deduction (15% of wages for

payroll period with a minimum and maximum as set

forth for the particular payroll period)

LESS Value of exemptions (number of exemptions times

the allowable amount for one exemption as shown

for the applicable payroll period)

Equals TAXABLE INCOME

Note: The number of exemptions to be used in this formula

is determined from the Form MW507 (Maryland Employee

Exemption Certicate) led by your employee. Form MW507 is

available on our Web site at www.marylandtaxes.gov.

Amount 15% allowance for

Payroll of one Standard Deduction*

period exemption MIN MAX

Weekly $ 61.54 $ 29.00 $ 43.27

Bi-weekly $ 123.08 $ 58.05 $ 86.54

Semi-monthly $ 133.33 $ 62.50 $ 93.75

Monthly $ 266.67 $ 125.00 $ 187.50

Quarterly $ 800.00 $ 375.00 $ 562.50

Annually $ 3,200.00 $ 1,500.00 $ 2,250.00

Daily $ 8.77 $ 4.15 $ 6.16

* The standard Deduction is 15% of the gross income with a

minimum of $1,500 and a maximum of $2,250.

(a) Married Filing Joint or Head of Household

Withholding - Quarterly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $1,250.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 37,500 7.95%

$ 37,500 $ 43,750 2,981.25 plus 8.20% $ 37,500

$ 43,750 $ 56,250 3,493.75 plus 8.45% $ 43,750

$ 56,250 $ 75,000 4,550.00 plus 8.70% $ 56,250

$ 75,000 -- 6,181.25 plus 8.95% $ 75,000

Withholding - Daily payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $13.70

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 412 7.95%

$ 412 $ 481 32.76 plus 8.20% $ 412

$ 481 $ 618 38.39 plus 8.45% $ 481

$ 618 $ 824 50.00 plus 8.70% $ 618

$ 824 -- 67.93 plus 8.95% $ 824

Withholding - Annual payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $5,000.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 150,000 7.95%

$ 150,000 $ 175,000 11,925.00 plus 8.20% $ 150,000

$ 175,000 $ 225,000 13,975.00 plus 8.45% $ 175,000

$ 225,000 $ 300,000 18,200.00 plus 8.70% $ 225,000

$ 300,000 -- 24,725.00 plus 8.95% $ 300,000

(b) Single including Married Filing Separately or Dependent

Withholding - Quarterly payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $1,250.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 25,000 7.95%

$ 25,000 $ 31,250 1,987.50 plus 8.20% $ 25,000

$ 31,250 $ 37,500 2,500.00 plus 8.45% $ 31,250

$ 37,500 $ 62,500 3,028.13 plus 8.70% $ 37,500

$ 62,500 -- 5,203.13 plus 8.95% $ 62,500

Withholding - Daily payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $13.70

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 275 7.95%

$ 275 $ 343 21.84 plus 8.20% $ 275

$ 343 $ 412 27.47 plus 8.45% $ 343

$ 412 $ 687 33.28 plus 8.70% $ 412

$ 687 -- 57.18 plus 8.95% $ 687

Withholding - Annual payroll period

DO NOT WITHHOLD ON GROSS WAGES LESS THAN $5,000.00

IF THE taxable income is The amount to be

Over But not over withheld shall be of excess over

$ 0 $ 100,000 7.95%

$ 100,000 $ 125,000 7,950.00 plus 8.20% $ 100,000

$ 125,000 $ 150,000 10,000.00 plus 8.45% $ 125,000

$ 150,000 $ 250,000 12,112.50 plus 8.70% $ 150,000

$ 250,000 -- 20,812.50 plus 8.95% $ 250,000

Percentage method of withholding for

3.20 PERCENT LOCAL INCOME TAX

Lump Sum Distribution of Annual Bonus

The amount to be withheld shall be

8.95%

Withholding Guide MD

Withholding_Guide-MD

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