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Maryland Withholding: What you need to know

Under Maryland law, all Maryland employers are required to withhold the state income tax from the wages of residents and most nonresidents who work in Maryland. Nonresidents employed in Maryland are not subject to Maryland withholding if they are residents of the following: the District of Columbia, Pennsylvania, Virginia, and West Virginia. Employees must provide their employer with a Form MW-507 to claim this exemption.
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 that 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.
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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 similar to the exclusions for federal withholding purposes so that, in most instances, wages subject to federal withholding will also 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 (Federal Insurance Contributions Act (FICA)) tax are subject to Maryland withholding tax. Tips and ...

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Maryland Withholding Resources

Withholding Products

Taxation and Withholding Explained Webinar Recording
BLR Webinar: "Taxation and Withholding Explained: Compliance Tips for Multistate Employers""
Employment Taxes in Multiple States Webinar Recording
BLR Webinar: "Employment Taxes in Multiple States: Step-by-Step Calculation and Reporting Strategies""
Payroll Webinar Recording
BLR Webinar: "Payroll: How to Legally Handle Tax Levies and Garnishments""
IRS and ICE Audit Alert Webinar Recording
BLR Webinar: "IRS and ICE Audit Alert: How to Avoid and Manage Payroll and Recordkeeping Scrutiny""
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Claim Your Free Copy of Top 100 FLSA Overtime Q&As

We’ve compiled a list of the 100 most commonly asked questions we have received on the federal Fair Labor Standards Act (FLSA) overtime regulations.
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This report, "Top 100 FLSA Q&As", is designed to provide you with an examination of the federal FLSA overtime regulations in Q&A format, including valuable tips for bringing your workplace into compliance in an affordable manner.

At the end of the report, you will find a list of state resources on wage and hour issues. This report includes practical advice on topics such as:
  • FLSA Coverage: How FLSA regulations apply to all employers and any specific exemptions from the overtime requirements
  • Salary Level: Qualifying for exemptions and nonexempt employees
  • Deductions from Pay: Deducting for violations, disciplinary reasons, sick leave, or personal leave


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