MW507 Worksheet: How Many Exemptions Should You Claim?
Form MW507 asks for one number on Line 1, and getting it wrong means over- or under-withholding all year. Answer a few plain-English questions below and this works through the Personal Exemptions Worksheet on page 2 of the form — then download the Comptroller’s own MW507 PDF with your figures already filled in, ready to sign and hand to payroll.
MW507 exemptions worksheet
Maryland Form MW507 — worked answers. Generated by marylandsalarycalculator.com. Copy these figures onto the official form from marylandcomptroller.gov. This sheet is not a substitute for the form itself.
What to write on your MW507
2026How Line 1 was worked out (page 2 worksheet)
| Worksheet line | Line | Amount |
|---|---|---|
| a | Personal exemptions × value per exemption1 × $3,200 | $3,200 |
| b | Additional exemptions for dependents age 65 or overnone | $0 |
| c | Itemized deductions exceeding the standard deduction ($3,400 per the form)none — standard deduction | $0 |
| d | $1,000 each for taxpayer and/or spouse age 65 or over and/or blindnone | $0 |
| e | Total of lines a through dsum | $3,200 |
| f | Line e ÷ $3,200 — fraction dropped. Maximum exemptions you may claim.$3,200 ÷ $3,200 | 1 |
Line 1 is capped at line f: you may claim fewer exemptions than line f, but never more. Lines 3 to 8 cover exemption-from-withholding claims — no tax owed last year, nonresidence in DC / Virginia / West Virginia, Pennsylvania residency, and the military spouse exemption — which depend on facts this worksheet does not ask about. Educational estimate, not tax advice.
Every line on Form MW507, in one place
The worksheet above covers Lines 1 and 2, which is all most people need. Lines 3 to 8 are exemption-from-withholding claims and depend on where you live and your circumstances — here is what each one is actually for.
| Line | What it is for |
|---|---|
| Line 1 | Total number of exemptions you are claiming (not to exceed line f of the Personal Exemption Worksheet) |
| Line 2 | Additional withholding per pay period under agreement with employer |
| Line 3 | Exemption from withholding — no Maryland tax owed last year and none expected this year |
| Line 4 | Certification of nonresidence — domiciled in DC, Virginia or West Virginia |
| Line 5 | Exemption from Maryland STATE withholding — domiciled in Pennsylvania |
| Line 6 | Exemption from Maryland LOCAL tax — Pennsylvania resident in York or Adams county |
| Line 7 | Exemption from Maryland LOCAL tax — Pennsylvania jurisdiction that does not tax Maryland residents |
| Line 8 | Military spouse exemption under the Servicemembers Civil Relief Act / MSRRA |
A detail worth knowing: Lines 6 and 7 both require you to also write “EXEMPT” on Line 4, and Line 8 requires attaching Form MW507M plus a copy of your spousal military ID. Those are easy to miss and will get the certificate sent back.
Why Line 1 changes your paycheck
Each exemption you claim removes $3,200 of income from your Maryland withholding calculation for the year. Claim too many and you under-withhold and owe in April; claim too few and you hand Maryland an interest-free loan and get it back as a refund. Either way your annual tax bill is the same — what changes is the timing.
To see the paycheck effect of a specific number, run it through the MW507 withholding estimator, which shows Maryland state and county withholding per check. For the step-by-step walkthrough of the form itself, read how to fill out Form MW507.
Frequently asked questions
- How many exemptions should I claim on my MW507?
- The Personal Exemptions Worksheet on page 2 of Form MW507 works it out for you, and line f of that worksheet is your maximum. Add up your personal exemptions at the value from the AGI table (usually $3,200 each), add a second exemption for any dependent aged 65 or over, add $1,000 for yourself and $1,000 for your spouse if either is 65 or over or blind, then divide the total by $3,200 and drop the fraction. You may claim fewer than line f, but never more. This worksheet does that arithmetic and shows every step.
- What goes on Line 1 of Form MW507?
- Line 1 is the total number of exemptions you are claiming, capped at line f of the Personal Exemptions Worksheet on page 2. It is a count, not a dollar amount — a common mix-up, because the worksheet that produces it is all in dollars.
- What goes on Line 2 of Form MW507?
- Line 2 is additional Maryland withholding per pay period, by agreement with your employer. Leave it blank unless you want more tax taken out — typically because you owed last year, you have a second job, or you have income with no withholding against it.
- Why did my exemption value come out below $3,200?
- The table on page 2 of the form phases the per-exemption value down as federal adjusted gross income rises. Filing single or married filing separately, it drops to $1,600 over $100,000, to $800 over $125,000, and to $0 over $150,000. Filing jointly or as head of household it holds at $3,200 up to $150,000, then falls to $1,600, then $800, and reaches $0 over $200,000. A lower value means a smaller Line 1 figure.
- Can I claim 0 exemptions on my MW507?
- Yes. Claiming zero means the most tax is withheld, which some people prefer to guarantee a refund rather than a bill. The worksheet gives you the maximum you are entitled to; claiming fewer is always allowed. At high incomes the worksheet can legitimately produce 0 on its own, because the exemption value has phased out entirely.
- What happens if I claim more than 10 exemptions?
- It is permitted, but your employer is required to send a copy of your MW507 to the Comptroller's Compliance Division, which then reviews it and notifies your employer if a change is needed. Nothing improper about it — just expect the paperwork.
- Do I need to fill out a new MW507 every year?
- Not strictly, but the Comptroller recommends completing a new one each year and whenever your personal or financial situation changes. You are required to file a new certificate within 10 days if the number of exemptions you are entitled to drops below what you have on file.
- Can I download my MW507 already filled in?
- Yes. Work through the questions and the download button hands you the Comptroller of Maryland's own Form MW507 PDF with your figures written into its boxes — Line 1, Line 2, the withholding-rate box at the top, and lines a through f of the page 2 worksheet. Add your name, address, county and Social Security number in the optional section and the form comes out ready to sign. Everything happens inside your browser: no name, income figure or SSN is sent to us or anyone else.
- Is this the official MW507 form?
- The PDF you download is the official one. We mirror the Comptroller of Maryland's own Form MW507 — revision stamp COM/RAD-036 intact — and write your figures into the form fields it already contains, which is exactly what payroll software does. We do not draw our own lookalike version of the form, because filing a copy instead of the real document is not something you should do. If the state reissues the form and it no longer matches what this filler was checked against, the download refuses to run and you get the printable answer sheet instead, so you are never handed a form with figures in the wrong boxes.