How many exemptions should I claim on the Maryland MW507?

Claim one exemption for yourself, one for your spouse and one for each dependent you'll claim on your federal return — as long as your income is at or below $100,000 (single) or $150,000 (joint or head of household). Above that, each exemption is worth less, and the MW507 worksheet turns the total into a smaller number. Each exemption lowers your Maryland withholding by about $9.79 a paycheck on a $60,000 salary paid every two weeks.

The worksheet, step by step

1. Count the people: yourself, your spouse (if filing jointly) and each dependent you can claim on your federal return.
2. Multiply by the value per exemption for your federal adjusted gross income (table below).
3. Add $1,000 if you or your spouse are 65 or older or blind (each), and any amount by which your itemized deductions will exceed the $3,400 standard deduction used for withholding.
4. Divide the total by $3,200 and drop any fraction. That's line 1.

Worked examples

A single filer with AGI over $100,000 (up to $125,000) gets $1,600 for their own exemption — less than $3,200, so line 1 is 0.

What each exemption does to your paycheck

$60,000 salary, single rate, paid every two weeks, Baltimore City's local rate. Each exemption takes $3,200 a year off the pay that's taxed. With no MW507, employers withhold as if you claimed one exemption.

Two jobs or a working spouse

Don't claim the same exemptions twice. If your spouse claims the children at their job, or you already claim yourself at another job, leave those out here — otherwise too little is withheld overall. To add more, use line 2: an extra dollar amount each paycheck.

The other lines

• Line 3: exempt from Maryland withholding because you owed no Maryland tax last year and expect none this year.
• Line 4: you live in the District of Columbia, Virginia or West Virginia and work in Maryland.
• Lines 5–7: Pennsylvania residents working in Maryland, and local-tax cases for York and Adams counties.
• Line 8: military spouses covered by the Military Spouses Residency Relief Act.

See your own paycheck in the Maryland paycheck calculator — enter your MW507 exemptions and county there.

Sources

• Comptroller of Maryland — Form MW507, Employee's Maryland Withholding Exemption Certificate (2026, COM/RAD-036 07/25) — Personal Exemption Worksheet: $3,200 per exemption up to $100,000 AGI single ($150,000 joint/head of household), then $1,600, $800, $0; $1,000 for 65+ or blind; total ÷ $3,200, drop fractions; lines 1–8 (checked 2026-09-27)
• Comptroller of Maryland — 2026 Maryland Employer Withholding Guide — percentage method: $3,400 standard deduction, $3,200 per exemption, rate tables ignore rates below 4.75%, no withholding under $5,000 a year, 1 exemption if no MW507, Anne Arundel and Frederick rates; lump-sum annual bonus withheld at the highest state rate (6.50%) plus the highest local rate for the county of residence (p. 9), printed combined rates 8.75%–9.80% on each table page
• Comptroller of Maryland — Withholding Tax Facts, January 2026 — 2026 local income tax rates for all 24 jurisdictions; 2.25% nonresident rate; $3,200 exemption
• Comptroller of Maryland — Form MW507 (2026) — exemptions, rate boxes, additional withholding, reciprocity exemptions, worksheet above $100,000 / $150,000