Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Maryland Taxes
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Taxable Wages

Taxable wages include all employee compensation, such as salaries, fees, bonuses, commissions, vacation allowances, back pay, and retroactive wage 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.

Withholding is not required for:

  • Domestic service in a private home.
  • Services performed by a duly ordained, commissioned or licensed minister of a church or religious order in the exercise of duties.
  • Nonresidents (if their income consists entirely of wages or other compensation for personal services performed in Maryland, and their state of residence has a reciprocal agreement with Maryland. All other nonresidents are subject to withholding.)

Military spouses

The wages earned by a spouse of a nonresident U.S. servicemember may be exempt from Maryland income tax under the Military Spouses Residency Relief Act, when the spouse of the servicemember is not a legal resident of Maryland. The income tax withholding exemption may be claimed by filing a revised Form MW507 and Form MW507M with their employer. For more information, see Employer Withholding Tax Alert - Important Information for Spouses of U.S. Military Servicemembers issued November 23, 2009.



 
Links for Withholding Information
Business Tax Types
Income Tax
Employer Withholding
Withholding Information
  Withholding for Eligible Rollover Distributions
  Earned Income Tax Credit Information Requirement
  Withholding for Nonresident Contractors
  Taxable Wages
  Withholding for Gambling Winnings
  Withholding Exemptions
  Nonresident Income Tax Rate
  Withholding for Domestic Employees
  Withholding for Nonresident Sale of Property
 
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