2025 Employer Withholding Forms


Audience: Businesses

Instruction Booklets

BookletTitleDescription
Employer Withholding Guide (PDF)Maryland Employer Withholding GuideInstructions for complying with the requirements for withholding Maryland income tax as required by law.
2025 Maryland Employer Reporting of W-2s Instructions and Specifications (PDF)Instruction and Specifications Booklet for 2025 Maryland Employer Reporting of W-2sTo be used as a companion to the Social Security Administration Publication No. 42-007 EFW2 Tax Year 2025. This booklet highlights the special requirements of the Maryland program.
2025 Maryland Employer Reporting of 1099s Instructions and Specifications (PDF)Instruction and Specifications Booklet for 2025 Maryland Employer Reporting of 1099sTo be used as a companion to IRS Publication 1220 for tax year 2025 including specifications for filing forms 1099-G, 1099-R, 1099-MISC, 1099-K, 1099-S, 1099-NEC and W-2G electronically, and highlights the special requirements of the Maryland program.

Employer Withholding Forms

NumberTitleDescription
MW506A (PDF)Employer's Return of Income Tax Withheld - AmendedForm used by employers to amend their employer withholding reports.
MW506AM (PDF)Employer's Return of Income Tax Withheld for Accelerated Filers - AmendedForm used by employers filing on an accelerated basis to amend their employer withholding reports.
MW506FR (PDF)Maryland Employer Withholding - Final Return.Form used by employers who have discontinued or sold their business. To be mailed with the MW506 or MW506M. Mail separately if filed electronically.
MW507P (PDF)Annuity and Sick Pay Request for Maryland Income Tax Withholding.Form used by recipients of annuity, sick pay or retirement distribution payments that choose to have Maryland income tax withheld from each payment.
MW507 (PDF)Employee's Maryland Withholding Exemption Certificate.Form used by individuals to direct their employer to withhold the correct amount of Maryland income tax from their pay.
MW507M (PDF)Exemption from Maryland Withholding Tax for a Qualified Civilian Spouse of Military.Form used by civilian spouse to direct their employer to discontinue Maryland withholding.
MW508 (PDF)Annual Employer Withholding Reconciliation ReturnForm used by employers to reconcile their withholding accounts and W-2 and 1099 data.
MW508CR (PDF)Business Income Tax CreditsForm and instructions for non-profit 501(c)(3) organizations only to claim any business income tax credits for which they may be eligible.
MW508A (PDF)Amended Annual Employer Withholding Reconciliation ReturnForm used by employers to amend their W-2 and 1099 reconciliations.