2025 Withholding Forms


Audience: Individuals

Income Tax Withholding

Number    Title    Description
MW507Employee's Maryland Withholding Exemption CertificateForm used by individuals to direct their employer to withhold Maryland income tax from their pay.
MW507PMaryland Income Tax Withholding for Annuity, Sick Pay and Retirement Distributions.Form used by recipients of annuity, sick pay or retirement distribution payments that choose to have Maryland income tax withheld from each payment.
MW507MExemption from Maryland Withholding Tax for a Qualified Civilian Spouse of Military.Form used by civilian spouse to direct their employer to discontinue Maryland withholding.

Nonresident Withholding on Sales of Real Property Forms

NumberTitleDescription
MW506AE   Application for Certificate of Full or Partial ExemptionForm for nonresidents who sold property in Maryland to apply for a full or partial exemption from nonresident withholding on sales of property in Maryland.
MW506AE RELO PackageApplication for Certificate of Full or Partial ExemptionForms for nonresidents who sold property as a relocation package in Maryland to apply for a full or partial exemption from nonresident withholding on sales of property in Maryland.
MW506NRSMaryland Return of Income Tax Withholding for Nonresident Sale of Real PropertyForm used to determine the amount of income tax withholding due on the sale of property located in Maryland and owned by nonresidents, and provide for tax collection at the time of the sale or transfer.
MW508NRSMonthly Reconciliation Return for Sales of Real Property by NonresidentsForm used to report the total amount of withholding tax received during the reporting period from the sale or transfer of Maryland real property interests by a nonresident individual or nonresident entity.
MW506RApplication for Tentative Refund of Withholding on 2025 Sales of Real Property by Nonresidents
Form used to apply for a refund of the amount of tax withheld on the 2025 sale or transfer of Maryland real property interests by a nonresident individual or nonresident entity which is in excess of the transferor/seller's tax liability for the transaction. Form MW506R may be filed not less than 60 days after the date the tax withheld is paid to the Clerk of the Circuit Court. Form MW506R may not be filed after December 1, 2025.
Affidavit of Residence [WH-AR]Certification of Exemption from Withholding Upon Disposition of Maryland Real Estate Affidavit of Residence or Principal ResidenceForm used to claim exemption from income tax withholding on sale of property located in Maryland, and owned by nonresidents, by certifying that the transferred property is the transferor's principal residence.