USA State Taxes

MARYLAND (MD)

STATE INCOME TAX (SIT)

Description	Amount	Effective Date	Website	Deposit Method / Frequency / Threshold	Forms
Wage Withholding	Tables		Maryland Taxes Employer Withholding Information and Tables Register Business Online	Monthly EFT $700 or more in a quarter. Quarterly EFT $0 - $699 in a quarter. Due 15th day of month following quarter. Accelerated 3-Day EFT $15K > in a previous year - $700 limit driven. Due within 3 days of pay date. Must have a FEIN & MD Central Registration Number to file online Electronic filing through bFile or Register for EFT	Withholding Forms MW506 State Withholding Exemption Certificate MW507
Supplemental Wage / Bonus Rate	Maryland resident = 5.75% plus County W/H rate (See local withholding tax below for County tax amounts)

Description

Amount

Effective Date

Website

Deposit Method / Frequency / Threshold

Forms

Wage Withholding

Tables

Maryland Taxes

Employer Withholding Information and Tables

Monthly EFT $700 or more in a quarter.

Quarterly EFT $0 - $699 in a quarter. Due 15th day of month following quarter.

Accelerated 3-Day EFT $15K > in a previous year - $700 limit driven. Due within 3 days of pay date.

Must have a FEIN & MD Central Registration Number to file online

Electronic filing through bFile or Register for EFT

Withholding Forms

MW506

State Withholding Exemption Certificate MW507

Supplemental Wage / Bonus Rate

Maryland resident = 5.75%

plus County W/H rate

(See local withholding tax below for County tax amounts)

Notes:

Must file zero reports through bFile or phone.

Maryland has a reciprocity agreement with DC, Pennsylvania, Virginia and West Virginia. Wage and salary income for residents of West Virginia is not taxable to Maryland, regardless of the amount of time spent in Maryland, and they are exempt from withholding of Maryland tax on Maryland wages and salary; however residents of DC, PA & VA who did not maintain a place of abode in Maryland for more than six months (183 days or more), are exempt from withholding of Maryland tax on Maryland wages and salary.

STATE UNEMPLOYMENT INSURANCE (SUI)

Description	Amount	Effective Date	Website	Deposit Method / Frequency / Threshold	Forms
Maximum Taxable Earnings	$8,500	Unchanged from 2023	Department of Labor, Licensing and Regulation Registration same as SIT	Quarterly EFT Must file if Wages = zero. File and Pay at BEACON	UI Forms
Employee Deduction	None
Employer Tax Rate	0.30 - 7.5%	Changed from 2023
New Employment Rate - Standard	2.60%	Increase from 2.3% in 2023
Voluntary Contribution Permitted	No

NEW HIRE REPORTING

Website	Frequency / Method	Forms
New Hire	Same as federal requirements. If no hires, no report required. Register Electronic Reporting	New Hire Form

Website

Frequency / Method

Forms

New Hire

Same as federal requirements.

If no hires, no report required.

Electronic Reporting

New Hire Form

LOCAL WITHHOLDING TAXES (2020)

Description	Amount	Website	Deposit Method / Frequency / Threshold	Forms
Baltimore City and County local taxes (Based on taxable income) Collected by the State of Maryland See SIT	Allegany County - 3.05% Anne Arundel County - 2.81% Baltimore City - 3.20% Baltimore County - 3.20% Calvert County- 3.00% Caroline County - 3.20% Carroll County - 3.03% Cecil County - 3.00% Charles County - 3.03% Dorchester County - 3.20% Frederick County - 2.96% Garrett County - 2.65% Harford County - 3.06% Howard County - 3.20% Kent County - 3.20% Montgomery County - 3.20% Prince George’s County - 3.20% Queen Anne's County - 3.20% St. Mary’s County - 3.10% Somerset County - 3.20% Talbot County - 2.40% Washington County - 3.00% Wicomico County - 3.20% Worcester County - 2.25% Non Residents - 2.25%	See SIT Employer Withholding Information and Tables link Local Income Tax Rates	Local taxes are paid through bFile with SIT.

Description

Amount

Website

Deposit Method / Frequency / Threshold

Forms

Baltimore City and County local taxes

(Based on taxable income)

Collected by the State of Maryland

See SIT

Allegany County - 3.05%

Anne Arundel County - 2.81%

Baltimore City - 3.20%

Baltimore County - 3.20%

Calvert County- 3.00%

Caroline County - 3.20%

Carroll County - 3.03%

Cecil County - 3.00%

Charles County - 3.03%

Dorchester County - 3.20%

Frederick County - 2.96%

Garrett County - 2.65%

Harford County - 3.06%

Howard County - 3.20%

Kent County - 3.20%

Montgomery County - 3.20%

Prince George’s County - 3.20%

Queen Anne's County - 3.20%

St. Mary’s County - 3.10%

Somerset County - 3.20%

Talbot County - 2.40%

Washington County - 3.00%

Wicomico County - 3.20%

Worcester County - 2.25%

Non Residents - 2.25%

See SIT Employer Withholding Information and Tables link

Local Income Tax Rates

Local taxes are paid through bFile with SIT.

WEBSITES

State Agencies, Employment and Business

Disclaimer: This information is for reference only. To ensure accurate set up, we highly recommend that the information is verified with the applicable federal and state/provincial agencies. TimeTrex makes no claims, guarantees, or promises about the accuracy, current status, or completeness of the information provided. In no event shall TimeTrex be liable for any errors or omissions with respect to any resource information.

Last updated Jan 2024