Below is a simple illustration of state residency status most applicable
to Towson University students and scholars. For complete information,
see the State of Maryland website.
- Residency status for Maryland state tax purposes
is determined by where you live. The federal tax concepts of
resident alien and nonresident
alien do not apply.
- If you live in Maryland during all or part of the year, you are a
resident during that time.
- If you live outside the State of Maryland for the
entire tax year, you are a nonresident.
- Towson University uses a modified Employee Withholding Allowance
Certificate that combines the federal Form W-4 and the State
of Maryland Form MW 507 into one document.
- The State of Maryland allows individuals to claim exempt from (not
subject to) state tax withholding if they meet the two conditions
specified on the form. Full-time students (single, under 65) are generally permitted to
claim exempt if they earn less than $8,750 per year.
- States may impose penalty and interest charges
for underwithholding if insufficient state taxes are withheld.
Websites for Other States