Nonresident Alien Tax Office Towson University
U.S. Taxes - State Taxes
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Maryland Residency

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.

Maryland Withholding

  • 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


Washington,DC (District of Columbia)
West Virginia
Federation of Tax Administrators State Tax Forms


NRA Tax Office Home Page | Disclaimer

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