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

Delaware http://www.state.de.us/revenue/default.shtml
Pennsylvania http://www.revenue.state.pa.us
Virginia http://www.tax.virginia.gov/

Washington,DC (District of Columbia)

http://www.washingtondc.gov
West Virginia http://www.state.wv.us/taxdiv/
Federation of Tax Administrators State Tax Forms http://www.taxadmin.org/fta/link/FORMS.html

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