How many exemptions should I claim in Maryland?
On Maryland's MW507, a single filer with no dependents usually claims 1 and a married couple 2, plus one for each dependent. Each exemption takes $3,200 a year off the wages Maryland withholding is figured on. On a $60,000 salary paid every two weeks, one exemption more than that raises each paycheck by about $5.85. Claiming fewer means more withheld now and a bigger refund later.
How to count your exemptions on the MW507
You count 1 exemption for yourself, 1 for your spouse, and 1 for each dependent, using the Personal Exemption Worksheet on page 2. Each exemption takes $3,200 a year off the wages withholding is figured on. The worksheet also turns things like large itemized deductions or child care costs into extra exemptions.
Above certain income levels the worksheet has you claim fewer exemptions, because Maryland shrinks the value of each one as income rises. Head of household filers use the married rate.
If you never file an MW507, your employer withholds as if you claimed 1 exemption.
Maryland withholding by number of exemptions
Single filer earning $60,000 a year, paid every two weeks, federal W-4 with no adjustments. The highlighted row is the usual count for a single filer with no dependents.
| Exemptions | Maryland tax withheld | Take-home pay |
|---|---|---|
| 0 | $103.40 | $1,834.67 |
| 1 | $97.56 | $1,840.52 |
| 2 | $91.71 | $1,846.37 |
| 3 | $85.87 | $1,852.21 |
| 4 | $80.02 | $1,858.06 |
| 5 | $74.17 | $1,863.90 |
Married couple on one $100,000 income, paid every two weeks:
| Exemptions | Maryland tax withheld | Take-home pay |
|---|---|---|
| 0 | $176.48 | $3,081.60 |
| 1 | $170.63 | $3,087.44 |
| 2 | $164.79 | $3,093.29 |
| 3 | $158.94 | $3,099.13 |
| 4 | $153.10 | $3,104.98 |
| 5 | $147.25 | $3,110.83 |
Should you claim more or fewer?
Exemptions only change how much is withheld during the year. Your actual Maryland tax is settled on your state return. Claim more than you qualify for and you may owe at tax time. Claim fewer and you get the difference back as a refund. If you would rather keep the count simple, most forms also let you ask for an extra dollar amount from each paycheck.
The federal Form W-4 dropped allowances in 2020, so your federal and Maryland forms work differently. See how many allowances to claim and how to fill out a W-4. To see your own numbers, open the Maryland paycheck calculator and set the exemptions under the state form step.
Sources
Comptroller of Maryland, Form MW507 (2026) and Comptroller of Maryland, 2026 withholding guide. Withholding figures come from the same 2026 formulas the calculator uses; see how we calculate.