Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Spotlight on Maryland

Military Personnel

If you are a legal resident of Maryland and serving in the military, you must file a resident Maryland tax return, regardless of where you are stationed. You must also report all of your taxable income from all sources, including military pay.

The wages earned by a spouse of a nonresident U.S. servicemember may be exempt from Maryland income tax under the Military Spouses Residency Relief Act, when the spouse of the servicemember is not a legal resident of Maryland. The income tax withholding exemption may be claimed by filing a revised Form MW507 with their employer. For more information, see Employer Withholding Tax Alert- Important Information for Spouses of U.S. Military Servicemembers and Administrative Release 1: Military Personnel and Civilian Spouses - Both Residents and Nonresidents of Maryland

Military service may entitle you to special tax breaks for overseas pay and retirement income. The following links offer more information about helpful tax benefits and other unique filing situations that affect military families in Maryland.

Information for Military Personnel
Administrative Release 1: Military Personnel and Civilian Spouses - Both Residents and Nonresidents of Maryland
Tax Alert - Spouses of U.S. Military Servicemembers
Military Residents of Maryland
Military Nonresidents of Maryland
Overseas Pay
Military Retirement Income
Change Residence
Extensions for Personnel Serving in Combat Zone
Power of Attorney
Veterans Organizations
Forms and Worksheets for Military Personnel
Form MW507
Military Overseas Income Worksheet
Tax Help for Military Personnel
Phone Numbers by Tax Type
Helpful E-mail Contacts
Taxpayer Service Offices