Income Tax Withholding Exemption
This information does not apply to nonresident aliens.
Under current Internal Revenue Service (IRS) regulations, members of the University community who anticipate no income tax liability for 2017 must file new federal and state withholding exemption certificates with the University by February 16, 2017 . New exemption forms must be completed each calendar year.
In the event that new exemption forms are not received by February 16th, 2017 the University is required to withhold taxes and no refund of withheld income taxes can be made. IRS regulations do not permit the University to refund taxes withheld. A 2017 tax return would need to be filed to claim any refund.
To be eligible for exemption from income tax withholding, individuals must certify that they incurred no tax liability for 2016, and that they anticipate no tax liability for 2017 .
You may be exempt from federal and state income taxation if your income falls below certain levels.
- For 2017 Federal taxes:
- Generally, for those who are not claimed as a dependent, if your income for 2017 will not exceed $10,400, you can claim exempt.
- If you will be claimed as a dependent and your income exceeds $1,050 and includes more than $350 of unearned income (e.g., interest and dividends), you cannot claim a federal exemption.
- Generally, if you will be claimed as a dependent and your earned income will not exceed $6,350 and your unearned income will not exceed $350, you can claim exempt.
- For 2017 Maryland taxes:
- Generally you may claim exemption from income taxes if your income will not exceed $10,400 whether or not you are claimed as a dependent.
For more information and forms, visit the University Tax Office web site. Questions regarding the exemption from income tax withholding may be directed to the Tax Office at 443-997-8688.