Comptroller of Maryland - Tax Information For Businesses (logo)    
 
    Home   |   Individuals   |   Businesses   |   Tax Professionals   |   CompNet   |   Online Services   |
 
Search
   
Filing Information
Forms and Instructions
Employer Withholding
Sales and Use Tax
Admissions/Amusement
Corporation
more…

Tax Information
Employer Withholding
Sales and Use Tax
Admissions/Amusement
Corporation
Business Licenses
Personal Property Tax
    more..

Payment Information
Credit Card Payments
Electronic Payments
Missed or Late Payments

Taxpayer Assistance
Our Services
Contact Us
Local Branch Offices
Maryland Relay

Online Services
bFile - Business Taxes
Business Registration
Request Extension
Verify Tax Exemptions
Tax Calculators
Unclaimed Holder Report
more...

Taxable Wages

Taxable wages include all employee compensation, such as salaries, fees, bonuses, commissions, vacation allowances, back pay, and retroactive wage increases.

Wages paid in any form other than money are measured by their fair market value. These include lodging, meals, property, or other considerations for personal services.

Withholding is not required for:

  • Domestic service in a private home.
  • Services performed by a duly ordained, commissioned or licensed minister of a church or religious order in the exercise of duties.
  • Nonresidents (if their income consists entirely of wages or other compensation for personal services performed in Maryland, and their state of residence has a reciprocal agreement with Maryland. All other nonresidents are subject to withholding.)



©2008 Comptroller of Maryland. All rights reserved.
Privacy Policy | Give us your feedback | Your Rights as a Maryland Taxpayer