Maryland Notice of Wage Garnishment Checklist
A notice of wage lien is a formal document that the Comptroller of Maryland serves on your employer to collect unpaid state tax debt. This notice represents an active collection action that Maryland law authorizes without requiring a court order. Once your employer receives it, they must withhold a portion of your paycheck and send it directly to the state until the debt is paid in full.
What This Notice Means
The notice of wage lien tells your employer to withhold money from your paycheck to satisfy unpaid Maryland taxes. State law grants the Comptroller administrative authority to use this collection tool without obtaining a court order first, and the agency serves the notice directly on your employer by certified mail or personal service.
Once received, your employer must begin withholding the specified amount from each paycheck. Information in the notice typically includes the amount owed, the tax year it relates to, and instructions for your employer about how much to withhold from each pay period.
Why the Comptroller Sent This Notice
The Comptroller of Maryland issues a wage lien when a taxpayer has an unpaid tax debt that remains outstanding. Although the Comptroller typically sends collection notices before taking this step, Maryland law does not require prior notice to the taxpayer before serving a wage lien on the employer.
What Happens If You Ignore This Situation
Failing to address the wage lien means your employer will continue withholding money from your paycheck according to the amount specified in the notice. The withholding will continue until the debt is paid in full or until you take action to resolve it through payment arrangements or other means.
What This Notice Does Not Mean
This notice does not mean you are being arrested or taken to court. The wage lien is a civil collection action authorized by Section 13-811 of the Maryland Tax-General Code, not a criminal penalty, and Maryland law protects a portion of your wages from attachment based on formulas that ensure you retain enough income for basic living expenses.
Checklist: What to Do After Learning About This Notice
Step 1: Obtain and review the documentation
Contact your employer's payroll department to confirm whether they have received a notice of wage lien from the Comptroller. Ask for the date the notice was served and the amount specified for withholding, and request a copy of the notice if possible.
Locate any prior notices or correspondence you received from the Comptroller’s Office about unpaid taxes. Write down the effective date when withholding will begin, identify the tax year or period the debt relates to, and note the total amount owed.
Step 2: Gather your tax records
Find documents related to the tax debt mentioned in the wage lien:
● Provide a copy of your Maryland tax return for the year listed.
● Include any assessment notices or bills that you received regarding this debt.
● You should also submit records of any payments you made toward this debt.
● Additionally, attach documents that show your current income and overall financial situation.
● If you have received correspondence from the Comptroller’s Office regarding this tax year, provide copies of those communications.
Step 3: Contact the Comptroller’s collections section
Call the Comptroller of Maryland's collections department at 410-974-2432 or 1-888-674-0016 to discuss your situation. Have the wage lien information in front of you when you call, and be ready to provide your name, social security number, and the case or notice number if available.
Step 4: Understand your appeal rights for the underlying assessment
Determine whether you can still appeal the tax assessment that created this debt. If you received an assessment notice within the past 30 days, you can file an appeal with the Comptroller’s Hearings and Appeals Division by visiting MyCOMConnect online or mailing your request to the Comptroller of Maryland, Hearings and Appeals, 7 St. Paul Street, Room 210, Baltimore, Maryland 21202.
Hearing rights apply to disputing the tax assessment itself, not to stopping the wage lien based on financial hardship. Once the assessment period has passed, focus on payment options rather than appeals.
Step 5: Calculate the impact on your paycheck
Contact your employer to determine the exact amount that will be withheld from each paycheck. Verify that your employer is applying the correct exemption formula under Section 15-601.1 of the Maryland Commercial Law, which requires leaving you with the greater of two amounts: 75 percent of your disposable wages, or your disposable earnings minus 30 times the Maryland minimum wage multiplied by the number of weeks worked.
Step 6: Explore payment alternatives
Ask the collections section about setting up a payment plan as an alternative to wage withholding. The Comptroller may agree to release the wage lien if you enter into an installment agreement and make consistent payments. Request information about the offer in compromise program if you are unable to pay the full amount.
Step 7: Monitor your paycheck and account status
Check your paycheck after the effective date to confirm the withholding has been applied correctly. Keep copies of your pay stubs showing the amount withheld and sent to the state, and contact the collections section periodically to verify how much of your debt remains unpaid.
Step 8: Request release after payment
Once you have paid the debt in full, contact the Comptroller’s Office to request a notice of satisfaction or release of the wage lien. Maryland law requires the Comptroller to provide this notice to your employer promptly after the debt is satisfied, so provide a copy of the release notice to your employer’s payroll department to ensure withholding stops immediately.
Common Mistakes to Avoid
● Failing to contact your employer to confirm they received the wage lien notice can leave you unaware of when withholding will begin.
● Assuming you cannot appeal the underlying tax assessment when you remain within the 30-day appeal period eliminates a critical opportunity to challenge the debt.
● Failing to contact the Comptroller's collections section means missing potential payment plans or alternatives that could resolve the situation.
● Neglecting to verify that your employer is calculating the exempt amount correctly under Maryland law can result in excessive withholding from your paycheck.
● Ignoring the wage lien will not resolve the situation, and withholding will continue until you take action to address the debt.
Frequently Asked Questions
Can I stop the wage lien if I cannot afford to have my wages withheld?
Contact the Comptroller’s collections section to explain your situation and ask about payment plans or the Offer in Compromise program. Maryland law does not provide a hardship hearing to stop wage liens, so you must work directly with collections to find alternatives.
What if the amount on the notice is wrong?
If you are within 30 days of receiving an assessment notice, file an appeal with the Hearings and Appeals Division. Beyond the appeal period, contact collections with documentation showing the amount is incorrect, such as copies of your tax return, payment records, or other supporting documents.
Will the wage lien stop once I pay the debt?
The Comptroller must provide a notice of satisfaction or release of the wage lien to your employer once the debt is paid in full. Request this notice in writing and provide it to your employer to ensure withholding stops, then keep the release notice in your records as proof that the matter has been resolved.
Can I request a payment plan instead of wage withholding?
Contact the Comptroller’s collections section before the withholding begins or shortly after to request a payment plan. Payment plans provide an alternative to wage withholding if the Comptroller approves your arrangement and you demonstrate you will make consistent payments.
A notice of wage lien from the Comptroller is a serious collection action authorized by state law to collect unpaid taxes. Taking action by gathering your documents, understanding your rights, and communicating with the collections department will give you the best opportunity to resolve this matter.
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This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance
