Browse federal, state and local payroll tax codes.
SMD may be an internal abbreviation for Maryland income-tax withholding. It is not an official nationwide code. A Maryland-related entry should be checked against the employee’s work and residence information.
Employer-specific label: this is a possible interpretation. Confirm the full meaning in the codebook for the employer that issued your statement.
How to read this entry
Use the possible interpretation Maryland state withholding label alongside the column heading. An earnings amount, an employee deduction and an employer-cost memo can have different effects even when their labels look similar.
Example on a pay statement
A change of address may affect the withholding calculation even if salary is unchanged.
Examples illustrate the checking method. They are not a personal tax calculation or a promise of a particular benefit.
What to check with payroll
Ask payroll to confirm the Maryland taxable wages and the state and local information used.
Compare related entries
Read the federal, state and local payroll tax codes guide to compare the entries in this part of your statement. Use the full pay stub code directory when a second abbreviation is unfamiliar.
Reference and scope
Official guidance on federal, state and local payroll tax codes provides background on the underlying rules. It does not validate an individual employer’s internal abbreviation.