2024 Withholding Forms

Nonresident Withholding on Sales of Real Property Forms

Number Title Description
MW506AE Application for Certificate of Full or Partial Exemption Form for nonresidents who sold property in Maryland to apply for a full or partial exemption from nonresident withholding on sales of property in Maryland.
MW506AE RELO Package Application for Certificate of Full or Partial Exemption Forms for nonresidents who sold property as a relocation package in Maryland to apply for a full or partial exemption from nonresident withholding on sales of property in Maryland.
MW506NRS Maryland Return of Income Tax Withholding for Nonresident Sale of Real Property Form used to determine the amount of income tax withholding due on the sale of property located in Maryland and owned by nonresidents, and provide for tax collection at the time of the sale or transfer.
MW508NRS Monthly Reconciliation Return for Sales of Real Property by Nonresidents Form used to report the total amount of withholding tax received during the reporting period from the sale or transfer of Maryland real property interests by a nonresident individual or nonresident entity.
MW506R Application for Tentative Refund of Withholding on 2024 Sales of Real Property by Nonresidents Form used to apply for a refund of the amount of tax withheld on the 2024 sale or transfer of Maryland real property interests by a nonresident individual or nonresident entity which is in excess of the transferor/seller's tax liability for the transaction. Form MW506R may be filed not less than 60 days after the date the tax withheld is paid to the Clerk of the Circuit Court. Form MW506R may not be filed after December 1, 2024.
Affidavit of Residence
[WH-AR]
Certification of Exemption from Withholding Upon Disposition of Maryland Real Estate Affidavit of Residence or Principal Residence Form used to claim exemption from income tax withholding on sale of property located in Maryland, and owned by nonresidents, by certifying that the transferred property is the transferor's principal residence.