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FR 900M Booklet EmployerPayor Withholding Tax Otr Otr Cfo Dc Form

FR 900M Booklet EmployerPayor Withholding Tax Otr Otr Cfo Dc Form

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[Music] hi everyone the maryland non-resident withholding tax applies to those parties selling real property in the state of maryland who are non-maryland residents or for entities it's a non-resident entity for individuals it's eight percent of the net proceeds and for non-resident entities it's 8.25 of the net proceeds there are some exemptions that may apply to the seller which would allow the seller to avoid paying the tax and i'll get to those in a moment first i want to mention that the state's really supporting this money to make sure the seller does not owe the state of maryland any taxes right so if the seller doesn't owe maryland anything and applies for that tax return the following year the seller should receive back those funds as for the exemptions the main one we use at the title company level right that means that we do not have to have the seller send in that application the comptroller's office and so forth beforehand is called the primary residence exemption for that

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