Maryland increased its Non-Resident real property transfer "withholding" tax, effective January 1, 2008, from 6% to 6.75 % for individuals and from 7 % to 8.25 % for corporations. If you own real estate in Maryland but you are not a Maryland resident when you sell it you are subject to the withholding. In many cases you can recover the withholding. It will require filing a Maryland "Non Resident" tax return (Form 505) and Form MW506NRS. Go to http://business.marylandtaxes.com/taxinfo/withholding/sale_property.asp for full details.