The Maryland Comptroller Jan. 1 published multiple instruction booklets for individual income, corporate income, and trust income tax purposes. The comptroller published: 1) individual income tax booklets for residents and nonresidents; 2) instructions for filing fiduciary income tax returns; 3) business income tax booklets for corporations and pass-through entities; 4) withholding requirements for sales or transfers of real property and associated personal property by nonresidents; and 5) an employer withholding guide. [Md. Comptroller of the Treasury, 2020 Instruction Booklets, 01/01/21]
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