Cluster · State withholding
State nonresident withholding
State-by-state nonresident seller withholding worked out in dollars — California 3.33%, New York gain-based IT-2663, Maryland 8%, Colorado lesser-of-2%, the exemptions, and how each stacks on top of FIRPTA.
9 guides in this cluster
California Form 593: 3.33% on an $800,000 Sale Means $26,640 Held — Here's the Math
New York IT-2663: Why a Nonresident's Withholding Is Based on the Gain, Not the Sale Price
Maryland Nonresident Withholding: 8% on an Out-of-State Seller's $500,000 Home Sale
Colorado DR 1083 & DR 1079: The 'Lesser of 2% or Net Proceeds' Rule on a $600,000 Sale
FIRPTA Plus State Withholding: What a Foreign Seller Loses at Closing in CA, NY, MD and CO
Out-of-State vs Foreign: Two Different Withholding Rules That Often Hit the Same Seller
Getting State Withholding Back: How a Nonresident Recovers an Over-Held $26,640 in California
California 593 vs New York IT-2663: Price-Based vs Gain-Based Withholding on the Same $1M Sale
When State Withholding Does NOT Apply: Sale-Price Thresholds and Primary-Residence Exemptions