Home 2022 Instruction Booklets 2022 Instruction Booklets Note: For forms, visit the 2022 Individual Tax Forms or Business Tax Forms pages. 2022 Individual Income Tax Instruction Booklets Booklet Title Description Resident Maryland State and Local Tax Forms and Instructions Instructions for filing personal state and local income taxes for full- or part-year Maryland residents. Nonresident Maryland Tax Forms for Nonresidents Instructions for filing personal income tax returns for nonresident individuals. Fiduciary Maryland Instructions for Fiduciaries Instructions for filing fiduciary income tax returns. Maryland's Withholding Requirements for Sales or Transfers of Real Property and Associated Personal Property by Nonresidents Maryland's Withholding Requirements for Sales or Transfers of Real Property and Associated Personal Property by Nonresidents Instructions for nonresidents who are required to file forms MW506NRS, MW506AE, MW506R and MW508NRS to determine and collect income tax withholding due on the sale of property located in Maryland and owned by nonresidents. 2022 Business Income Tax Instruction Booklets Number Title Description Corporation Maryland Income Tax Form Instructions for Corporations Instructions for filing corporation income tax returns for the calendar year or any other tax year or period beginning in 2022 Pass-Through Entity Maryland Income Tax Form Instructions for Pass-Through Entities Instructions for filing pass-through entity income tax returns for the calendar year or any other tax year or period beginning in 2022. Electing Pass-Through Entity Maryland Income Tax Form Instructions for Electing Pass-Through Entities Instructions for filing Electing pass-through entity income tax returns for the calendar year or any other tax year or period beginning in 2022.