Section 10-808 – Individual Returns — by Person on Behalf of Individual
(a) Except as otherwise provided in this section, if an individual required to file an income tax return is unable to do so, an authorized agent of the individual shall file the return. (b) (1) If an individual required to file an income tax return is a minor, the individual’s parent or guardian shall file the return. (2) If […]
Section 10-809 – Individual Returns — by Individual Not Required to File
If an individual is not required to file an income tax return under § 10-805, § 10-806 or § 10-813 of this subtitle, the individual: (1) is not liable for income tax; and (2) may file an income tax return to claim a refund of the income tax withheld or estimated income tax paid or a refund […]
Section 10-810 – Corporation Return — in General
(a) A corporation that, during a taxable year, has Maryland taxable income shall file an income tax return. (b) Notwithstanding the provisions of subsection (a) of this section, a corporation which is not otherwise required to file a return shall file a return if the corporation: (1) is not tax exempt under § 10-104 of this title; (2) is […]
Section 10-811 – Corporation Return — Affiliated Corporations
Each member of an affiliated group of corporations shall file a separate income tax return.
Section 10-812 – Corporation Return — Exempt Corporations
(a) A corporation exempt from income tax under § 10-104 of this title shall file an income tax return if the corporation: (1) has unrelated business taxable income, as defined under § 512 of the Internal Revenue Code; (2) is exempt from taxation under § 501(c)(2) of the Internal Revenue Code; or (3) is an S corporation that is […]
Section 10-813 – Fiduciary Return
Each fiduciary who has Maryland taxable income and is required to file a federal income tax return shall file an income tax return.
Section 10-814 – Partnership Return
Each partnership, as defined in § 761 of the Internal Revenue Code, shall file an income tax return.
Section 10-815 – Individual Declaration of Estimated Tax
(a) Except as provided in subsections (b) and (c) of this section, each individual who reasonably expects estimated income tax for a taxable year on income not subject to withholding under Subtitle 9 of this title to exceed one-half the amount specified in § 6654(e)(1) of the Internal Revenue Code shall file a declaration of estimated […]
Section 10-816 – Corporation and Partnership Declaration of Estimated Tax
Each corporation and each partnership that reasonably expects estimated income tax for a taxable year to exceed $1,000 shall file a declaration of estimated income tax.
Section 10-817 – Withholding Returns
A person required to withhold income tax under § 10-906 of this title shall file an income tax withholding return.