Section 10-820 – Returns and Declarations of Individuals or Partnerships
(a) (1) Except as provided in paragraph (3) of this subsection, an individual or partnership required under Part II of this subtitle to file a return for a taxable year shall complete and file with the Comptroller an income tax return: (i) on or before April 15th of the next taxable year; or (ii) if the income tax is […]
Section 10-805 – Individual Returns — Residents
(a) Except as provided in subsection (b) of this section and except for a fiduciary, each resident shall file an income tax return if, after exclusion of Social Security and railroad retirement benefits that are included in federal gross income, the resident: (1) would be required to file a federal income tax return under § 6012(a) of […]
Section 10-821 – Returns and Declarations of Corporations
(a) (1) A corporation required under Part II of this subtitle to file a return for a taxable year shall complete and file with the Comptroller an income tax return: (i) on or before the April 15 that follows that taxable year; or (ii) if income tax is computed for a fiscal year, on or before the 15th day […]
Section 10-806 – Individual Returns — by Nonresident
(a) Except as provided in subsection (b) of this section, each nonresident who has Maryland taxable income and is required to file a federal income tax return shall file an income tax return. (b) A nonresident dependent who has Maryland taxable income shall file an income tax return if the dependent meets the requirements under § 10-805(b) […]
Section 10-822 – Returns on Withholdings
(a) (1) Except as provided in paragraphs (2) and (3) of this subsection, each person required under § 10-906 of this title to withhold income tax shall complete and file with the Comptroller a quarterly income tax withholding return, on or before the 15th day of the month that follows the calendar quarter in which that income […]
Section 10-807 – Individual Returns — Joint or Separate Return
(a) Except as provided in subsection (b) of this section, a married couple who files a joint federal income tax return shall file a joint Maryland income tax return. (b) A married couple who files a joint federal income tax return may file separate State income tax returns if: (1) one spouse is a resident and the other […]
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 10-745 – Food Donation Program for Qualifying Farms
(a) (1) In this section the following words have the meanings indicated. (2) “Certified organic produce” means an eligible food donation that is certified under Title 10, Subtitle 14 of the Agriculture Article as an organically produced commodity. (3) “Eligible food donation” means fresh farm products for human consumption. (4) “Qualified farm” means a farm business that is located in […]