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.
Section 10-818 – Public Inspection of Tax Returns
(a) Each organization that is exempt from taxation under § 10-104 of this title and is required to make its federal annual returns available for public inspection under § 6104(e) of the Internal Revenue Code shall also make available for public inspection any annual return required to be filed under this subtitle. (b) A return required to […]
Section 10-804 – Requirements Generally; Checkoff; Fractional Part of Dollar
(a) Each person required under this subtitle to file an income tax return or estimated income tax declaration or return shall file a return or declaration with the Comptroller, whether or not: (1) the person owes income tax; or (2) the Comptroller sends the person a form or otherwise requests that the return or declaration be filed. (b) (1) Each […]
Section 10-819 – Limited Liability Corporation Return
(a) Each limited liability company as defined under Title 4A of the Corporations and Associations Article shall file an income tax return unless it has only one member and it is disregarded as an entity separate from its member for federal income tax purposes. (b) (1) If the limited liability company is classified as a partnership, as defined […]
Section 10-804.1 – Corporations and Corporate Group Returns
(a) In this section: (1) “corporate group” means: (i) an affiliated group or controlled group under § 1504 or § 1563 of the Internal Revenue Code; or (ii) an affiliated group of corporations: 1. that is engaged in a unitary business; and 2. more than 50% of the voting stock of each member of which is directly or indirectly owned by […]
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 […]