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.
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 […]