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 […]
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 10-741 – More Jobs for Marylanders Program Tax Credit
(a) (1) In this section the following words have the meanings indicated. (2) “Business entity” has the meaning stated in § 6–801 of the Economic Development Article. (3) “Department” means the Department of Commerce. (4) “Eligible project” has the meaning stated in § 6–801 of the Economic Development Article. (5) “Existing business entity” has the meaning stated in § 6–801 of […]
Section 10-742 – Tax Credit for State Income Tax Paid by Qualified Business Entity During First Year to Eligible Apprentice Under More Jobs for Marylanders Program.
// EFFECTIVE UNTIL JUNE 30, 2025 PER CHAPTER 643 OF 2020 // (a) (1) In this section the following words have the meanings indicated. (2) “Department” means the Maryland Department of Labor. (3) “Eligible apprentice” means an individual who: (i) is enrolled in an apprenticeship training program that: 1. is registered with the Maryland Apprenticeship and Training Council in accordance with […]