Section 10-823 – Extensions for Filing Returns
If the Comptroller finds that good cause exists and subject to § 13-601 of this article, the Comptroller may extend the time to file an income tax return: (1) up to 6 months for an individual or, if an individual is out of the United States, up to 1 year; and (2) up to 7 months for […]
Section 10-824 – Income Tax Return Preparer Requirements
(a) (1) In this section the following words have the meanings indicated. (2) (i) “Income tax return preparer” means a person who for compensation prepares a substantial portion or more of a qualified return or employs one or more persons to prepare for compensation a substantial portion or more of a qualified return. (ii) “Income tax return preparer” does not […]
Section 10-825 – Reportable Payment Transactions by Third-Party Settlement Organization — Information Required
(a) In this section, “participating payee”, “reportable payment transaction”, and “third–party settlement organization” have the meanings stated in § 6050W of the Internal Revenue Code. (b) Notwithstanding the filing threshold under § 6050W of the Internal Revenue Code, a third–party settlement organization shall report to the Comptroller and a participating payee required to file a return or […]
Section 10-827 – Information Return — When Federal Information Return Not Filed
Each person making payments not reported on a federal information return shall complete and file with the Comptroller an information return that reports annuities, dividends, interest, premiums, rent, or other income, including salary, wages, or other compensation for personal services that are not subject to the withholding tax under Subtitle 9 of this title.
Section 10-828 – Information Return — When Federal Information Return Filed
Notwithstanding § 1-302 of the Financial Institutions Article, if the Comptroller requests, a person, including a financial institution, who files a federal information return shall verify or report the items reported in a federal information return.
Section 10-829 – Copy of Information Return to Recipient of Payment
A person who pays salary, wages, or other compensation for personal services for which income tax is not withheld shall give the payee 2 copies of the information return required by § 10-827 of this subtitle.
Section 10-830 – Sale of Real Estate by Nonresident
Any real estate reporting person who is required to file a return under § 6045 of the Internal Revenue Code shall file a copy of that return with the Comptroller if: (1) the vendor is a nonresident; and (2) the real property sold is located in this State.
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 […]