(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 […]
(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 […]
(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 […]
(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) […]
(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 […]
(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 […]
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 […]
(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 […]
Each member of an affiliated group of corporations shall file a separate income tax return.
(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 […]
Each fiduciary who has Maryland taxable income and is required to file a federal income tax return shall file an income tax return.
Each partnership, as defined in § 761 of the Internal Revenue Code, shall file an income tax return.
(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 […]
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.
A person required to withhold income tax under § 10-906 of this title shall file an income tax withholding return.
(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 […]
(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 […]
