§ 10-805
235 words·~1 min read·
/md/tax-general/10-805A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§10–805.
(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 the Internal Revenue Code; or
(2)would have federal gross income that exceeds the amount specified in § 6012(a) of the Internal Revenue Code after the federal gross income is increased by the modifications in §§ 10-204 and 10-205 of this title.
(b)A resident dependent shall file an income tax return if the dependent:
(1)would have federal gross income that exceeds the amount specified in § 6012(a)(1)(A)(i) of the Internal Revenue Code after the federal gross income is modified under Subtitle 2, Part II of this title; and
(2)otherwise would be described in § 6012(a)(1)(A)(i) of the Internal Revenue Code.
(c)If an individual whose status changes, during a taxable year, from resident to nonresident or nonresident to resident is required to file an income tax return under subsection
(a)or subsection
(b)of this section or § 10-806 of this subtitle, the individual shall report on the return the Maryland taxable income:
(1)received during the part of the taxable year that the individual was a resident; and
(2)derived as a nonresident.