§ 10-815
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/md/tax-general/10-815A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§10–815.
(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 income tax.
(b)Unless withholding is required under § 10-906 of this title, each individual who receives income of $500 or more in cash or property from wagering, including the operation of a gambling machine or device and participation in an amusement, educational, or advertising program, contest, lottery, or raffle, shall file a declaration of estimated income tax.
(c)For any taxable year ending before the date 2 years after the date of the decedent’s death, subsection
(a)of this section does not apply to:
(1)the personal representative of the estate of the decedent; or
(2)the fiduciary of a trust:
(i)all of which was treated as owned by the decedent under §§ 671 through 679 of the Internal Revenue Code; and
(ii)1. to which the residue of the decedent’s estate will pass under the decedent’s will; or
2. if a will is not admitted to probate, which is the trust primarily responsible for paying debts, taxes, and expenses of administration of the decedent’s estate.