Section 10-805 - Individual returns - Residents. - Maryland Statutes

§ 10-805. Individual returns - Residents.
 

(a)  In general.- 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)  Resident dependent.- 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)  Resident for part of taxable year.- 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. 
 

[An. Code 1957, art. 81, § 294; 1988, ch. 2, § 1; ch. 110, § 1; 1989, ch. 178, § 2; 1992, 1st Sp. Sess., ch. 1, § 6.]