Section 10-806 - Individual returns - By nonresident. - Maryland Statutes

§ 10-806. Individual returns - By nonresident.
 

(a)  In general.- 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)  Nonresident dependent.- A nonresident dependent who has Maryland taxable income shall file an income tax return if the dependent meets the requirements under § 10-805(b) of this subtitle. 

(c)  For county income tax purposes.- For county income tax purposes, a nonresident who derives income from salary, wages, or other compensation for personal services for employment in a county shall file an income tax return, unless the Comptroller determines that each locality in which the nonresident resides: 

(1) imposes no tax on the income of a Maryland resident derived from wages for employment in that locality; 

(2) exempts that income from its tax on income; or 

(3) allows a credit for that income and exempts that income from the withholding requirements for its tax on income. 

(d)  Business, occupation, etc., income or losses in State; exceptions.-  

(1) Notwithstanding the provisions of subsection (a) of this section, except as provided in paragraph (2) of this subsection, a nonresident individual who is not otherwise required to file a return shall file a return if the individual: 

(i) is not a dependent; 

(ii) is required to file a federal income tax return; and 

(iii) has income or losses derived from a business, occupation, profession, or trade carried on in this State. 

(2) A nonresident individual is not required to file a return if: 

(i) the individual's only income in this State is wages, as defined in § 10-905 (f) of this title, that are earned in this State; and 

(ii) the Comptroller and the state in which the nonresident resides have agreed in writing to allow a reciprocal exemption from tax and withholding for the wages of residents of each state that are earned in the other state. 
 

[An. Code 1957, art. 81, §§ 283, 294; 1988, ch. 2, § 1; ch. 110, § 1; 1989, ch. 173; 1991, ch. 487, § 3; 1992, 1st Sp. Sess., ch. 1, § 6; 2004, ch. 25, § 6.]