Theodore R. McKeldin, Governor                   183

to the manner of filing the return by husband and wife once made,
shall be final and irrevocable for the particular taxable year.

(c) The determination of whether a taxpayer is married shall
be made as of the close of his taxable year, provided that if [his
spouse] the taxpayer dies during his taxable year such determina-
tion shall be made as of the time of such death and, provided fur-
ther, that a taxpayer legally separated from his spouse under a
decree of divorce or of separate maintenance shall not be considered
as married.

Beginning with the taxable year 1944 and thereafter, the amounts
allowable under (a), (b), (f) and (g) hereof shall be prorated to
the date of death in the final return of a decedent and as of the
date of death the personal exemption and dependent credit are
terminated and not extended over the remainder of the taxable year.

290.

(a) Every individual resident of this State, and every individual
not a resident of this State receiving income taxable under this sub-
title, except fiduciaries, shall file with the Comptroller a return stat-
ing specifically the items of his gross income and the items which
he claims as deductions, exemptions and credits allowed by this
sub-title, and shall attach to said return a copy of the statement
received from his employer showing his compensation, salary or
wages and the Maryland tax withheld therefrom, when

(1)   his gross income for the taxable year [1944] 1955 and any
year thereafter exceeds [$1,000] $800.00, if single, or if married
and not living with husband or wife; or

(2)   his gross income for the taxable year [1944] 1955 and any
year thereafter exceeds [$2,000] $1,600.00, if married and living
with husband or wife; or

(3)   his gross sales or gross receipts from a trade or business for
the taxable year [1944] 1955 and any year thereafter exceeds
$5,000 regardless of the amount of his gross income; or

(4)   the combined gross income for the taxable year [1944] 1955
and any year thereafter of a husband and wife living together
exceeds [$2,000] $1,600.00 in the aggregate or the combined gross
sales or gross receipts from a trade or business for the taxable
year [1944] 1955 and any year thereafter exceeds $5,000 regardless
of the amount of their gross income.

294. Information Returns. Every person subject to the juris-
diction of this State in whatever capacity acting, including lessees
or mortgagors of real or personal property, fiduciaries, partner-
ships, and employers making payment of dividends, interest, rent,
[salaries, wages,] premiums, annuities, [compensations,] remune-
rations, emoluments or other income including compensation, salary
or wages paid for personal services performed except to the extent
that such compensation, salary or wages is subject to withholding
as provided in Section S08 of this sub-title shall render such returns
thereof to the Comptroller giving such information relative to said
income and the status of the taxpayer as may be prescribed by rules
and regulations of the Comptroller and in addition thereto shall
furnish a copy thereof in duplicate to the person or individual to
whom payment is made of salaries, wages [,] or compensation [or