Ch. 2

LAWS OF MARYLAND

The first sentence and the second clause of the second
sentence of former Art. 81, § 303, which required the
Comptroller to supply blank income tax returns and to
obtain returns, are deleted as surplusage.

The second sentence of former Art. 81, § 304(b), which
allowed the Comptroller to require records and
returns, is deleted as unnecessary in light of this
section and §§ 13-302, 13-304(a)(3), and 13-305 of
this article.

Defined terms: "Comptroller" § 1-101
"Corporation" § 10-101 "Income tax" § 1-101
"Individual" § 10-801 "Person" § 1-101
"Wages" § 10-101

10-805. INDIVIDUAL RETURNS -- RESIDENTS.

(A)  IN GENERAL.

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;

(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 §§
10-205 AND 10-206 OF THIS TITLE; OR

(3)  IS A DEPENDENT WHO:

(I)  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 §§ 10-205, 10-206, 10-207, AND 10-208 OF THIS TITLE; AND

(II)  OTHERWISE WOULD BE DESCRIBED IN §
6012(A)(1)(A)(I) OF THE INTERNAL REVENUE CODE.

(B)  RESIDENT FOR PART OF TAXABLE YEAR.

IF AN INDIVIDUAL WHOSE STATUS CHANGES, DURING A TAXABLE
YEAR, FROM RESIDENT TO NONRESIDENT IS REQUIRED TO. FILE AN INCOME
TAX RETURN UNDER SUBSECTION (A) 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

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