WILLIAM DONALD SCHAEFER, Governor

Ch. 1

10-804.

(d) Each resident shall include on the income tax return of the resident:

(1)     FOR AN INDIVIDUAL OTHER THAN A FIDUCIARY, the name of
the county and municipal corporation, if any, where the resident resides; AND

(2)     FOR A PERSONAL REPRESENTATIVE, THE NAME OF THE
COUNTY WHERE THE DECEDENT WAS DOMICILED ON THE DATE OF THE
DECEDENT'S DEATH; OR

(3)     FOR A FIDUCIARY OTHER THAN A PERSONAL
REPRESENTATIVE, THE NAME OF:

(I)     THE COUNTY WHERE THE TRUST IS PRINCIPALLY
ADMINISTERED; OR

(II)    IF THE TRUST IS NOT PRINCIPALLY ADMINISTERED IN
THE STATE, THE COUNTY TO WHICH THE TRUST IS OTHERWISE
PRINCIPALLY CONNECTED.

10-805.

(c)     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.
10-806.

(d)     (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:

[(1)](I) is not a dependent;

[(2)] (II) is required to file a federal income tax return; and

[(3)] (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(E-1) OF THIS TITLE, THAT ARE EARNED IN
THIS STATE; AND

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