{"data":{"id":"us-md/md.-code-tax-general-10-805","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–805","heading":"","body":"(a) 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:\n(1) would be required to file a federal income tax return under § 6012(a) of the Internal Revenue Code; or\n(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.\n(b) A resident dependent shall file an income tax return if the dependent:\n(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\n(2) otherwise would be described in § 6012(a)(1)(A)(i) of the Internal Revenue Code.\n(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:\n(1) received during the part of the taxable year that the individual was a resident; and\n(2) derived as a nonresident.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-805","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"d8448a771ddde9ba724f7ccd12dbb9ad163271ac5f61e79783fb39690527aa72","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-804.1","next":"us-md/md.-code-tax-general-10-806"},"notice":"GroundRules: Original legal text. Not legal advice."}