{"data":{"id":"us-md/md.-code-tax-general-10-815","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–815","heading":"","body":"(a) Except as provided in subsections (b) and (c) of this section, each individual who reasonably expects estimated income tax for a taxable year on income not subject to withholding under Subtitle 9 of this title to exceed one-half the amount specified in § 6654(e)(1) of the Internal Revenue Code shall file a declaration of estimated income tax.\n(b) Unless withholding is required under § 10-906 of this title, each individual who receives income of $500 or more in cash or property from wagering, including the operation of a gambling machine or device and participation in an amusement, educational, or advertising program, contest, lottery, or raffle, shall file a declaration of estimated income tax.\n(c) For any taxable year ending before the date 2 years after the date of the decedent’s death, subsection (a) of this section does not apply to:\n(1) the personal representative of the estate of the decedent; or\n(2) the fiduciary of a trust:\n(i) all of which was treated as owned by the decedent under §§ 671 through 679 of the Internal Revenue Code; and\n(ii) 1. to which the residue of the decedent’s estate will pass under the decedent’s will; or\n2. if a will is not admitted to probate, which is the trust primarily responsible for paying debts, taxes, and expenses of administration of the decedent’s estate.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-815","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"a4468f35d730df82e878d46e27919114432491f6b7aaed5431fb579108717974","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-814","next":"us-md/md.-code-tax-general-10-816"},"notice":"GroundRules: Original legal text. Not legal advice."}