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Maryland Code

Part II

Returns and Declarations Generally

State of Maryland

10-804General requirements for filing income tax returns 10-804.1Tax returns for corporate groups, corporations 10-805Resident individual returns 10-806Nonresident individual returns 10-807Joint income tax returns 10-808Tax returns on behalf of individual 10-809Persons not required to file tax returns 10-809.1Electronic filing 10-810Corporate tax returns 10-811Tax return by affiliated corporation members 10-812Tax returns by exempt corporations 10-812.1Electronic filing 10-813Tax return by fiduciaries required 10-814Tax returns by partnerships required 10-815Declaration of individual’s estimated income tax 10-816Declaration of estimated corporate tax 10-817Income tax withholding return required 10-818Public inspection of returns 10-819Limited liability company tax return 10-819.1Pass-through entities; electronic filing