1. (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:

   1. (1) would be required to file a federal income tax return under § 6012(a) of the Internal Revenue Code; or
   2. (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.

2. (b) A resident dependent shall file an income tax return if the dependent:

   1. (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
   2. (2) otherwise would be described in § 6012(a)(1)(A)(i) of the Internal Revenue Code.

3. (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. (1) received during the part of the taxable year that the individual was a resident; and
   2. (2) derived as a nonresident.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 1989, c. 178, § 2; Acts 1992, 1st Sp. Sess., c. 1, § 6.

Formerly Art. 81, § 294.