(a) Except as otherwise provided in this section, if an individual required to file an income tax return is unable to do so, an authorized agent of the individual shall file the return.
(b) (1) If an individual required to file an income tax return is a minor, the individual’s parent or guardian shall file the return.
(2) If an individual required to file an income tax return is a disabled person as defined in § 13-101 of the Estates and Trusts Article, the individual’s guardian shall file the return.
(c) If an individual required to file an income tax return dies, the final income tax return of the individual shall be filed:
(1) by the personal representative of the individual’s estate;
(2) if there is no personal representative, by the individual’s surviving spouse;
(3) jointly by the individual’s surviving spouse and the personal representative of the individual’s estate; or
(4) jointly by the personal representative of the individual’s estate and the personal representative of the deceased spouse’s estate.
Structure Maryland Statutes
Subtitle 8 - Returns and Declarations
Part II - Returns and Declarations Generally
Section 10-804 - Requirements Generally; Checkoff; Fractional Part of Dollar
Section 10-804.1 - Corporations and Corporate Group Returns
Section 10-805 - Individual Returns -- Residents
Section 10-806 - Individual Returns -- by Nonresident
Section 10-807 - Individual Returns -- Joint or Separate Return
Section 10-808 - Individual Returns -- by Person on Behalf of Individual
Section 10-809 - Individual Returns -- by Individual Not Required to File
Section 10-810 - Corporation Return -- in General
Section 10-811 - Corporation Return -- Affiliated Corporations
Section 10-812 - Corporation Return -- Exempt Corporations
Section 10-813 - Fiduciary Return
Section 10-814 - Partnership Return
Section 10-815 - Individual Declaration of Estimated Tax
Section 10-816 - Corporation and Partnership Declaration of Estimated Tax
Section 10-817 - Withholding Returns