Maryland Statutes
Tax - General
Title 10 - Income Tax

Section 10-109 - Authorization to Distribute, Apportion, or Allocate Certain Tax Attributes Between and Among Organizations - (a) The Comptroller may distribute, apportion, or allocate gross income,...

Subtitle 2 - Maryland Taxable Income Calculations for Individual

Part I - Maryland Taxable Income for Individual

Section 10-201 - In General - An individual shall calculate Maryland taxable income by subtracting from...

Part II - Maryland Adjusted Gross Income

Section 10-203 - In General - Except as provided in Subtitle 4 of this title, the...

Section 10-204 - Additions to Federal Adjusted Gross Income -- Addbacks of Federal Adjustments - (a) To the extent excluded from federal adjusted gross income,...

Section 10-205 - Additions to Federal Adjusted Gross Income -- State Adjustments - (a) In addition to the modification under § 10–204 of...

Section 10-206 - Additions to Federal Adjusted Gross Income -- Nonresidents - (a) The amounts under this section are added to the...

Section 10-207 - Subtractions From Federal Adjusted Gross Income -- in General - (a) To the extent included in federal adjusted gross income,...

Section 10-208 - Subtractions From Federal Adjusted Gross Income -- State Adjustments - (a) In addition to the modification under § 10–207 of...

Section 10-209 - Subtractions From Federal Adjusted Gross Income -- Elderly or Disabled Individuals; Law Enforcement Officers or Fire, Rescue, or Emergency Services Personnel - (a) (1) In this section the following words have the...

Section 10-210 - Subtractions From Federal Adjusted Gross Income -- Nonresidents - (a) The amounts under this section are subtracted from the...

Section 10-210.1 - Further Modifications -- Depreciation Deduction; Net Operating Loss Deduction - (a) (1) In this section the following words have the...

Part III - Exemptions

Section 10-211 - Individuals Other Than Fiduciaries - (a) Subject to the provisions of this section, an individual...

Section 10-212 - Fiduciaries - (a) To determine Maryland taxable income, a fiduciary other than...

Section 10-213 - Honorable Louis L. Goldstein Volunteer Police, Fire, Rescue, and Emergency Medical Services Personnel Subtraction Modification Program - The subtraction modifications for volunteer police, fire, rescue, and emergency...

Part IV - Deductions and Tax Preference Items

Section 10-217 - Standard Deduction - (a) (1) (i) Except as otherwise provided in this subsection,...

Section 10-218 - Itemized Deductions -- in General - (a) Only an individual who itemizes deductions on the individual’s...

Section 10-219 - Itemized Deductions -- Limitation for Nonresident - (a) A nonresident may claim and shall include only the...

Section 10-220 - Itemized Deductions -- Limitation for Part-Year Resident - (a) An individual who is a resident of the State...

Section 10-222 - Tax Preference Items - (a) In this section, “tax preference items” mean the items...

Section 10-223 - Collection and Compilation of Data Regarding Elements of Tax and Impact - (a) Beginning with individual tax returns for the 1986 tax...

Subtitle 3 - Maryland Taxable Income Calculations for Corporation

Part I - Maryland Taxable Income for Corporation

Section 10-301 - In General - The Maryland taxable income of a corporation is its Maryland...

Part II - Maryland Modified Income

Section 10-304 - In General - Except as provided in Subtitle 4 of this title, the...

Section 10-305 - Additions to Federal Taxable Income -- Addbacks of Federal Adjustments - (a) To the extent excluded from federal taxable income, the...

Section 10-306 - Additions to Federal Taxable Income -- State Adjustments - (a) In addition to the modification under § 10–305 of...

Section 10-306.1 - Determination of Income for Corporations - (a) (1) In this section the following words have the...

Section 10-306.2 - Captive Real Estate Investment Trusts - (a) In this section: (1) “captive REIT” means a corporation,...

Section 10-307 - Subtractions From Federal Taxable Income - (a) To the extent included in federal taxable income, the...

Section 10-308 - Additional Subtractions - (a) In addition to the modification under § 10–307 of...

Section 10-309 - Electricity and Gas Companies - (a) In addition to the modifications under §§ 10-307 and...

Section 10-310 - Additional Modifications - In addition to the modifications under §§ 10-305 through 10-309...

Subtitle 4 - Special Treatment of Income

Section 10-401 - Allocation of Income -- for Nonresident - In computing the adjustments under §§ 10-206 and 10-210 of...

Section 10-402 - Allocation of Income -- for Corporation - (a) In this section, “worldwide headquartered company” means a corporation...

Section 10-403 - Allocation of Interest Received by Financial Institution From Subsidiary - (a) (1) In this section the following words have the...

Subtitle 5 - Accounting Period

Section 10-501 - In General - A person who files a federal income tax return shall...

Section 10-502 - When Federal Return Not Filed - (a) If a person does not file a federal income...

Section 10-503 - When Individual Dies - The taxable year of an individual terminates on the date...

Section 10-504 - Changing Accounting Period - (a) A person may change the accounting period used to...

Subtitle 6 - Tax Computation

Section 10-601 - Computation of State Income Tax -- in General - Except as provided in § 10–105(d) of this title and...

Section 10-602 - Computation of State Income Tax -- From Income Tax Tables - An individual shall compute the tax for a taxable year...

Section 10-603 - Computation of State Income Tax -- in Year of Rate Change - Unless an act that changes the State income tax rate...

Section 10-604 - Computation of County Income Tax - Except as otherwise provided in this subtitle, an individual shall...

Subtitle 7 - Income Tax Credits

Section 10-701 - Income Tax Withholdings and Estimated Tax Payments Made - An individual may claim a credit against the income tax...

Section 10-701.1 - For Tax Paid Under 10-102.1 of This Title - A member of a pass–through entity may claim a credit...

Section 10-702 - For Wages Paid in Enterprise Zone - (a) (1) In this section the following words have the...

Section 10-703 - For Tax Paid by Resident to Another State - (a) In this section, “member” and “pass–through entity” have the...

Section 10-703.2 - Gains From Installment Sale of Property in Another State - (a) In this section, “installment sale” has the meaning stated...

Section 10-704 - For Earned Income - (a) (1) A resident may claim a credit against the...

Section 10-704.1 - For Purchase of Maryland-Mined Coal - (a) (1) In this section the following words have the...

Section 10-704.4 - Credit for Wages Paid Pursuant to Title 6, Subtitle 3 of the Economic Development Article - An individual or a corporation may claim a credit against...

Section 10-704.5 - For Certified Rehabilitation - (a) An individual or corporation may claim a credit against...

Section 10-704.6 - For Neighborhood and Community Assistance - An individual or a corporation may claim a credit against...

Section 10-704.7 - For Wages, Child Care, and Transportation for Qualified Employees With Disabilities - (a) An individual or a corporation may claim a credit...

Section 10-704.8 - For New Job Creating Businesses - An individual or a corporation may claim a State tax...

Section 10-705 - Evidence of Entitlement Required - To be allowed a credit under this subtitle, a person...

Section 10-706 - Effect of Credit on County and State Income Tax Computation - (a) Except as otherwise provided in this section, a credit...

Section 10-707 - For Residential Real Estate Property Tax - (a) An individual may claim a credit against the State...

Section 10-709 - Low Income Tax Credit - (a) (1) In this section the following words have the...

Section 10-710 - For Long-Term Care Insurance - (a) In this section, “long-term care insurance” has the meaning...

Section 10-714 - One Maryland Economic Development Tax Credits - An individual or corporation may claim a credit against the...

Section 10-715 - For Providing Employee Commuter Benefits - (a) An individual or corporation may claim a credit against...

Section 10-716 - For Child Care or Dependent Care - (a) (1) In this section the following words have the...

Section 10-717 - For Certified Classroom Teacher or Teacher at State, Local, or Juvenile Correctional Facility - (a) An individual who is a classroom teacher or a...

Section 10-718 - Eligible Long-Term Care Premiums - (a) In this section, “eligible long–term care premiums” means eligible...

Section 10-719 - Costs of Energy Storage Systems - (a) (1) In this section the following words have the...

Section 10-720 - Electricity Produced From Qualified Energy Resources - (a) (1) In this section the following words have the...

Section 10-721 - Qualified Research and Development Expenses - (a) (1) In this section the following words have the...

Section 10-722 - Green Buildings - (a) (1) In this section the following words have the...

Section 10-723 - Preservation and Conservation Easements - (a) (1) In this section the following words have the...

Section 10-724 - For Aquaculture Oyster Floats - (a) In this section, “aquaculture oyster float” means a device...

Section 10-724.1 - Oyster Shell Recycling - // EFFECTIVE UNTIL JUNE 30, 2023 PER CHAPTERS 603 AND...

Section 10-725 - Biotechnology Investment Incentive Tax Credit - (a) (1) In this section the following words have the...

Section 10-726 - Cellulosic Ethanol Technology - (a) (1) In this section the following words have the...

Section 10-730 - Film Production Activity Tax Credit - (a) (1) In this section the following words have the...

Section 10-732 - Security Clearance Administrative Expenses and Construction and Equipment Costs Tax Credit - (a) (1) In this section the following words have the...

Section 10-733 - Innovation Investment Incentive Tax Credit - (a) (1) In this section the following words have the...

Section 10-733.1 - Purchase of Cybersecurity Technology and Cybersecurity Service - (a) (1) In this section the following words have the...

Section 10-734 - Qualified Vehicles - (a) In this section, “qualified vehicle” means a Class F...

Section 10-734.1 - Qualified Vehicle -- Modification and Extension - (a) (1) In this section the following words have the...

Section 10-736 - Donations to Qualified Permanent Endowment Funds at Eligible Community Foundations - (a) (1) In this section the following words have the...

Section 10-738 - Physician Preceptor in a Preceptorship Program - // EFFECTIVE UNTIL JUNE 30, 2026 PER CHAPTERS 153 AND...

Section 10-739 - Nurse Practitioner or Licensed Physician in Preceptorship Program - // EFFECTIVE UNTIL JUNE 30, 2026 PER CHAPTERS 153 AND...

Section 10-740 - Student Loan Debt Relief Tax Credit - (a) (1) In this section the following words have the...

Section 10-741 - More Jobs for Marylanders Program Tax Credit - (a) (1) In this section the following words have the...

Section 10-742 - Tax Credit for State Income Tax Paid by Qualified Business Entity During First Year to Eligible Apprentice Under More Jobs for Marylanders Program. - // EFFECTIVE UNTIL JUNE 30, 2025 PER CHAPTER 643 OF...

Section 10-744 - Independent Living Tax Credit - (a) (1) In this section the following words have the...

Section 10-745 - Food Donation Program for Qualifying Farms - (a) (1) In this section the following words have the...

Section 10-746 - Hunting and Harvesting of Antlerless Deer - (a) In this section, “qualified expenses” means: (1) expenses incurred...

Section 10-748 - Small Business Relief Tax Credit - (a) (1) In this section the following words have the...

Section 10-749 - Qualified Workforce Housing Project - (a) (1) In this section the following words have the...

Section 10-750 - Donation to a Qualified Permanent Endowment Fund at an Institution of Higher Education - // EFFECTIVE UNTIL DECEMBER 31, 2023 PER CHAPTER 544 OF...

Section 10-751 - Earned Income Credit Against State Income Tax for Qualified Children -- Reductions - // EFFECTIVE UNTIL JUNE 30, 2023 PER CHAPTER 40 OF...

Section 10-752 - Tax Credit for Physician Assistant Preceptor in a Preceptorship Program -- Tax Credit Certificate -- Physician Assistant Preceptorship Tax Credit Fund -- Annual Reports - // EFFECTIVE UNTIL JUNE 30, 2026 PER CHAPTERS 153 AND...

Section 10-753 - Tax Credit for Catalytic Revitalization Projects - (a) In this section, “nonprofit organization” has the meaning stated...

Subtitle 8 - Returns and Declarations

Part II - Returns and Declarations Generally

Section 10-804 - Requirements Generally; Checkoff; Fractional Part of Dollar - (a) Each person required under this subtitle to file an...

Section 10-804.1 - Corporations and Corporate Group Returns - (a) In this section: (1) “corporate group” means: (i) an...

Section 10-805 - Individual Returns -- Residents - (a) Except as provided in subsection (b) of this section...

Section 10-806 - Individual Returns -- by Nonresident - (a) Except as provided in subsection (b) of this section,...

Section 10-807 - Individual Returns -- Joint or Separate Return - (a) Except as provided in subsection (b) of this section,...

Section 10-808 - Individual Returns -- by Person on Behalf of Individual - (a) Except as otherwise provided in this section, if an...

Section 10-809 - Individual Returns -- by Individual Not Required to File - If an individual is not required to file an income...

Section 10-810 - Corporation Return -- in General - (a) A corporation that, during a taxable year, has Maryland...

Section 10-811 - Corporation Return -- Affiliated Corporations - Each member of an affiliated group of corporations shall file...

Section 10-812 - Corporation Return -- Exempt Corporations - (a) A corporation exempt from income tax under § 10-104...

Section 10-813 - Fiduciary Return - Each fiduciary who has Maryland taxable income and is required...

Section 10-814 - Partnership Return - Each partnership, as defined in § 761 of the Internal...

Section 10-815 - Individual Declaration of Estimated Tax - (a) Except as provided in subsections (b) and (c) of...

Section 10-816 - Corporation and Partnership Declaration of Estimated Tax - Each corporation and each partnership that reasonably expects estimated income...

Section 10-817 - Withholding Returns - A person required to withhold income tax under § 10-906...

Section 10-818 - Public Inspection of Tax Returns - (a) Each organization that is exempt from taxation under §...

Section 10-819 - Limited Liability Corporation Return - (a) Each limited liability company as defined under Title 4A...

Part III - Returns and Declarations Required

Section 10-820 - Returns and Declarations of Individuals or Partnerships - (a) (1) Except as provided in paragraph (3) of this...

Section 10-821 - Returns and Declarations of Corporations - (a) (1) A corporation required under Part II of this...

Section 10-822 - Returns on Withholdings - (a) (1) Except as provided in paragraphs (2) and (3)...

Section 10-823 - Extensions for Filing Returns - If the Comptroller finds that good cause exists and subject...

Section 10-824 - Income Tax Return Preparer Requirements - (a) (1) In this section the following words have the...

Section 10-825 - Reportable Payment Transactions by Third-Party Settlement Organization -- Information Required - (a) In this section, “participating payee”, “reportable payment transaction”, and...

Part IV - Other Filings

Section 10-827 - Information Return -- When Federal Information Return Not Filed - Each person making payments not reported on a federal information...

Section 10-828 - Information Return -- When Federal Information Return Filed - Notwithstanding § 1-302 of the Financial Institutions Article, if the...

Section 10-829 - Copy of Information Return to Recipient of Payment - A person who pays salary, wages, or other compensation for...

Section 10-830 - Sale of Real Estate by Nonresident - Any real estate reporting person who is required to file...

Subtitle 9 - Tax Payment

Part I - Tax Payment Generally

Section 10-901 - Payment Required - (a) Except as otherwise provided in this subtitle, an individual,...

Section 10-902 - Payment of Estimated Tax - (a) Except as otherwise provided in this section, each individual,...

Part II - Payment of Tax Withheld

Section 10-905 - Definitions - (a) In this Part II of this subtitle the following...

Section 10-906 - Tax to Be Withheld and Paid to Comptroller - (a) Except as provided in § 10-907 of this subtitle,...

Section 10-907 - Exceptions - (a) Income tax is not required to be withheld at...

Section 10-908 - Amount to Be Withheld - (a) An employer shall withhold from the wages of an...

Section 10-909 - Withholding Periods - The income tax required to be withheld under § 10–908...

Section 10-910 - Exemption Certificate; Allowable Exemptions - (a) At the time of employment, an employee shall sign...

Section 10-911 - Annual Statement by Employer or Payor of Winnings From Wagering - (a) Each employer or payor required under § 10–906 of...

Section 10-912 - Payments Required on Sale of Property by Nonresidents - (a) (1) In this section the following words have the...

Section 10-913 - Earned Income Tax Credit - (a) (1) On or before January 1 of each calendar...

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Maryland Statutes Tax - General Title 10 - Income Tax

Maryland Statutes
Tax - General
Title 10 - Income Tax