Section 10-806 - Individual returns - By nonresident.
§ 10-806. Individual returns - By nonresident.
(a) In general.- Except as provided in subsection (b) of this section, each nonresident who has Maryland taxable income and is required to file a federal income tax return shall file an income tax return.
(b) Nonresident dependent.- A nonresident dependent who has Maryland taxable income shall file an income tax return if the dependent meets the requirements under § 10-805(b) of this subtitle.
(c) For county income tax purposes.- For county income tax purposes, a nonresident who derives income from salary, wages, or other compensation for personal services for employment in a county shall file an income tax return, unless the Comptroller determines that each locality in which the nonresident resides:
(1) imposes no tax on the income of a Maryland resident derived from wages for employment in that locality;
(2) exempts that income from its tax on income; or
(3) allows a credit for that income and exempts that income from the withholding requirements for its tax on income.
(d) Business, occupation, etc., income or losses in State; exceptions.-
(1) Notwithstanding the provisions of subsection (a) of this section, except as provided in paragraph (2) of this subsection, a nonresident individual who is not otherwise required to file a return shall file a return if the individual:
(i) is not a dependent;
(ii) is required to file a federal income tax return; and
(iii) has income or losses derived from a business, occupation, profession, or trade carried on in this State.
(2) A nonresident individual is not required to file a return if:
(i) the individual's only income in this State is wages, as defined in § 10-905 (f) of this title, that are earned in this State; and
(ii) the Comptroller and the state in which the nonresident resides have agreed in writing to allow a reciprocal exemption from tax and withholding for the wages of residents of each state that are earned in the other state.
[An. Code 1957, art. 81, §§ 283, 294; 1988, ch. 2, § 1; ch. 110, § 1; 1989, ch. 173; 1991, ch. 487, § 3; 1992, 1st Sp. Sess., ch. 1, § 6; 2004, ch. 25, § 6.]