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03.04.02.00.htm 03.04.02.00. Title 03 COMPTROLLER OF THE TREASURY Subtitle 04 INCOME TAX Chapter 02 Individual Authority: Tax-General Article, §2-103, 10-102.1, and 10-823, Annotated Code of Maryland
03.04.02.01.htm 03.04.02.01. 01 Definitions.. A. In this chapter, the following terms have the meanings indicated.. B. Terms Defined.. 1) "Day" for purposes of §B(7) of this regulation, includes any part of a day, provided, however, that a continuous period of 24 hours or less may not constitute more than 1 day.2) "Dependent" means any individual as defined in §152 of the Internal Revenue Code.. 3) "Individual" means a natural person.. 4) "Member" means:. a) A shareholder of an S Corporation;.
03.04.02.02.htm 03.04.02.02. 02 Resident Filing Status.. A. Except as otherwise provided in this regulation, each resident of this State shall use the same filing status:1) As used to file their federal income tax return; or. 2) As if the individual had been required to file a federal income tax return.. B. An individual who is single and may be claimed as a dependent on another taxpayer's return shall use the filing status "dependent taxpayer"C. A married couple who files a joint federal inco
03.04.02.03.htm 03.04.02.03. 03 Nonresident Filing Status.. A. An individual who maintains a place of abode in this State for more than 6 months of the taxable year, and is not domiciled in this State, is considered a nonresident if the individual is:1) An active member of the armed forces;. 2) A midshipman of the Naval Academy in Annapolis;. 3) A commissioned officer of the United States Public Health Service;. 4) A commissioned officer of the National Oceanic and Atmospheric Administration; or.
03.04.02.04.htm 03.04.02.04. 04 Filing Composite Return on Behalf of a Nonresident.. A. Who May File.. 1) Pass-Through Entity. Subject to the provisions under §B and C of this regulation, a pass-through entity doing business in this State may file a composite return on behalf of all or some of its nonresident members.2) Due Date. A composite return shall be filed by the due date for the filing of an information return under COMAR 03.04.07.03A.
03.04.02.05.htm 03.04.02.05. 05 Allocation of Nonresident Business Income.. A. Income of a nonresident for personal services rendered partly within and partly without this State shall be determined as follows:1) Commissions of a traveling salesman or agent which depend directly on sales made are allocated outside this State if the:a) Sales are outside this State, or. b) Merchandise is delivered to points outside this State;. 2) Compensation other than commissions which depend directly on sales made
03.04.02.06.htm 03.04.02.06. 06 Maryland Adjusted Gross Income of a Nonresident Individual.. A. The Maryland adjusted gross income of a nonresident individual is the individual's federal adjusted gross income for the taxable year as determined under the Internal Revenue Code with the adjustments described in §B and C of this regulation.B. Additions to Federal Adjusted Gross Income shall be:. 1) Wages, salary, or other compensation for services performed in this State which are exempt by fed
03.04.02.07.htm 03.04.02.07. 07 Exemptions Allowed a Nonresident.. Whether or not a federal return is filed a nonresident may claim the personal and dependent exemptions provided for under Tax-General Article, §10-219, Annotated Code of Maryland.
03.04.02.08.htm 03.04.02.08. 08 Deductions Allowed a Nonresident.. A. A nonresident individual may use the standard deduction as provided for under Tax-General Article, §10-219, Annotated Code of Maryland, or itemize deductions as provided for under Tax-General Article, §10-218 and 10-219, Annotated Code of Maryland.B. Standard Deduction.. 1) A nonresident individual may elect to use the standard deduction whether or not the individual itemizes deductions on the individual's federal inco
03.04.02.09.htm 03.04.02.09. 09 Maryland Taxable Income of a Nonresident.. The Maryland taxable income of a nonresident individual is the individual's Maryland adjusted gross income less the:A. Exemptions allowed a nonresident under Regulation .07 of this chapter; and. B. Deductions allowed a nonresident under Regulation .08 of this chapter..
03.04.02.10.htm 03.04.02.10. 10 Income Tax Deficiency Assessment.. A. When an income tax deficiency is developed from an audit of a taxpayer's return, the Comptroller may make an assessment under Tax-General Article, §13-401, Annotated Code of Maryland.B. A taxpayer may appeal an assessment by applying for a hearing as provided under COMAR 03.01.01.04.
03.04.02.11.htm 03.04.02.11. 11 Reporting Federal Tax Adjustments.. A. When the amount of a taxpayer's federal net taxable income reported on the federal return is increased by the Internal Revenue Service (IRS) or any change is required by the IRS in the method of reporting, accounting for, or treatment of particular income, the taxpayer shall report to the Revenue Administration Division the increase of federal net taxable income or the nature of the change within 90 days after the IRS
03.04.02.12.htm 03.04.02.12. 12 Limitation for Part-Year Resident.. Unless the Comptroller requires or allows another method, for taxable years beginning after December 31, 1992, an individual who is a resident for only part of the taxable year shall prorate the deduction for exemptions under Tax-General Article, §10-211 or 10-212, Annotated Code of Maryland, and the standard deduction under Tax-General Article, §10-217, or itemized deductions under Tax-General Article, §10-218, by using a fraction, the:
03.04.02.13.htm 03.04.02.13. 13 Income Tax Checkoffs.. A. An individual taxpayer may designate a contribution on the taxpayer's return to be credited towards the:1) Chesapeake Bay and Endangered Species Fund, as established under Natural Resources Article, §1-701 et seq. Annotated Code of Maryland;2) Developmental Disabilities Waiting List Equity Fund, as established under Health-General Article, §7-205, Annotated Code of Maryland; or3) Maryland Cancer Fund, as established under Health-General Article, §20-1
03.04.02.14.htm 03.04.02.14. 14 Extension of Time to File.. A. Except as provided in §D of this regulation, an individual who is unable to file a personal income tax return by the due date shall file an Application for Extension of Time to File Maryland Income Tax Return (Form 502E)B. The application:. 1) Shall be filed by the original due date of the return; and. 2) Extends only the time allowed to file the income tax return..
03.04.02.15.htm 03.04.02.15. 15 Maryland College Investment Plan.. A. Definitions.. 1) In this regulation, the following terms have the meanings indicated.. 2) Terms Defined.. a) "Account holder" means the person who establishes an investment account on behalf of a qualified designated beneficiary.b) Investment Account.. i) "Investment account" means an account established by an account holder under Education Article, Title 18, Subtitle 19A, Annotated Code of Maryland, on behalf of a qualified
03.04.02.16.htm 03.04.02.16. 16 Limitation for Resident.. A. An individual shall itemize deductions on the individual's federal income tax return in order to elect to itemize deductions on the individual's State income tax return.B. An individual who does not elect to itemize deductions may claim the standard deduction.. C. Resident with Nonresident Spouse.. 1) If a married couple files a joint federal income tax return but elect to file separate income tax returns pursuant to Regulation .02 of this chapte
03.04.02.9999.htm 03.04.02.9999. Administrative History Effective date:. Regulations .01―05 adopted as an emergency provision effective November 3, 1980 (7:23 Md. R. 2159) adopted permanently effective March 13, 1981 (8:4 Md. R. 337)Regulations .01E―H, .02B―I, .04C, and .05A―D amended effective September 26, 1983 (10:19 Md. R. 1689)Regulations .01―05, Tax Refund Intercept Program, repealed effective October 3, 1988 (15:20 Md. R. 2333) ―
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