§ 10-806

# (a)

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)

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, 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)

# (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.