Terms Used In Maryland Code, TAX - GENERAL 10-808

  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • minor: means an individual under the age of 18 years. See
  • Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
  • Personal representative: includes an administrator and an executor. See
(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.