# Tax - General (GTG)

## Title 10. Income Tax

### Subtitle 8. Returns and Declarations

#### Section 10-812.1

(a) Except as provided in subsection (b) of this section, for a taxable year beginning after December 31, 2026, a corporation shall file an income tax return electronically.

(b) A corporation with fewer than 15 employees is not required to file an income tax return electronically.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)