Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Spotlight on Maryland

8. Why have homeowners' associations received the Tax Alert about this reporting requirement?

A homeowners' association may have received this alert if it files as a C-corporation. If there are no other affiliates that are part of a unitary group, the association must to go to the Comptroller's website one time only and affirm that it does not have to file the information report.

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