An income tax return with respect to the tax imposed by this chapter shall be made by the following: (1) Every resident individual who a. Is required to file a federal income tax return for the taxable year, or b. Is a single person and has for the taxable year adjusted gross income as modified by § 1106 of this title of more than $9,378, or c. Is a married individual who is entitled to file a joint federal income tax return for the taxable year, and whose adjusted gross income for the taxable year as modified by § 1106 of this title, when combined with the adjusted gross income of the individual's spouse, is more than $15,449. (2) Every nonresident individual who has income from sources in this State. (3), (4) [Repealed.]
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