§ 10–211
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 10-211 (2026)
Title 10. Income Tax
Subtitle 2. Maryland Taxable Income Calculations for Individual
§ 10–211LinkCopy Citation
(a)
Subject to the provisions of this section, an individual may deduct an exemption for:
(1)
the taxpayer;
(2)
the spouse of the taxpayer if:
(i)
a joint return is not made by the taxpayer and the spouse; and
(ii)
the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not a dependent of another taxpayer; and
(3)
each individual who is a dependent, as defined in § 152 of the Internal Revenue Code, of the taxpayer for the taxable year.
(b)
Except as provided in subsection (c) of this section, whether or not a federal return is filed, to determine Maryland taxable income, an individual other than a fiduciary may deduct as an exemption:
(1)
$3,200 for each exemption that the individual may deduct under subsection (a) of this section;
(2)
an additional $3,200 for each dependent, as defined in § 152 of the Internal Revenue Code, who is at least 65 years old on the last day of the taxable year;
(3)
an additional $1,000 if the individual, on the last day of the taxable year, is at least 65 years old; and
(4)
an additional $1,000 if the individual, on the last day of the taxable year, is a blind individual, as described in § 10–208(c) of this subtitle.
(c)
(1)
If an individual other than one described in paragraph (2) of this subsection has federal adjusted gross income for the taxable year greater than $100,000, the amount allowed for each exemption under subsection (b)(1) or (2) of this section is limited to:
(i)
$1,600 if federal adjusted gross income for the taxable year does not exceed $125,000;
(ii)
$800 if federal adjusted gross income for the taxable year is greater than $125,000 but not greater than $150,000; and
(iii)
$0 if federal adjusted gross income for the taxable year is greater than $150,000.
(2)
If a married couple filing a joint return or an individual described in § 2 of the Internal Revenue Code as a head of household or as a surviving spouse has federal adjusted gross income for the taxable year greater than $150,000, the amount allowed for each exemption under subsection (b)(1) or (2) of this section is limited to:
(i)
$1,600 if federal adjusted gross income for the taxable year does not exceed $175,000;
(ii)
$800 if federal adjusted gross income for the taxable year is greater than $175,000 but not greater than $200,000; and
(iii)
$0 if federal adjusted gross income for the taxable year is greater than $200,000.