# Tax - General (GTG)

## Title 10. Income Tax

### Subtitle 2. Maryland Taxable Income Calculations for Individual

#### Section 10-211

(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 Sec. 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 Sec. 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 Sec. 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 Sec. 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.

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