§ 10–807
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 10-807 (2026)
Title 10. Income Tax
Subtitle 8. Returns and Declarations
§ 10–807LinkCopy Citation
(a)
Except as provided in subsection (b) of this section, a married couple who files a joint federal income tax return shall file a joint Maryland income tax return.
(b)
A married couple who files a joint federal income tax return may file separate State income tax returns if:
(1)
one spouse is a resident and the other spouse is a nonresident;
(2)
the spouses are domiciled, or maintain principal places of abode, in different counties on the last day of the taxable year;
(3)
the spouses have different taxable periods; or
(4)
the Comptroller determines circumstances warrant.