Regulation .02 Resident Filing Status.

Except as otherwise provided in this regulation, each resident of this State shall use the same filing status:

(1)

As used to file their federal income tax return; or

(2)

As if the individual had been required to file a federal income tax return.

An individual who is single and may be claimed as a dependent on another taxpayer's return shall use the filing status “dependent taxpayer”.

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.