# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 04 — Income Tax

### Chapter 02 — Individual

#### Regulation .02 Resident Filing Status.

*COMAR 03.04.02.02*

A. 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.

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

C. 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.