§ 10-807
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/md/tax-general/10-807A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§10–807.
(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.