Section 10-807 - Individual returns - Joint or separate return. - Maryland Statutes

§ 10-807. Individual returns - Joint or separate return.
 

(a)  Joint return.- Except as provided in subsection (b) of this section, a husband and wife who file a joint federal income tax return shall file a joint Maryland income tax return. 

(b)  Separate returns.- A husband and wife who file 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. 
 

[An. Code 1957, art. 81, § 294; 1988, ch. 2, § 1; 1992, 1st Sp. Sess., ch. 2, § 2; 1994, ch. 138.]