COMAR 03.04.02.02 — § 2 Resident Filing Status.

.02 Resident Filing Status.
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.
Cross References
03.04.02.16C(1)

Cross References
03.04.02.16C(1)

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