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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Gen. § 10-807

§ 10-807

Official textmgaleg.maryland.gov

# (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.

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In this article (40 sections)
  1. gtg-10-739 · § 10-739
  2. gtg-10-740 · § 10-740
  3. gtg-10-741 · § 10-741
  4. gtg-10-742 · § 10-742
  5. gtg-10-744 · § 10-744
  6. gtg-10-745 · § 10-745
  7. gtg-10-746 · § 10-746
  8. gtg-10-749 · § 10-749
  9. gtg-10-750 · § 10-750
  10. gtg-10-751 · § 10-751
  11. gtg-10-752 · § 10-752
  12. gtg-10-753 · § 10-753
  13. gtg-10-754 · § 10-754
  14. gtg-10-755 · § 10-755
  15. gtg-10-756 · § 10-756
  16. gtg-10-757 · § 10-757
  17. gtg-10-804.1 · § 10-804.1
  18. gtg-10-804 · § 10-804
  19. gtg-10-805 · § 10-805
  20. gtg-10-806 · § 10-806
  21. gtg-10-807 · § 10-807
  22. gtg-10-808 · § 10-808
  23. gtg-10-809.1 · § 10-809.1
  24. gtg-10-809 · § 10-809
  25. gtg-10-810 · § 10-810
  26. gtg-10-811 · § 10-811
  27. gtg-10-812.1 · § 10-812.1
  28. gtg-10-812 · § 10-812
  29. gtg-10-813 · § 10-813
  30. gtg-10-814 · § 10-814
  31. gtg-10-815 · § 10-815
  32. gtg-10-816 · § 10-816
  33. gtg-10-817 · § 10-817
  34. gtg-10-818 · § 10-818
  35. gtg-10-819.1 · § 10-819.1
  36. gtg-10-819 · § 10-819
  37. gtg-10-820 · § 10-820
  38. gtg-10-821 · § 10-821
  39. gtg-10-822 · § 10-822
  40. gtg-10-823 · § 10-823
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