Md. Code, Tax - General § 10-211
This is the official text of Md. Code, Tax - General § 10-211, part of Maryland’s Code, Tax - General — governs state taxation.
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§10–211.
Official statutory text
(a) Subject to the provisions of this section, an individual may deduct an exemption for:
(1) the taxpayer;
(2) the spouse of the taxpayer if:
(i) a joint return is not made by the taxpayer and the spouse; and
(ii) the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not a dependent of another taxpayer; and
(3) each individual who is a dependent, as defined in § 152 of the Internal Revenue Code, of the taxpayer for the taxable year.
(b) Except as provided in subsection (c) of this section, whether or not a federal return is filed, to determine Maryland taxable income, an individual other than a fiduciary may deduct as an exemption:
(1) $3,200 for each exemption that the individual may deduct under subsection (a) of this section;
(2) an additional $3,200 for each dependent, as defined in § 152 of the Internal Revenue Code, who is at least 65 years old on the last day of the taxable year;
(3) an additional $1,000 if the individual, on the last day of the taxable year, is at least 65 years old; and
(4) an additional $1,000 if the individual, on the last day of the taxable year, is a blind individual, as described in § 10–208(c) of this subtitle.
(c) (1) If an individual other than one described in paragraph (2) of this subsection has federal adjusted gross income for the taxable year greater than $100,000, the amount allowed for each exemption under subsection (b)(1) or (2) of this section is limited to:
(i) $1,600 if federal adjusted gross income for the taxable year does not exceed $125,000;
(ii) $800 if federal adjusted gross income for the taxable year is greater than $125,000 but not greater than $150,000; and
(iii) $0 if federal adjusted gross income for the taxable year is greater than $150,000.
(2) If a married couple filing a joint return or an individual described in § 2 of the Internal Revenue Code as a head of household or as a surviving spouse has federal adjusted gross income for the taxable year greater than $150,000, the amount allowed for each exemption under subsection (b)(1) or (2) of this section is limited to:
(i) $1,600 if federal adjusted gross income for the taxable year does not exceed $175,000;
(ii) $800 if federal adjusted gross income for the taxable year is greater than $175,000 but not greater than $200,000; and
(iii) $0 if federal adjusted gross income for the taxable year is greater than $200,000.
(1) the taxpayer;
(2) the spouse of the taxpayer if:
(i) a joint return is not made by the taxpayer and the spouse; and
(ii) the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not a dependent of another taxpayer; and
(3) each individual who is a dependent, as defined in § 152 of the Internal Revenue Code, of the taxpayer for the taxable year.
(b) Except as provided in subsection (c) of this section, whether or not a federal return is filed, to determine Maryland taxable income, an individual other than a fiduciary may deduct as an exemption:
(1) $3,200 for each exemption that the individual may deduct under subsection (a) of this section;
(2) an additional $3,200 for each dependent, as defined in § 152 of the Internal Revenue Code, who is at least 65 years old on the last day of the taxable year;
(3) an additional $1,000 if the individual, on the last day of the taxable year, is at least 65 years old; and
(4) an additional $1,000 if the individual, on the last day of the taxable year, is a blind individual, as described in § 10–208(c) of this subtitle.
(c) (1) If an individual other than one described in paragraph (2) of this subsection has federal adjusted gross income for the taxable year greater than $100,000, the amount allowed for each exemption under subsection (b)(1) or (2) of this section is limited to:
(i) $1,600 if federal adjusted gross income for the taxable year does not exceed $125,000;
(ii) $800 if federal adjusted gross income for the taxable year is greater than $125,000 but not greater than $150,000; and
(iii) $0 if federal adjusted gross income for the taxable year is greater than $150,000.
(2) If a married couple filing a joint return or an individual described in § 2 of the Internal Revenue Code as a head of household or as a surviving spouse has federal adjusted gross income for the taxable year greater than $150,000, the amount allowed for each exemption under subsection (b)(1) or (2) of this section is limited to:
(i) $1,600 if federal adjusted gross income for the taxable year does not exceed $175,000;
(ii) $800 if federal adjusted gross income for the taxable year is greater than $175,000 but not greater than $200,000; and
(iii) $0 if federal adjusted gross income for the taxable year is greater than $200,000.
Status: in_force · Read it on the official government site
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