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Determine Your Filing Status

Generally, you are required to use the same filing status on your Maryland income tax return as used on your federal income tax return or the filing status that you would have used if required to file a federal income tax return.

This applies whether you are a resident COMAR 03.04.02.02 or nonresident COMAR 03.04.02.03 of the State of Maryland.

Maryland has six filing statuses based on the filing status used on your federal income tax return.

SINGLE PERSON (single on the last day of the tax year)
If you are: Check the box for: Additional Information
Any person who can be claimed as a dependent on his/her parent's (or another person's) federal return Dependent taxpayer - Filing Status 6 Single Dependent taxpayers, regardless of whether income was earned or unearned, are not required to file a Maryland income tax return unless their gross income is $9,750 or more.
Any person who filed as head of household on his/her federal return Head of household - Filing Status 4  
A qualifying widow(er) with dependent child who filed a federal return with this status Qualifying widow(er) with dependent child - Filing Status 5  
All other single persons Single - Filing Status 1 If your spouse died during the year AND you filed a joint federal return with your deceased spouse, you may still file a joint Maryland return.

 

MARRIED PERSONS (married on the last day of the tax year)
If you are: Check the box for: Additional Information
Any person who can be claimed as a dependent on his/her parent's (or another person's) federal return Dependent taxpayer - Filing Status 6 You do not get an exemption for yourself. Put a zero in Exemption Box a. You and your spouse must file separate returns.
Any person who filed as head of household on his/her federal return Head of household - Filing Status 4  
Married couples who filed separate federal returns Married filing separately - Filing Status 3 Each taxpayer must show his/her Social Security number in the blank next to the filing status box.
Married couples who filed joint federal returns but had different tax periods

Joint return - Filing Status 2  OR

Married filing separately - Filing Status 3

If you are not certain which filing status to use, figure your tax both ways to determine which status is best for you.
Married couples who filed joint federal returns but were domiciled in different countries, cities, towns or taxing areas on the last day of the tax year If you are filing separately, see Instruction 8. If you are filing a joint return, see the SPECIAL NOTE in Instruction 19.
Married couples who filed joint federal returns but were domiciled in different states on the last day of the tax year If you are filing separately, see Instruction 8. If you are filing a joint return, you must attach a pro forma Form 505 and Form 505NR.
All other married couples who filed joint federal returns Joint return - Filing Status 2  

 

 



 
Links for Determine Your Filing Status
Individual Tax Types
Income Tax
Filing Information
Determine Your Filing Status
 
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