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Determine Your Personal Income Tax Exemptions

You are permitted the same number of exemptions on the Maryland return which you are permitted on your federal return; however, the exemption amount is different on the Maryland return. If you are not required to file a federal return but you must file a Maryland return, you may still claim the exemptions permitted under federal law.

The personal exemption is $3,200. This exemption is reduced once your federal adjusted gross income exceeds $100,000 ($150,000 if filing Joint, Head of Household, or Qualifying Widow(er) with Dependent Child).

 

 

If Your federal AGI is

 

Single or Married Filing Separately

 

Joint, Head of Household or Qualifying Widow(er)

 

Dependent Taxpayer (eligible to be claimed on another taxpayer’s return

  Your Exemption is Your Exemption is Each Exemption is

$100,000 or less

$3,200

$3,200

$0

Over But not over

 

 

 

$100,000

$125,000

$1,600

$3,200

$0

$125,000

$150,000

$800

$3,200

$0

$150,000

$175,000

$0

$1,600

$0

$175,000

$200,000

$0

$800

$0

In excess of $200,000

$0

$0

$0

 

You must complete the Exemptions section of the return with Form 502B if completing the Form 502. If you are claiming more than two dependents on the Form 503 you must use Form 502. This will determine the amount of exemption you can claim on line 19 of Form 502 and line 4 of Form 503.

Age and Blindness

In addition to the exemptions allowed on your federal return, you and your spouse may claim an additional $1,000 exemption on the Maryland return for being 65 years of age or older or blind. If any other dependent claimed is 65 or over, you also receive an extra exemption of up to $3,200.

Make sure you check both boxes in columns 6 and 7 of the Exemptions section for each of your dependents who are age 65 or over. make sure you check both boxes (6) and (7) of Form 503 or the Dependent Form 502B for each of your dependents who are age 65 or over.

502B - Dependents Form

You must also enter the names, Social Security numbers and relationships for all dependents from Dependent Form 502B in part C of the Exemptions section.

Enter a check mark in box 4 if the dependent who is eligible to be claimed as an exemption is under 19 years of age before the end of the taxable year.

If you have identified the exemption you are claiming as a "dependent child", please enter a check mark in the "yes" or "no" box 5 to indicate whether or not that child currently has health insurance. Completing this area will help us to provide you with information that may assist you in finding affordable health care coverage. Check "yes" to authorize us to share your tax information with the Medical Assistance Program. It will be used ONLY to identify and help enroll your eligible children in affordable health care programs.

Go to these links for information Maryland Medical Assistance Program or the Maryland Children's Health Program.

Part-Year Residents and Military

If you are a part-year resident or a member of the military, you must prorate your exemptions based on the percentage of your income subject to Maryland tax. See Instructions 26 and 29 in the Maryland tax booklet.

Nonresidents

If you and your spouse file a joint federal return but choose to file separate Maryland returns because one of you is a nonresident, each spouse's personal exemption amounts must be claimed separately as well.



 
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Individual Tax Types
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Determine Your Personal Exemptions
 
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