29. Can same-sex couples who are legally married file a joint return tax return in Maryland?
Yes, legally married same-sex couples may file a joint income tax return in Maryland. Generally, each resident and each nonresident of this state shall use the same filing status used on their federal income tax return or the same filing status as if the individual had been required to file a federal income tax return. The U.S. Internal Revenue Service now allows same-sex spouses to file joint federal income tax returns. All legally married couples who file Maryland income tax returns must select their Maryland filing status under the same rules. For more information, see Determine Your Filing Status