Md. Code Regs. 03.04.02.02

Current through Register Vol. 51, No. 24, December 2, 2024

Section 03.04.02.02 - Resident Filing Status

A. Except as otherwise provided in this regulation, each resident of this State shall use the same filing status:

(1) As used to file their federal income tax return; or

(2) As if the individual had been required to file a federal income tax return.

B. An individual who is single and may be claimed as a dependent on another taxpayer's return shall use the filing status "dependent taxpayer".

C. 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.

Md. Code Regs. 03.04.02.02

Regulations .02B-I amended effective September 26, 1983 (10:19 Md. R. 1689)
Regulations.02 adopted as an emergency provision effective November 3, 1980 (7:23 Md. R. 2159); adopted permanently effective March 13, 1981 (8:4 Md. R. 337)
Regulations.02, Tax Refund Intercept Program, repealed effective October 3, 1988 (15:20 Md. R. 2333)
Regulations.02, Individual, adopted effective January 9, 1989 (15:27 Md. R. 3126)
Regulation .02 amended effective October 12, 1992 (19:20 Md. R. 1813)
Regulations .02A amended and C adopted effective November 20, 1994 (21:23 Md. R. 1931)
Regulation .02C amended effective 41:6 Md. R. 377, eff.3/31/2014