Section 10-807 - Individual returns - Joint or separate return(a) Except as provided in subsection (b) of this section, a married couple who files a joint federal income tax return shall file a joint Maryland income tax return.(b) 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.Amended by 2013 Md. Laws, Ch. 617,Sec. 2, eff. 7/1/2013.