Section 10-211 - Individuals other than fiduciaries.
§ 10-211. Individuals other than fiduciaries.
(a) In general.- Except as provided in subsection (b) of this section, whether or not a federal return is filed, to determine Maryland taxable income, an individual other than a fiduciary may deduct as an exemption:
(1) $3,200 for each exemption that the individual may deduct in the taxable year to determine federal taxable income under § 151 of the Internal Revenue Code;
(2) an additional $3,200 for each dependent, as defined in § 152 of the Internal Revenue Code, who is at least 65 years old on the last day of the taxable year;
(3) an additional $1,000 if the individual, on the last day of the taxable year, is at least 65 years old; and
(4) an additional $1,000 if the individual, on the last day of the taxable year, is a blind individual, as described in § 10-208(c) of this subtitle.
(b) Individuals, married couples, or individual head of household or surviving spouse with income above certain limits.-
(1) If an individual other than one described in paragraph (2) of this subsection has federal adjusted gross income for the taxable year greater than $100,000, the amount allowed for each exemption under subsection (a)(1) or (2) of this section is limited to:
(i) $2,400 if federal adjusted gross income for the taxable year does not exceed $125,000;
(ii) $1,800 if federal adjusted gross income for the taxable year is greater than $125,000 but not greater than $150,000;
(iii) $1,200 if federal adjusted gross income for the taxable year is greater than $150,000 but not greater than $200,000; and
(iv) $600 if federal adjusted gross income for the taxable year is greater than $200,000.
(2) If a married couple filing a joint return or an individual described in § 2 of the Internal Revenue Code as a head of household or as a surviving spouse has federal adjusted gross income for the taxable year greater than $150,000, the amount allowed for each exemption under subsection (a)(1) or (2) of this section is limited to:
(i) $2,400 if federal adjusted gross income for the taxable year does not exceed $175,000;
(ii) $1,800 if federal adjusted gross income for the taxable year is greater than $175,000 but not greater than $200,000;
(iii) $1,200 if federal adjusted gross income for the taxable year is greater than $200,000 but not greater than $250,000; and
(iv) $600 if federal adjusted gross income for the taxable year is greater than $250,000.
[An. Code 1957, art. 81, § 286; 1988, ch. 2, § 1; 1989, ch. 8, §§ 2, 3; ch. 9, §§ 2, 3; 1993, ch. 5, § 1; 1997, ch. 4, § 1; 1998, ch. 4; 2007 Sp. Sess., ch. 3, § 1; 2008, chs. 36, 692.]