Section 10-807 - Individual returns - Joint or separate return.
§ 10-807. Individual returns - Joint or separate return.
(a) Joint return.- Except as provided in subsection (b) of this section, a husband and wife who file a joint federal income tax return shall file a joint Maryland income tax return.
(b) Separate returns.- A husband and wife who file 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.
[An. Code 1957, art. 81, § 294; 1988, ch. 2, § 1; 1992, 1st Sp. Sess., ch. 2, § 2; 1994, ch. 138.]