Maryland Filing Status

In general, you must file a Maryland return if you are or were a resident of Maryland AND you are required to file a federal return.  There are six Maryland Filing Status, choose only one:

1.  Single - you must be single on the last day of the tax year.  However, a person CANNOT file as Single status if any of the following are true:

• Any person who can be claimed as a dependent on his or her parent's (or any other person's) federal return

• Any person who files as head of household on his or her federal return

• A qualifying widow(er) with dependent child who filed a federal return with this status

2.  Married filing joint return or spouse had no income - you must be married on the last day of the tax year.  You CAN file as married filing joint return if any of the following are true:

• Married couples who filed joint federal returns but had different tax periods

• Married couples who filed joint returns but were domiciled in different counties, cities, towns, or taxing areas on the last day of the year

• Married couples who filed joint returns but were domiciled in different states on the last day of the tax year

• All other married couples who filed joint federal returns

3.  Married filing separately - you must be married on the last day of the tax year.  You CAN file as married filing joint separately if any of the following are true:

• Married couples who filed joint federal returns but had different tax periods

• Married couples who filed joint returns but were domiciled in different counties, cities, towns, or taxing areas on the last day of the year

• Married couples who filed joint returns but were domiciled in different states on the last day of the tax year

• Married couples who filed separate federal returns

4.  Head of household - any person (single or married) who filed as head of household on his or her federal return can file their Maryland return as head of household.

5.  Qualifying widow(er) with dependent child - a qualifying widow(er) with dependent children who filed a federal return with this status can file their Maryland return as qualifying widow(er) with dependent child.

6.  Dependent taxpayer - any person who can be claimed as a dependent on his or her parent's (or any other person's) federal return can file their Maryland return as dependent taxpayer.