Maryland Tax - General Section 10-807

      (a)      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)      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.