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2017 Maryland Code
Tax - General
Title 10 - Income Tax
Subtitle 2 - Maryland Taxable Income Calculations for Individual
Part III - Exemptions
§ 10-211. Individuals other than fiduciaries
Universal Citation: MD Tax-Gen Code § 10-211 (2017)
- (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) $ 1,600 if federal adjusted gross income for the taxable year does not exceed $ 125,000;
- (ii) $ 800 if federal adjusted gross income for the taxable year is greater than $ 125,000 but not greater than $ 150,000; and
- (iii) $ 0 if federal adjusted gross income for the taxable year is greater than $ 150,000.
- (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) $ 1,600 if federal adjusted gross income for the taxable year does not exceed $ 175,000;
- (ii) $ 800 if federal adjusted gross income for the taxable year is greater than $ 175,000 but not greater than $ 200,000; and
- (iii) $ 0 if federal adjusted gross income for the taxable year is greater than $ 200,000.
- (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:
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