2018 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
(a) Deduction for taxpayer and spouse. -- Subject to the provisions of this section, an individual may deduct an exemption for:
(1) the taxpayer;
(2) the spouse of the taxpayer if:
(i) a joint return is not made by the taxpayer and the spouse; and
(ii) the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not a dependent of another taxpayer; and
(3) each individual who is a dependent, as defined in § 152 of the Internal Revenue Code, of the taxpayer for the taxable year.
(b) In general. -- Except as provided in subsection (c) 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 under subsection (a) of this section;
(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.
(c) 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 (b)(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 (b)(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.