{"data":{"id":"us-md/md.-code-tax-general-10-211","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–211","heading":"","body":"(a) Subject to the provisions of this section, an individual may deduct an exemption for:\n(1) the taxpayer;\n(2) the spouse of the taxpayer if:\n(i) a joint return is not made by the taxpayer and the spouse; and\n(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\n(3) each individual who is a dependent, as defined in § 152 of the Internal Revenue Code, of the taxpayer for the taxable year.\n(b) 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:\n(1) $3,200 for each exemption that the individual may deduct under subsection (a) of this section;\n(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;\n(3) an additional $1,000 if the individual, on the last day of the taxable year, is at least 65 years old; and\n(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.\n(c) (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:\n(i) $1,600 if federal adjusted gross income for the taxable year does not exceed $125,000;\n(ii) $800 if federal adjusted gross income for the taxable year is greater than $125,000 but not greater than $150,000; and\n(iii) $0 if federal adjusted gross income for the taxable year is greater than $150,000.\n(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:\n(i) $1,600 if federal adjusted gross income for the taxable year does not exceed $175,000;\n(ii) $800 if federal adjusted gross income for the taxable year is greater than $175,000 but not greater than $200,000; and\n(iii) $0 if federal adjusted gross income for the taxable year is greater than $200,000.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-211","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"7e54bb635190cafaf9fa32ee0c7874a231f8b1c41e8ab707f23691b006bc62da","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-210.1","next":"us-md/md.-code-tax-general-10-212"},"notice":"GroundRules: Original legal text. Not legal advice."}