{"data":{"id":"us-md/md.-code-tax-general-10-807","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–807","heading":"","body":"(a) Except as provided in subsection (b) of this section, a married couple who files a joint federal income tax return shall file a joint Maryland income tax return.\n(b) A married couple who files a joint federal income tax return may file separate State income tax returns if:\n(1) one spouse is a resident and the other spouse is a nonresident;\n(2) the spouses are domiciled, or maintain principal places of abode, in different counties on the last day of the taxable year;\n(3) the spouses have different taxable periods; or\n(4) the Comptroller determines circumstances warrant.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-807","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"4984af1f28943ce75c78a33a66d4d3379b77faf6f0db57c3b003cfc1b1ab06a1","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-806","next":"us-md/md.-code-tax-general-10-808"},"notice":"GroundRules: Original legal text. Not legal advice."}