Personal Exemptions

You are permitted the same number of exemptions on the Maryland return which you are permitted on your federal return; however, the exemption amount is different on the Maryland return. If you are not required to file a federal return but you must file a Maryland return, you may still claim the exemptions permitted under federal law.

If you have a federal adjusted gross income of up to $100,000 (up to $150,000 if filing jointly) you are entitled to a $3,200 exemption on the Maryland return for each exemption you are qualified to claim on the federal return. For taxpayers with higher incomes, the exemption amount is limited. See the Exemption Amount Chart included in Instruction 10 of the Maryland tax booklet.

You must complete the Exemptions section of the return with Form 502B if completing the Form 502. If you are claiming more than two dependents on the Form 503 you must use Form 502. This will determine the amount of exemption you can claim on line 19 of Form 502 and line 4 of Form 503.

Age and blindness

In addition to the exemptions allowed on your federal return, you and your spouse may claim an additional $1,000 exemption on the Maryland return for being 65 years of age or older or blind. If any other dependent claimed is 65 or over, you also receive an extra exemption of up to $3,200.

Make sure you check both boxes 6 and 7 on Form 502B for each of your dependents who are age 65 or over. Enter the number of exemptions in the appropriate boxes based upon your entries in parts A, B, and C of the Exemptions section.

Dependents-Form 502B

You must enter the names, Social Security numbers and relationships for all dependents in part C of the Exemptions section.

Enter a check mark in box 4 if the dependent who is eligible to be claimed as an exemption is under 19 years of age before the end of the taxable year.

If you have identified the exemption you are claiming as a "dependent child", please enter a check mark in the "yes" or "no" box of box 5 to indicate whether or not that child currently has health insurance. Completing this area will help us to provide you with information that may assist you in finding affordable health care coverage. Check "yes" to authorize us to share your tax information with the Medical Assistance Program. It will be used ONLY to identify and help enroll your eligible children in affordable health care programs.

Part-year residents and military

If you are a part-year resident or a member of the military, you must prorate your exemptions based on the percentage of your income subject to Maryland tax. See Instructions 26 in the Maryland tax booklet and Administrative release 1.

Nonresidents

If you and your spouse file a joint federal return but choose to file separate Maryland returns because one of you is a nonresident, each spouse's personal exemption amounts must be claimed separately as well.