Personal Exemptions

You are entitled to a $2,400 exemption on your Maryland return for each exemption you are qualified to claim on the federal 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.

You must also enter the names, Social Security numbers and relationships for all dependents in the Exemptions section on Form 502 or short Form 503.

Complete the Exemptions section to determine the total exemption allowance you can subtract on line 21 of Form 502 and line 4 of Form 503.

Age and blindness

You and your spouse may claim an additional $1,000 exemption for being 65 years of age or older or blind.

An additional $2,400 exemption is permitted for a dependent, other than the taxpayer or spouse, who is 65 years of age or older.

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 and 29 in the Maryland tax booklet.

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.