Filing Status

Generally, you are required to use the same filing status on your Maryland income tax return as used on your federal income tax return or the filing status that you would have used if required to file a federal income tax return.

This applies whether you are a resident COMAR 03.04.02.02 or nonresident COMAR 03.04.02.03 of the State of Maryland.

Maryland has six filing statuses based on the filing status used on your federal income tax return.

Single- Any one who was single on the last day of the tax year.

Married filing joint- Married couples who filed a joint federal return and were married on the last day of the tax year.

Married filing separate- Married couples who filed separate federal returns, had different taxing periods, or were domiciled in different states on the last day of the tax year.

Head of Household- Any person who filed head of household on his or her federal return.

Dependent- Any person who can be claimed as a dependent on another person's federal return. (This filing status is not available on the federal return the person is considered single on the federal return)

Qualifying Widow(er)- A qualifying widow(er) with dependent child who filed a federal return with this status.

NOTE: For same-sex couples married in another jurisdiction, your Maryland filing status must be the same as the federal filing status. In his opinion on February 23, 2010, 95 Opp. Atty Gen. 3, Maryland Attorney General Douglas F. Gansler stated that a Maryland agency may address the recognition of out-of-state marriages on particular matters within that agency's jurisdiction, so long as the agency's action is consistent with any relevant statutes, including federal laws that may govern the agency's activities. The Comptroller is governed by federal laws in the activity of Maryland income taxation, pursuant to Section 10-107 of the Tax-General Article of the Annotated Code of Maryland, which provides: "To the extent practicable, the Comptroller shall apply the administrative and judicial interpretations of federal income tax law to the administration of the income tax laws of this State." This is made clear in the Code of Maryland Regulations(COMAR) 03.04.02.02 and .03that each resident shall use the same filing status on his or her state income tax return as he or she uses to file the federal income tax return.

The U.S. Internal Revenue Service does not allow same-sex spouses to file joint federal income tax returns, because the federal Defense of Marriage Act of 1996, Public Law 104-199, defined marriage as only a legal union between one man and one woman as husband and wife, and the word, "spouse" refers only to a person of the opposite sex who is a husband or a wife.