Tax Benefit for Two-Income Families

If you and your spouse have taxable income and are filing a joint federal return, you may be able to subtract up to $1,200, or the income of the spouse with the lower income (whichever is less) on your Maryland income tax return.

The benefit is available only on the Maryland return and it applies to wages, pensions or business income.

You should enter the subtraction amount on line 16 of Form 502. A worksheet is included in Instruction 13 of the Maryland tax booklet to help you calculate the subtraction.