Additional Personal Exemptions

If you or your spouse is 65 or older or blind, you are entitled to an extra $1,000 personal exemption, in addition to the regular personal exemption that you may be entitled to. 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 to determine your total exemption allowance. Enter the number of exemptions in the appropriate boxes based upon your entries in parts A, B, and C of the Exemptions section. Make sure you check both boxes in columns 6 and 7 of the Exemptions section for each of your dependents who are age 65 or over. Enter your total exemption allowance on line 21 of Form 502 and line 4 of Form 503.