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§ 10-211. Exemptions for individuals

West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2018

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 10. Income Tax (Refs & Annos)
Subtitle 2. Maryland Taxable Income Calculations for Individual (Refs & Annos)
Part III. Exemptions (Refs & Annos)
Effective: July 1, 2018
MD Code, Tax - General, § 10-211
§ 10-211. Exemptions for individuals
Currentness
Exemptions that the individual may deduct
(a) Subject to the provisions of this section, an individual may deduct an exemption for:
(1) the taxpayer;
(2) the spouse of the taxpayer if:
(i) a joint return is not made by the taxpayer and the spouse; and
(ii) the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not a dependent of another taxpayer; and
(3) each individual who is a dependent, as defined in § 152 of the Internal Revenue Code, of the taxpayer for the taxable year.
Individuals other than fiduciaries
(b) Except as provided in subsection (c) of this section, whether or not a federal return is filed, to determine Maryland taxable income, an individual other than a fiduciary may deduct as an exemption:
(1) $3,200 for each exemption that the individual may deduct under subsection (a) of this section;
(2) an additional $3,200 for each dependent, as defined in § 152 of the Internal Revenue Code, who is at least 65 years old on the last day of the taxable year;
(3) an additional $1,000 if the individual, on the last day of the taxable year, is at least 65 years old; and
(4) an additional $1,000 if the individual, on the last day of the taxable year, is a blind individual, as described in § 10-208(c) of this subtitle.
Rates for individual, married couple, head of household, and surviving spouse
(c)(1) If an individual other than one described in paragraph (2) of this subsection has federal adjusted gross income for the taxable year greater than $100,000, the amount allowed for each exemption under subsection (b)(1) or (2) of this section is limited to:
(i) $1,600 if federal adjusted gross income for the taxable year does not exceed $125,000;
(ii) $800 if federal adjusted gross income for the taxable year is greater than $125,000 but not greater than $150,000; and
(iii) $0 if federal adjusted gross income for the taxable year is greater than $150,000.
(2) If a married couple filing a joint return or an individual described in § 2 of the Internal Revenue Code as a head of household or as a surviving spouse has federal adjusted gross income for the taxable year greater than $150,000, the amount allowed for each exemption under subsection (b)(1) or (2) of this section is limited to:
(i) $1,600 if federal adjusted gross income for the taxable year does not exceed $175,000;
(ii) $800 if federal adjusted gross income for the taxable year is greater than $175,000 but not greater than $200,000; and
(iii) $0 if federal adjusted gross income for the taxable year is greater than $200,000.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1989, c. 8, §§ 2, 3; Acts 1989, c. 9, §§ 2, 3; Acts 1993, c. 5, § 1; Acts 1997, c. 4, § 1, eff. July 1, 1997; Acts 1998, c. 4, § 1, eff. July 1, 1998; Acts 2007, 1st Sp. Sess., c. 3, § 1, eff. Jan. 1, 2008; Acts 2008, c. 36, § 1, eff. April 8, 2008; Acts 2008, c. 692, § 1, eff. July 1, 2008; Acts 2012, 1st Sp. Sess., c. 2, § 1, eff. June 1, 2012; Acts 2018, c. 574, § 1, eff. July 1, 2018; Acts 2018, c. 575, § 1, eff. July 1, 2018.
Formerly Art. 81, § 286.
MD Code, Tax - General, § 10-211, MD TAX GENERAL § 10-211
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document