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If you and your spouse file a joint federal return but are filing separate Maryland returns you should report the income you would have reported had you filed a separate federal return. The income from jointly held securities, property, etc., must be divided evenly between husband and wife.
If you itemized your deductions on the joint federal return, one spouse may use the standard deduction and the other spouse may claim those deductions on the federal return that belong to him or her. If it is not possible to determine deductions separately, they should be allocated proportionately based on your share of the income subject to Maryland tax. If both spouses choose to itemize on their separate Maryland returns, then each spouse must determine which deductions belong to him or her. If it is not possible to determine deductions separately, they should be allocated proportionately based on your shares of the income subject to Maryland tax. The total amount of itemized deductions for both spouses cannot exceed the itemized deductions on the federal return. Each spouse must claim his or her own personal exemption. Each spouse may allocate the dependent exemptions in any manner they choose. The total number of exemptions claimed on the separate returns may not exceed the total number of exemptions claimed on the federal return except for the additional exemptions for being 65 or over or blind. Each spouse should claim his or her own withholding and other credits. Joint estimated tax paid may be divided between the spouses in any manner provided the total claimed does not exceed the total estimated tax paid.
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