1. (a) Except as provided in subsection (b) of this section, a married couple who files a joint federal income tax return shall file a joint Maryland income tax return.

2. (b) A married couple who files a joint federal income tax return may file separate State income tax returns if:

   1. (1) one spouse is a resident and the other spouse is a nonresident;
   2. (2) the spouses are domiciled, or maintain principal places of abode, in different counties on the last day of the taxable year;
   3. (3) the spouses have different taxable periods; or
   4. (4) the Comptroller determines circumstances warrant.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1992, 1st Sp. Sess., c. 2, § 2; Acts 1994, c. 138, § 1, eff. July 1, 1994; Acts 2013, c. 617, § 1, eff. July 1, 2013; Acts 2013, c. 617, § 2.