1. A. An individual shall itemize deductions on the individual's federal income tax return in order to elect to itemize deductions on the individual's State income tax return.
2. B. An individual who does not elect to itemize deductions may claim the standard deduction.

3. C. Resident with Nonresident Spouse.

   1. (1) If a married couple files a joint federal income tax return but elect to file separate income tax returns pursuant to Regulation .02 of this chapter, or if the nonresident spouse is not required to file an income tax return, then the resident individual may, unless the Comptroller requires or allows another method:

      1. (a) Claim the standard deduction;

      2. (b) Claim:

         1. (i) Only the individual's federal itemized deductions, from among those deductions claimed on the federal return, as limited under Tax-General Article, §10-218(b), Annotated Code of Maryland, that are attributable exclusively to the individual; and
         2. (ii) From among those federal itemized deductions of the individual not claimed under §C(1)(b)(i) of this regulation, a prorated amount of the itemized deductions in accordance with §C(1)(c) of this regulation; or

      3. (c) Claim a prorated amount of the itemized deductions claimed on the federal income tax return by using a fraction, the:

         1. (i) Numerator of which is the individual's Maryland adjusted gross income; and
         2. (ii) Denominator of which is the married couple’s joint federal adjusted gross income.

   2. (2) For purposes of allocating itemized deductions under §C(1)(b)(i) of this regulation, “attributable exclusively” means that:

      1. (a) The individual is solely responsible for the payment of an expense claimed as an itemized deduction, including compliance with a valid court order or separation agreement; or
      2. (b) The individual jointly responsible for the payment of an expense claimed as an itemized deduction can demonstrate payment of the full amount of the itemized deduction with funds that are not attributable, in whole or in part, to the other jointly responsible individual.

Authority: Tax-General Article, §§2-103, 10-102.1, 10-208, and 10-823, Annotated Code of Maryland

Effective date:

Regulations .01—.05 adopted as an emergency provision effective November 3, 1980 (7:23 Md. R. 2159); adopted permanently effective March 13, 1981 (8:4 Md. R. 337)

Regulations .01E—H, .02B—I, .04C, and .05A—D amended effective September 26, 1983 (10:19 Md. R. 1689)

Regulations .01—.05, Tax Refund Intercept Program, repealed effective October 3, 1988 (15:20 Md. R. 2333)

Regulations .01—.11, Individual, adopted effective January 9, 1989 (15:27 Md. R. 3126)

Regulation .01 amended effective March 29, 1993 (20:6 Md. R. 579); January 24, 2000 (27:1 Md. R. 74)

Regulation .01B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)

Regulation .02 amended effective October 12, 1992 (19:20 Md. R. 1813)

Regulation .02A amended and C adopted effective November 20, 1994 (21:23 Md. R. 1931)

Regulation .02C amended effective March 31, 2014 (41:6 Md. R. 377)

Regulation .03 amended effective October 12, 1992 (19:20 Md. R. 1813); November 20, 1994 (21:23 Md. R. 1931)

Regulation .03A amended effective March 21, 2011 (38:6 Md. R. 393); July 8, 2013 (40:13 Md. R. 1073)

Regulation .03C amended effective March 31, 2014 (41:6 Md. R. 377)

Regulation .04 repealed and new Regulation .04 adopted effective January 20, 1992 (19:1 Md. R. 23)

Regulation .04 amended effective May 2, 2022 (49:9 Md. R. 529)

Regulation .04A amended effective October 9, 2006 (33:20 Md. R. 1612)

Regulation .04B amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)

Regulation .04C amended effective March 29, 1993 (20:6 Md. R. 579); January 14, 1999 (26:1 Md. R. 21); October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207)

Regulation .06 amended effective August 20, 1990 (17:16 Md. R. 1989); October 12, 1992 (19:20 Md. R. 1813); December 28, 1998 (25:26 Md. R. 1919); January 14, 1999 (26:1 Md. R. 21)

Regulation .06C amended effective October 9, 2006 (33:20 Md. R. 1612); April 19, 2010 (37:8 Md. R. 614); March 21, 2011 (38:6 Md. R. 393); April 30, 2012 (39:8 Md. R. 533); March 31, 2014 (41:6 Md. R. 377)

Regulation .06D adopted effective October 22, 2007 (34:21 Md. R. 1913)

Regulation .06D amended effective May 2, 2022 (49:9 Md. R. 529)

Regulation .07 amended effective October 12, 1992 (19:20 Md. R. 1813)

Regulation .07A amended effective August 20, 1990 (17:16 Md. R. 1989)

Regulation .08 amended effective October 12, 1992 (19:20 Md. R. 1813)

Regulation .08B amended effective October 9, 2006 (33:20 Md. R. 1612)

Regulation .10 repealed and new Regulation .10 adopted effective January 14, 1999 (26:1 Md. R. 21)

Regulation .11A amended effective April 28, 2014 (41:8 Md. R. 469)

Regulation .11A, G amended effective January 14, 1999 (26:1 Md. R. 21)

Regulation .12 adopted effective October 25, 1993 (20:21 Md. R. 1653)

Regulation .13 adopted effective December 18, 1995 (22:25 Md. R. 1961)

Regulation .13 amended effective March 21, 2011 (38:6 Md. R. 393)

Regulation .13A amended effective October 9, 2006 (33:20 Md. R. 1612); February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)

Regulation .13D amended effective February 9, 2009 (36:3 Md. R. 207)

Regulation .14 adopted effective December 28, 1998 (25:26 Md. R. 1919)

Regulation .15 adopted effective December 23, 2002 (29:25 Md. R. 1981)

Regulation .15 amended effective February 9, 2009 (36:3 Md. R. 207); May 2, 2022 (49:9 Md. R. 529)

Regulation .15B amended effective March 31, 2014 (41:6 Md. R. 377)

Regulation .16 adopted effective April 25, 2005 (32:8 Md. R. 741)

Regulation .16C amended effective March 31, 2014 (41:6 Md. R. 377)

Regulation .17 adopted effective March 21, 2022 (49:6 Md. R. 404)

Regulation .18 adopted effective March 21, 2022 (49:6 Md. R. 404)