Requiring, except under specified circumstances, a married couple who files a joint federal income tax return to file a joint Maryland income tax return; requiring a married couple who does not file a joint federal income tax return to file a joint Maryland income tax return or a married filing separately Maryland income tax return; and applying the Act to taxable years beginning after December 31, 2012.
Bill File Type: Pre-Filed
Effective Date(s): July 1, 2013
|Date Posted||Document Name|
|12/20/2012||Text - First - Income Tax - Joint Returns - Married Couples|
( 10-807 )
Last Updated: 2/3/2020 2:26 PM