Section 10-807 - Individual Returns -- Joint or Separate Return

(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. (b) A married couple who files a joint federal income tax return may file separate State income tax returns if: (1) one spouse is a resident and the other spouse is a nonresident; (2) the spouses are domiciled, or maintain principal places of abode, in different counties on the last day of the taxable year; (3) the spouses have different taxable periods; or (4) the Comptroller determines circumstances warrant.