Can Divorced Couples File a Joint Tax Return in Maryland?

A divorced couple may be able to file a joint tax return in Maryland.

Each year, most Maryland residents are required to file a federal and state tax return. On both the federal and state returns the taxpayer must choose a filing status. For recently divorced couples, they may be able to file as married filing jointly.

Significance

When a couple files as married filing jointly, their income is combined and any deductions, exemptions or credits are then applied to the combined adjusted gross income. The couple is also jointly and severally liable for any tax owed as a result of the tax return.

Benefits

There are a number of tax advantages to filing a tax return as married filing jointly. The federal and state tax rates are significantly lower as a general rule for married couples.

Divorced Couple

A couple that was in the process of divorcing during the tax year but that were still legally married on the last day of the tax year (usually December 31) has the option to file as married filing jointly on both the federal and Maryland state tax return. The taxpayer also has the option to file as married filing separately or in some cases as head of household.

References

• Peoples-Law: Tax Aspects of Divorce
• Comptroller of Maryland: State and Local Tax Forms and Booklets