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Tax Subtraction for Two-Income Families

If you and your spouse have taxable income and are filing a joint federal return, you may be able to subtract up to $1,200, or the income of the spouse with the lower income (whichever is less) on your Maryland income tax return.

The benefit is available only on the Maryland return and it applies to wages, pensions or business income.

You should enter the subtraction amount on line 14 of Form 502. The following worksheet from Instruction 13, Line 14 of the Maryland tax booklet will help you calculate the subtraction.

Two-Income Married Couple Subtraction Worksheet
  (a) You (b) Your Spouse
1. ENTER the portion of federal adjusted gross income from line 1 of Form 502 attributable to each spouse.    
2. ENTER the portion of additions to income from line 6 of Form 502 attributable to each spouse.    
3. ADD lines 1 and 2    
4. ENTER the portion of subtractions from income from lines 8-13 of Form 502 attributable to each spouse    
5. SUBTRACT line 4 from line 3    
6. COMPARE the amounts on lines 5 (a) and (b) and enter the smaller amount here but not less than zero.    
7. ENTER $1,200 or the amount on line 6, whichever is less. ENTER this amount on line 14 of Form 502.    

Links for Determine Tax Credits and Deductions
Individual Tax Types
Income Tax
Filing Information
Determine Tax Credits and Deductions
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  Preservation and Conservation Easement Credit
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  Tax Subtraction for Two-Income Families
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  Endow Maryland Tax Credit
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