No. If you claim the federal standard deduction, you must also use the Maryland standard deduction on your Maryland return. Maryland only allows taxpayers to itemize deductions if they itemized on their federal return.
When Can You Itemize on a Maryland Return?
You may use Maryland itemized deductions only if you claimed itemized deductions on your federal return.
If you did itemize federally, Maryland allows you to compare:
- The Maryland standard deduction, and
- Maryland itemized deductions
and choose the method that results in the lower tax.
What If I Used the Federal Standard Deduction?
If you claimed the federal standard deduction:
- You cannot switch to itemizing on your Maryland return.
- You must use the Maryland standard deduction based on your filing status.
Maryland's 2026 standard deduction amounts are:
- $3,400 for:
- Single
- Married Filing Separately
- Dependent taxpayers
- $6,850 for:
- Married Filing Jointly
- Head of Household
- Qualifying Surviving Spouse
You can see Maryland's standard deduction rules on the deduction section of the Maryland resident instructions.
Special Rule for Married Filing Separately
Married taxpayers filing separate Maryland returns have additional flexibility.
If spouses file separately for Maryland purposes, each spouse may elect to use either:
- The Maryland standard deduction, or
- Maryland itemized deductions (if eligible)
subject to Maryland's separate filing rules and allocation requirements.
Program Entry
If you itemized on your federal return and want to review Maryland itemized deductions:
Maryland → Deductions → Itemized Deductions
If you used the federal standard deduction, the Maryland return will generally default to the Maryland standard deduction automatically.
Key Takeaway
- Federal standard deduction = Maryland standard deduction required
- Federal itemized deductions = Maryland taxpayer may choose standard or itemized deductions
- Married Filing Separately taxpayers may have additional deduction options depending on their filing situation