In certain situations, Maryland allows taxpayers to file a Married Filing Separately (MFS) Maryland return even though they filed a Married Filing Jointly (MFJ) federal return.
This option allows spouses to separately report their Maryland income, adjustments, deductions, exemptions, and dependents for state tax purposes.
Program Entry
To access this section, navigate to:
Maryland → Personal Information → MFS Change Filing Status for State Purposes Only
Who Can Use This Section?
This section is intended for taxpayers who:
- Filed a Married Filing Jointly federal return.
- Want to file a Married Filing Separately Maryland return.
- Need to allocate income and deductions between spouses for Maryland tax purposes.
When using this option, Maryland treats each spouse separately for purposes of calculating Maryland taxable income.
Why Would Someone Change from MFJ to MFS for Maryland?
Taxpayers may choose to file separately for Maryland purposes when:
- One spouse has income, deductions, credits, or tax situations they prefer to report separately.
- One spouse wants to separate responsibility for Maryland taxes.
- Filing separately results in a more favorable Maryland tax outcome.
- Maryland filing requirements differ from the taxpayer's federal filing situation.
Important Electronic Filing Limitation
If you change your Maryland filing status from MFJ to MFS for State Purposes Only, the Maryland return cannot be electronically filed.
⚠️ Important: Returns filed using the MFJ-to-MFS state-only election must be printed and mailed to Maryland.
What Information Must Be Allocated?
Once the filing status change is selected, the program allows you to allocate income, adjustments, deductions, and dependents between spouses.
Income
Income may be allocated between spouses, including:
- State and local tax refunds
- Capital gains and losses
- Other gains and losses
- Rental and royalty income
- Taxable Social Security benefits
- Other income items
The program may automatically allocate certain federal amounts equally between spouses, but adjustments can be made as needed.
Adjustments to Income
You may need to allocate items such as:
- Student loan interest
- Self-employed health insurance
- Alimony paid
- Tuition and fees deductions
- Penalties on early withdrawal of savings
- Domestic production activities deductions
- Other federal adjustments
Only the portion attributable to the selected spouse should be entered.
Itemized Deductions
If itemizing deductions, allocate the appropriate amount to each spouse.
Examples include:
- Medical and dental expenses
- Taxes paid
- Mortgage interest
- Points paid on a mortgage
- Investment interest
- Charitable contributions
- Casualty and theft losses
- Job expenses and miscellaneous deductions
- State and local income taxes
The program may display federal totals to assist with the allocation process.
Dependents
You will also be able to designate which spouse is claiming each dependent for Maryland purposes.
Only assign dependents to the spouse who will be claiming them on the Maryland return.
What Does Changing to MFS Affect?
Changing from MFJ to MFS for Maryland purposes may affect:
- Maryland taxable income
- Deductions
- Exemptions
- Dependent claims
- Credits
- Tax liability
- Refund amounts
Because income and deductions must be allocated between spouses, the final Maryland tax calculation may differ significantly from the federal return.
Important Notes
- This option should only be used when the federal return was filed as Married Filing Jointly.
- Income, deductions, and credits should be allocated accurately between spouses.
- The Maryland return cannot be electronically filed after changing from MFJ to MFS for state purposes only.
- The return must be printed and mailed to Maryland.
- Keep documentation supporting all allocations in case Maryland requests additional information.