I think that question is referring to this:
3. Is there a tax break for two-income families?
Yes. Maryland provides a deduction for two-income married couples who file a joint income tax return. When both you and your spouse have taxable income, you may subtract up to $1,200 or the income of the spouse with the lower income, whichever is less. The income can be from wages, pensions, or business income.
The deduction is available only on the Maryland return and should be entered on line 14 of Form 502. A worksheet is included in Instruction 13 of the resident tax booklet to help you calculate the subtraction.
Here is what the instructions say about line 14 above (see page 10:(
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.
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