I would just like to add to my previous post that the MD code seems to provide different answers under the sections for resident and non-resident filers. The 'resident' section says "may be claimed". The 'non-resident' section says "claimed".
Section 03.04.02.02 - Resident Filing Status:
B. An individual who is single and may be claimed as a dependent on another taxpayer's return shall use the filing status "dependent taxpayer".
Section 03.04.02.03 - Nonresident Filing Status:
D. Single Dependent. "Dependent taxpayer" filing status shall be used by each individual who is:
(1) Single;
(2) Claimed as a dependent by another taxpayer; and
(3) Required to file a State income tax return.
