@SonomaOak the question on BOTH the federal and MD state income tax form asks the question whether your dependent CAN be claimed by someone else.
Parents always have the option to claim or not claim their children. Frankly, Federal and State would prefer you NOT claim these dependents as the tax due goes up!
However, for the dependent, they do NOT have that option. The question they are asked is CAN someone else claim them, not DID someone else claim them.
look at the first line of the chart in Section 8 on page 10. it states:
"Any person who can be claimed as a dependent on his or her parent’s (or any other person’s) federal return.....check the box for Dependent taxpayer Filing Status 6"
www.marylandtaxes.gov/forms/23_forms/Resident-Booklet.pdf
those are the rules.
lastly, suggest not struggling with the logic of the approach. simply, that is the way the MD legislature passed the laws and it doesn't have to be logical. Contact your legislative representative as necessary. 🙂
