This is a common occurrence for Maryland taxpayers this year. Maryland law prohibits taxpayers from itemizing deductions on their Maryland tax returns if the taxpayer does not itemize on their federal tax return. With the Tax Cuts and Jobs Act of 2017 doubling the Standard Deduction and limiting the deduction for state and local taxes and property taxes, many fewer people will be itemizing on their federal return, so many fewer people will be eligible to itemize deductions on their Maryland tax return. With the Maryland Standard Deduction being only $4,500, many people will have had higher itemized deductions in 2017. An increase of $1,400 in Maryland taxes suggests that your 2017 Maryland deduction amount was about $22,000, but for 2018 you are only eligible for the Standard Deduction of $4,500.
