Per the Comptroller of Maryland: 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.
Here is a link to the Maryland worksheet to calculate which income is lower (the amount for your spouse to enter into TurboTax should be the amount calculated on line 5 of the worksheet in the link): Maryland - Tax Subtraction for Two Income Families
