dmertz
Level 15

Deductions & credits

The original question was, "Can I take the standard deduction for federal and itemize Maryland state for 2018?"  The answer is No.  However, the original answer given to this question is incorrect in implying that you cannot take the standard deduction on your Maryland tax return if you itemize on the federal tax return.

 

To be eligible to itemize deductions on a Maryland tax return you must itemize deductions on your federal tax return.  However, if you itemize deductions on your federal tax return you have the option to either itemize or take the standard deduction on your Maryland tax return.  Maryland itemized deductions are calculated by beginning with federal itemized deductions and subtracting out the deduction for state and local taxes, so there is no way to calculate Maryland itemized deductions by beginning with the federal standard deduction.