I don't think you're
misinterpreting anything. This is just
how the federal and Maryland laws in this area are set up. Unfortunately, you can't use the Federal
Standard Deduction as a deduction on your Maryland state tax return.
If you itemize on
your federal return, the itemized federal amount can be used on your Maryland return, at least to a
degree -- certain items of federal itemized deductions aren't eligible for
state purposes. Please see
"Itemized Deductions" on page 11 of 2018STATE
& LOCAL TAX FORMS & INSTRUCTIONS for more information.
However, you aren't required to itemize
deductions on your Maryland return just because you itemized deductions on your
federal return. You can figure your
taxes each way to see which method gives you the bigger tax benefit.
And if you claim the
standard deduction on their Federal return, you must claim a standard deduction (the Maryland
standard deduction, not the federal) on your Maryland return.
