I am filing a joint Maryland return, with a credit for a contribution. Can i apply the credit to spouse income not taxpayer for purposes of 2 income subtraction?

Trying to maximize credits. Can't see an option to select spouse to use the credit not taxpayer

785

Expert Alumni

Mar 4, 2025 12:38:48 PM

I don't believe so. I'm not sure what credit you are referring to, but a credit would be applied to a tax, not to income. For the two-income subtraction from income, you are required to reduce each taxpayer's federal adjusted gross income to account for subtractions from it, but that would not involve tax credits:

Why sign in to the Community?

I am filing a joint Maryland return, with a credit for a contribution. Can i apply the credit to spouse income not taxpayer for purposes of 2 income subtraction?