MD form 502 - spouse's signature required if married filing separately?

[dculp]

On MD form 502 there is a line for "Spouse's signature" on the last page. Is this required if  married filing separately? (This will be paper filed, not efiled.)

Thanks,

Don C.

[DanielV01]

No.  If the return is Married Filing Separately, only the spouse filing that return is required to sign.  "Spouse's signature" is for a joint return, because in that situation both spouses are equally responsible and liable for the filing made.  With a separate filing that's not the case.