Two-Income Married Couple Subtraction

[dandmbor]

Can you use this feature if one spouse does not work?

[Mike9241]

The Two-Income Married Couple Subtraction is a tax benefit available to married couples filing a joint return in Maryland, USA. If both spouses have taxable income, they may subtract up to $1,200 or the income of the spouse with the lower income, whichever is less. A worksheet is included in Instruction 13 to help calculate the subtraction.

if your spouse does not have her own taxable income, then NO

[MayaD]

If this is for your Maryland state return, 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.

Tax break for two-income families?

Maryland 2024 State & Local Tax Forms & Instructions

[CRHawkins]

What if the married couple both live in Delaware and one works in Maryland? Are we able to take the two-income married couple subtraction on the Maryland tax return if only one of us has Maryland income?

[LenaH]

No. Both spouses must have income subject to Maryland tax.

@CRHawkins