Maryland Exemptions
Generally, there is a $3,200 Exemption for each person on the tax return, adjusted as follows:
- Taxpayer and Spouse are allowed an additional $1,000 each if 65 or over or blind. There is no reduction in this amount with higher income.
- An additional $1,000 exemption is allowed for dependents who are 65 or over, up to a maximum of $3,200.
- Dependents filing tax returns do not get an exemption.
- The $3,200 Exemption amount is reduced for Federal AGI’s over $100,000 to the amounts below:
| Single or Married Filing Separately | Joint, Head of Household or Qualifying SS | Dependent Taxpayer | |
|---|---|---|---|
| Federal AGI | Exemption | Exemption | Exemption |
| $100,000 or less | $3,200 | $3,200 | $0 |
| $100,001 – $125,000 | $1,600 | $3,200 | $0 |
| $125,001 – $150,000 | $800 | $3,200 | $0 |
| $150,001 – $175,000 | $0 | $1,600 | $0 |
| $175,001 – $200,000 | $0 | $800 | $0 |
| over $200,000 | $0 | $0 | $0 |
TXLNX 9/28/2025
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