How does Maryland handle spouses with different residency statuses?
Generally, if you filed a joint federal return for 2025, you must file a joint Maryland return.
However, if you are a full-year resident or a part-year resident and your spouse is a nonresident of Maryland, you may file separate Maryland returns with one spouse as a resident and one spouse as a nonresident.
However, if you are a full-year resident or a part-year resident and your spouse is a nonresident of Maryland, you may file separate Maryland returns with one spouse as a resident and one spouse as a nonresident.
