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
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.
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?