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As most Marylanders know, voters in our state ratified the Civil Marriage Protection Act in 2012. This legalized same-sex marriage in Maryland.

In 2013, the Maryland legislature changed the law so that a married couple who does not file a joint or “married filing separate” federal income tax return is presumed, for state income tax purposes, to have done so regardless.

Also, a married individual who qualifies, under federal income tax rules, to file as “head of household” may continue to file under this status for state income tax purposes.

Finally, Maryland income tax law has been changed so that the state allows income tax subtraction for individuals who pay health insurance costs on behalf of another person, if the taxpayer and the individual are recognized by the state as lawfully married.

For further questions on same-sex marriage and changes to Maryland income tax law, contact the attorneys at Andalman & Flynn. Or, if you need legal assistance concerning same-sex marriage and family law in the Montgomery County area, schedule a consultation today.