Fiduciaries

  1. Law
  2. Maryland Code
  3. General
  4. Income Tax
  5. Maryland Taxable Income Calculations for Individual
  6. Exemptions
  7. Fiduciaries

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    (a)    To determine Maryland taxable income, a fiduciary other than a personal representative may deduct $200 as an exemption.

    (b)    To determine Maryland taxable income, a personal representative may deduct $600 as an exemption.


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