Sec. 03.04.02.03. Nonresident Filing Status

A. An individual who maintains a place of abode in this State for more than 6 months of the taxable year, and is not domiciled in this State, is considered a nonresident if the individual is:

(1) An active member of the armed forces;

(2) A midshipman of the Naval Academy in Annapolis;

(3) A commissioned officer of the United States Public Health Service;

(4) A commissioned officer of the National Oceanic and Atmospheric Administration; or

(5) The spouse of a servicemember that is an active member of the armed forces, the commissioned corps of the National Oceanic and Atmospheric Administration, or the commissioned corps of the United States Public Health Service, who is present in this State solely to be with the servicemember that is present in this State in compliance with military orders.

B. Except as otherwise provided in this regulation, each nonresident individual required to file a State income tax return shall:

(1) Use the same filing status used to file their federal income tax return; or

(2) Use the same filing status as if the individual had been required to file a federal income tax return.

C. A married couple who files a joint federal income tax return may file separate State income tax returns if:

(1) One spouse is a resident and the other spouse is a nonresident;

(2) The spouses have different taxable periods; or

(3) The Comptroller determines circumstances warrant.

D. Single Dependent. "Dependent taxpayer" filing status shall be used by each individual who is:

(1) Single;

(2) Claimed as a dependent by another taxpayer; and

(3) Required to file a State income tax return.