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Do I have to file a Maryland Income Tax Return?

Generally, you are required to file a Maryland income tax return if:

  • You are or were a Maryland resident;
  • You are required to file a federal income tax return; and
  • Your Maryland gross income equals or exceeds the level listed below for your filing status. The filing levels also apply to nonresident taxpayers who are required to file a Maryland return.

Even if you are not required to file a federal return, you may be required to file a Maryland return if your Maryland addition modifications added to your gross income exceed the filing requirement for your filing status. Dependent taxpayers must take into account both their additions to and subtractions from income to determine their gross income.

If you are a senior citizen, see also Filing Requirements for Seniors.

For more information, see the instructions in the Maryland resident tax booklet and nonresident tax booklet.

 

Filing Requirements for 2014 Tax Year

Filing Status

Gross Income

Single (including dependent taxpayers) 

Under 65 $10,150
65 or older $ 11,500

Head of Household

Under 65 $ 12,850
65 or older $14,350

Married Filing Jointly

Both under 65 $ 20,000
One spouse 65 or older $ 21,200
Both 65 or older $ 22,400

Married Filing Separately

All (regardless of age) $ 3,900

Qualifying Widow(er)

Under 65 $ 16,100
65 or older $ 17,350


 
Links for Determine Whether You Have to File
Individual Tax Types
Income Tax
Filing Information
Determine Whether You Have to File
 
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