If you're wondering whether you need to file a Maryland income tax return, the answer depends on your residency status, filing status, age, and income.
Who Must File a Maryland Return?
You generally must file a Maryland income tax return if:
- You are or were a Maryland resident during the tax year, and
- You are required to file a federal income tax return.
Maryland residents include individuals whose permanent home (domicile) is in Maryland, as well as certain taxpayers who maintain a Maryland residence and meet statutory residency rules.
2026 Maryland Minimum Filing Income Thresholds
Even if you're unsure whether you're required to file federally, Maryland provides minimum income thresholds based on filing status and age.
| Filing Status | Age | Maryland Gross Income Threshold |
|---|---|---|
| Single | Under 65 | $16,100 |
| Single | 65 or older | $18,150 |
| Head of Household | Under 65 | $24,150 |
| Head of Household | 65 or older | $26,200 |
| Married Filing Jointly | Both under 65 | $32,200 |
| Married Filing Jointly | One spouse 65 or older | $33,850 |
| Married Filing Jointly | Both spouses 65 or older | $35,500 |
| Married Filing Separately | Any age | $16,100 |
| Qualifying Surviving Spouse | Under 65 | $32,200 |
| Qualifying Surviving Spouse | 65 or older | $33,850 |
These thresholds are based on Maryland's 2026 Resident Income Tax Instructions.
What Is Maryland Gross Income?
Maryland gross income generally starts with your federal gross income and includes:
- Wages
- Self-employment income
- Interest and dividends
- Capital gains
- Rental income
- Pension income
- Other taxable income
Do not include Social Security benefits or Railroad Retirement benefits when determining whether you meet Maryland's filing threshold.
What If I'm Not Required to File a Federal Return?
You may still need to file a Maryland return if:
- Your Maryland additions to income increase your income above the Maryland filing threshold.
- You are a dependent taxpayer whose Maryland additions and subtractions affect your filing requirement.
- You had Maryland tax withheld and want to claim a refund.
- You qualify for certain refundable Maryland credits.
Maryland specifically allows taxpayers to file a return solely to claim a refund of withholding or eligible credits.
Special Rules for Seniors
Maryland provides several benefits for taxpayers age 65 or older:
Higher Filing Thresholds
Taxpayers age 65 or older have higher minimum filing thresholds before a Maryland return is required.
Additional Exemptions
If you or your spouse is:
- Age 65 or older, or
- Blind
you may claim an additional $1,000 exemption for each qualifying taxpayer.
Regular Personal Exemptions
For taxpayers with federal adjusted gross income of:
- Up to $100,000 (Single/MFS), or
- Up to $150,000 (Joint, Head of Household, Qualifying Surviving Spouse),
the Maryland personal exemption is generally $3,200 per exemption claimed.
What If One Spouse Is a Maryland Resident and the Other Is Not?
When spouses file a joint federal return but have different residency statuses, Maryland may require special filing treatment.
If separate Maryland returns are filed:
- Income should generally be reported as if separate federal returns had been filed.
- Income from jointly owned property is generally divided equally.
- Certain deductions must be allocated between spouses.
- Itemized deductions attributable exclusively to one spouse may be claimed by that spouse.
- Remaining deductions may need to be prorated based on income allocation.
Deduction Method Rules
Maryland follows these deduction rules:
- If you used the federal standard deduction, you must use the Maryland standard deduction.
- If you itemized on your federal return, you may calculate your Maryland tax both ways and choose the method that gives the better result.
Maryland's standard deduction amounts for 2026 are:
- $3,400 for Single, Dependent, and Married Filing Separately taxpayers.
- $6,850 for Married Filing Jointly, Head of Household, and Qualifying Surviving Spouse taxpayers.
Military Personnel
Military members who are legal residents of Maryland must:
- File a Maryland resident return.
- Report income from all sources, regardless of where earned.
Overseas Military Pay Subtraction
Maryland residents may subtract up to $15,000 of military income earned while serving outside the United States or its possessions, subject to Maryland's military subtraction rules.
Military personnel stationed outside Maryland generally retain Maryland residency if Maryland remains their legal domicile.