Who Must File?
You must file a Maryland income tax return if:
- You are or were a Maryland resident, and
- You are required to file a federal income tax return.
You are considered a Maryland resident if:
- Your permanent home is or was in Maryland, or
- Your permanent home is outside Maryland, but you maintained a place to live in Maryland for more than 6 months.
If either condition applies, you must file a full-year resident return.
Filing Requirements:
| Filing Status | Age | Gros Income Threshold |
| Single | Under 65 | $14,600 |
| 65 or older | $16,550 | |
| Head of Household | Under 65 | $21,900 |
| 65 or older | $23,850 | |
| Married Filing Jointly | Both under 65 | $29,200 |
| One 65 or older | $30,750 | |
| Both 65 or older | $32,300 | |
| Married Filing Separately | Any age | $14,600 |
| Qualifying Widow(er) | Under 65 | $29,200 |
| 65 or older | $30,750 |
What if I do not file a federal return?
Even if you're not required to file a federal return, you may still need to file a Maryland return if:
Your Maryland addition modifications added to your gross income exceed the filing threshold for your status.
Dependent taxpayers must consider both additions and subtractions to determine gross income.
Special Considerations for Seniors
As a senior citizen, one of the tax benefits you enjoy is a higher income allowance before you are required to file a Maryland income tax return. These requirements apply to both resident and nonresident taxpayers. Do not include income from Social Security or Railroad Retirement benefits when determining your gross income.
If you or your spouse is 65 or over or blind, you are entitled to an extra $1,000 personal exemption, in addition to the regular personal exemption that you may be entitled to. If you have a federal adjusted gross income of up to $100,000 (up to $150,000 if filing jointly) you are entitled to a $3,200 exemption on the Maryland return for each exemption you are qualified to claim on the federal return.
What if one Spouse is a resident and the other is a nonresident?
If you and your spouse file a joint federal return but are filing separate Maryland returns according to Instruction 8, you should report the income you would have reported had you filed a separate federal return. The income from jointly held securities, property, etc., must be divided evenly between spouses.
If you itemized your deductions on the joint federal return, one spouse may use the standard deduction and the other spouse may claim those deductions on the federal return that are “attributable exclusively” to that spouse, plus a prorated amount of the remaining deductions. If it is not possible to determine these deductions, the deduction must be allocated proportionately based on your share of the income.
According to the MD instructions, married filing joint individuals filing a resident return must use the same deduction method as used on the federal return. If you filed using the standard deduction on the Federal return- use the standard method on the state return. If you itemized on the Federal return- itemize on the state return.
Military Personnel
Military members who are legal residents of Maryland are required to file a resident return and report all income, regardless of where it was earned. This includes income earned while stationed outside the state. However, if you received military pay for service performed outside the boundaries or possessions of the United States, you may be eligible to subtract up to $15,000 of that income from your Maryland taxable income. The exact amount you can subtract depends on your total military income. These rules ensure that Maryland residents serving in the military are taxed fairly while recognizing the unique nature of their service.