MD Who Must File

To determine if you have enough income to require a MD Resident tax return:

*** Note that if you follow the rule that if you have to file a Federal return and you are a Maryland Resident then you have to file MD, you won’t be wrong. ***

• Determine your Federal income and Include:
  • Wages and other compensation for services
  • Gross income derived from business
  • Gains (not losses) from dealings in property
  • Interest, rents, royalties, dividends, alimony, annuities, pensions, income from partnerships or fiduciaries, etc.
• Do not include Social Security or railroad retirement benefits.
• Add any Maryland additions (Not those related to periods of non-residence)
• If you are a dependent, subtract any Maryland subtractions.
• The total is your Maryland gross income.

You must file if your Maryland gross income exceeds the Minimum Filing Levels below:

Filing status and age	Minimum Level
Single under 65 (Including dependents)	$12,950
Single 65 or over	$14,700
MFJ, both under 65	$25,900
MFJ, one spouse 65 or over	$27,300
MFJ, both spouses 65 or over	$28,700
MFS, any age	$12,950
HoH, under 65	$19,400
HoH, 65 or over	$22,150
QSS, under 65	$25,900
QSS, 65 or over	$27,300

TXLNX 8/23/2023