Maryland State Income Tax–Who Must File
If you are a resident and you have enough income, you must file. See MD-Who Is a Resident?
To determine if you have enough income to require a MD Resident tax return:
- 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: (TY 2024)
| Filing status and age | Age | Minimum Level |
|---|---|---|
| Single | Under 65 | $14,600 |
| 65 or over | $16,550 | |
| Married Filig Jointly | Both under 65 | $29,200 |
| One spouse 65 or over | $30,750 | |
| Both spouses 65 or over | $32,300 | |
| Married Filing Separately | Any age | $14,600 |
| Head of Household | Under 65 | $21,900 |
| 65 or over | $23,850 | |
| Qualifyingg SS | Under 65 | $29,200 |
| 65 or over | $30,750 |
TXLNX 9-25-2025
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