Here are the requirements for filing in Maryland: https://taxes.marylandtaxes.gov/Individual_Taxes/Individual_Tax_Types/Income_Tax/Filing_Information/...
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.