You are correct the minimum filing level for single filers, age 65+ is $15,700 from MD Form 502, Table 2. However, it is not line 16, MD Adjusted Gross Income (AGI), on your MD form 502 that is use determine your filing requirement. It is line 7, Federal AGI plus MD additions, minus any taxable social security that was included in your Federal AGI. This number is your MD Gross Income. Below is an extract from the MD Form 502 Instructions.
Additionally, it is line 20, Taxable Net Income, that is used to figure your MD state and local taxes.
" TO DETERMINE IF YOU ARE REQUIRED TO FILE A MARYLAND RETURN
a. Add up all of your federal gross income to determine your total federal income. Gross income is defined in the Internal Revenue Code and, in general, consists of all income regardless of source. It includes wages and other compensation for services, gross income derived from business, gains (not losses) derived from dealings in property, interest, rents, royalties, dividends, alimony, annuities, pensions, income from partnerships or fiduciaries, etc. If modifications or deductions reduce your gross income below the minimum filing level, you are still required to file.
b. Do not include Social Security or railroad retirement benefits in your total federal income.
c. Add to your total federal income any Maryland additions to income. Do not include any additions related to periods of non-residence. This is your Maryland gross income.
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e. You must file a Maryland return if your Maryland gross income equals or exceeds the income levels in the MINIMUM FILING LEVEL TABLE..."
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