IRS Form 1040-SR line 11 --> federal adjusted gross income
MD Form 502 line 1 --> put federal adjusted gross income from IRS Form 1040-SR line 11
MD Form 502 line 2 to 6 --> Enter all MD income additions, and put total additions on line 6
MD Form 502 line 7 --> Total federal adjusted gross income and Maryland additions. This according to MD State Tax Forms and Instructions should be your Maryland gross income (Instruction 1. WHO MUST FILE --> TO DETERMINE IF YOU ARE REQUIRED TO FILE A MARYLAND RETURN --> section C)
If your Maryland gross income on line 7 of MD Form 502 is less than the min filing level, is that what determines that you are not required to file Maryland return?
