In general, you must file [a nonresident tax] return if:
• You are a nonresident of Maryland,
• AND, you are required to file a federal return based upon
the income levels in Table 1 or 2,
• AND, you received income from sources within Maryland.
If your federal gross income is more than the federal minimum filing requirement for your filing status,
you are required to file a Maryland return, even if the
income attributable to Maryland is less than the federal filing
requirement.
MINIMUM FILING LEVEL TABLES
TABLE 1
Single person (including dependent taxpayers). . 12,000
Joint Return. . . . . . . . . . . . . . . . . . . . . . . . . . . 24,000
Married persons filing separately. . . . . . . . . . . . . . . . 5
Head of Household. . . . . . . . . . . . . . . . . . . . . . 18,000
Qualifying widow(er). . . . . . . . . . . . . . . . . . . . . 24,000
TABLE 2
MINIMUM FILING LEVELS FOR TAXPAYERS 65 OR OVER
Single, age 65 or over. . . . . . . . . . . . . . . . . . . . 13,600
Joint Return, one spouse, age 65 or over. . . . . . . 25,300
Joint Return, both spouses, age 65 or over. . . . . 26,600
Married persons filing separately, age 65 or over. . . . . 5
Head of Household, age 65 or over. . . . . . . . . . . 19,600
Qualifying widow(er), age 65 or over. . . . . . . . . . 25,300
TO DETERMINE IF YOU ARE REQUIRED TO FILE A
MARYLAND RETURN
a. Add up all of your federal gross income to determine
your total income. Gross income is defined in the Internal
Revenue Code and, in general, consists of all income from
any 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 any modification or
deduction reduces your gross income below the minimum
filing level, you are still required to file. IRS Publication 525
provides additional information on taxable and nontaxable
income.
For more information: https://forms.marylandtaxes.gov/current_forms/Nonresident_booklet.pdf
