I became a California resident in 2015. My last check from Maryland was paid in early 2016. The W-2 amount is less than $500, do I need to file Maryland state return?

[DS30 · Accepted solution]

No, you do not have a MD filing requirement because your MD income is below the filing threshold for that state.

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 (see screenshot)

However, you may want to file a MD nonresident state income tax return to get a refund of any MD state withholdings.

[dfcmichael]

Thanks DeeS. Though my Maryland source income is less than $500, my gross income is more than $4050. Is the filling requirement level set for Maryland taxable amount or total gross income?

[DS30]

The amount given would be for the MD source income (not total gross income).