Please help in understanding MD instruction

[KoalaBear1]

On 2023 MD State forms & instruction, on page 8, it says the below.
"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.  IRS Publication 525 provides additional information on taxable and nontaxable income."

Question 1) When MD says "gross income", do they mean federal AGI which is on line 11 of IRS form 1040-SR?  This goes on line 1 of MD form 502 as "Adjusted gross income from your federal return".

However, MD instruction says, "If modifications or deductions reduce your gross income below the minimum filing level, you are required to file".   Federal AGI includes capital loss/gain on line 7 of IRS form 1040-SR, and does not include standard/itemized deductions on line 12.  

Question 2) Let's say you took capital loss of $1,000 which reduced your federal AGI by $1000.  To determine if you need to file MD tax, do you need to add $1,000 back to federal AGI to check you don't exceed MD minimum filing level?

Your help in understanding MD instructions will be much appreciated.  Thank you.

[CatinaT1]

Your gross income is on line 9 of 1040-SR. This is all your taxable income before any adjustments. This is the number your filing requirement is based off of for MD.

Their instructions mentioning modifications and deductions are referring to any adjustments shows on line 10.

Question 1) When MD says gross income it refers to line 11. What goes on line 1 of MD Form 502 is your Adjusted Gross Income from line 11.

Question 2) No. To determine if you need to file, look at the number on line 9.