Yes, please see below (she does NOT have to file).
In general,
you must file a Maryland return if you are or were a resident
of Maryland AND you are required to file a federal return.
Information in this section will allow you to determine if you
must file a return and pay taxes as a resident of Maryland. If
you are not a resident but had Maryland tax withheld or had
income from sources in Maryland, you must use Form 505 or
515, Nonresident Tax return.
MINIMUM FILING LEVELS FOR TAXPAYERS UNDER 65
Single person (including dependent taxpayers). . . . . . . 10,400
Joint Return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20,800
Married persons filing separately. . . . . . . . . . . . . . . . . . 4,050
Head of Household. . . . . . . . . . . . . . . . . . . . . . . . . . 13,400
Qualifying widow(er). . . . . . . . . . . . . . . . . . . . . . . . . 16,750
IF YOU ARE NOT REQUIRED TO FILE A MARYLAND
RETURN BUT HAD MARYLAND TAXES WITHHELD
To get a refund of Maryland income taxes withheld, you must file
a Maryland return.
Taxpayers who are filing for refund only should complete all of
the information at the top of Form 502 and the following lines:
1-16
22*, 29*
35-44
46, 48
*Enter a zero unless you claim an earned income credit on your
federal return.
Sign the form and attach withholding statements (all W-2 and
1099 forms) showing Maryland and local tax withheld equal to
the withholding you are claiming. Your form is then complete.
For more information (Pages 1 - 2): http://forms.marylandtaxes.gov/current_forms/resident_booklet.pdf
