As a resident of Maryland, you are required to file a Maryland income tax return if your gross income exceeds the requirement for your filing status or, if you are required to file a Federal income tax return. Even if you are not required to file a Federal return, you may be required to file a Maryland return if your Maryland addition modifications added to your gross income exceed the filing requirement for your filing status.

Filing Requirements for 2009 Tax Year
Filing Status	Gross Income
Single
Under 65	$ 9,350
65 or older	$ 10,750
Head of Household
Under 65	$ 12,000
65 or older	$13,400
Married Filing Jointly
Both under 65	$ 18,700
One spouse 65 or older	$ 19,800
Both 65 or older	$ 20,900
Married Filing Separately
All (regardless of age)	$ 3,650
Qualifying Widow(er)
Under 65	$ 15,050
65 or older	$ 16,150
Dependent Taxpayer
A single person who can be claimed as a dependent on the federal return of parent or other person	$ 9,350