Am I required to file a Maryland return?

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.

b. Do not include Social Security or railroad retirement benefits in your total federal income.

c. Add to your total federal income any Maryland additions to income. Do not include any additions related to periods of nonresidence. See Instruction 12. This is your Maryland gross income.

d. If you are a dependent taxpayer, add to your total federal income any Maryland additions and subtract any Maryland subtractions. See Instructions 12 and 13. This is your Maryland gross income.

e. You must file a Maryland return if your Maryland gross income equals or exceeds the income levels in the MINIMUM FILING LEVEL TABLE 1.

f. If you or your spouse is 65 or over, use the MINIMUM FILING LEVEL TABLE 2.

TABLE 1

MINIMUM FILING LEVELS FOR TAXPAYERS UNDER 65

Single person (including dependent taxpayers). . . . . .$ 12,550

Joint Return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 25,100

Married persons filing separately. . . . . . . . . . . . . . . .$ 12,550

Head of Household. . . . . . . . . . . . . . . . . . . . . . . . . $ 18,800

Qualifying widow(er). . . . . . . . . . . . . . . . . . . . . . . . $ 25,100

TABLE 2

MINIMUM FILING LEVELS FOR TAXPAYERS 65 OR OVER

Single, age 65 or over. . . . . . . . . . . . . . . . . . . . . . . $ 14,250

Joint Return, one spouse, age 65 or over. . . . . . . . . .$ 26,450

Joint Return, both spouses, age 65 or over. . . . . . . . $ 27,800

Married filing separately, age 65 or over. . . . . . . . . . $ 12,550

Head of Household, age 65 or over. . . . . . . . . . . . . .$ 20,500

Qualifying widow(er), age 65 or over. . . . . . . . . . . . .$ 26,450