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Filing Information Tax Information Refunds and Payments Taxpayer Assistance Individual Online Services |
Income Tax Filing RequirementsGenerally, you are required to file a Maryland income tax return if:
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. Dependent taxpayers must take into account both their additions to and subtractions from income to determine their gross income. For more information, see the instructions in the Maryland resident tax booklet and nonresident tax booklet. Filing Requirements for 2009 Tax Year
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