Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Spotlight on Maryland

Filing Requirements for Seniors

As a senior citizen, one of the tax benefits you enjoy is a higher income allowance before you are required to file a Maryland income tax return. You are required to file a return if your gross income exceeds the amount listed below for your filing status. Do not include income from Social Security or Railroad Retirement benefits when determining your gross income.

Minimum Filing Levels for Taxpayers Age 65 or Older
2008 Tax Year

These requirements apply to both resident and nonresident taxpayers


Filing Status Gross Income
Single, 65 or older $10,300
Joint return,
one spouse 65 or older
$18,950
Joint return,
both spouses 65 or older
$20,000
Married filing separately,
regardless of age
$3,500
Head of household, 65 or older $12,850
Qualifying widow(er), 65 or older $15,450
Tax Amnesty BillPay for Individual Taxpayers