Maryland Tax Information for Seniors - 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
2007 Tax Year
These requirements apply to both resident and nonresident taxpayers

Filing Status	Gross Income
Single, 65 or older	$10,050
Joint return, one spouse 65 or older	$18,550
Joint return, both spouses 65 or older	$19,600
Married filing separately, regardless of age	$3,400
Head of household, 65 or older	$12,550
Qualifying widow(er), 65 or older	$15,150