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. These requirements apply to both resident and nonresident taxpayers. 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
2009 Tax Year
Filing Status Gross Income
Single, 65 or older $10,750
Joint return,
one spouse 65 or older
$19,800
Joint return,
both spouses 65 or older
$20,900
Married filing separately,
regardless of age
$3,650
Head of household, 65 or older $13,400
Qualifying widow(er), 65 or older $16,150