Whether you’re a Maryland resident or nonresident, find out if you have to file a MD tax return
State taxes are one of the most complicated elements of tax. Sometimes just figuring out whether you have to file at all can be the hardest part.
If you live or work in Maryland you likely have to file a MD tax return. The first step is figuring out whether you are a resident or not. Then, refer to the filing requirements below to see if you have to file a return.
Residents
Most residents – generally those who live in Maryland – have to file a tax return. As residents, the state of Maryland has the right to tax all of your income, no matter where it was earned.
The only exception is those whose income falls below the filing threshold. For example, a single person under the age of 65 who makes less than $9,750 doesn’t have to file a return.
Refer to the chart at the bottom of the article to see the filing threshhold for your age and filing status.
Nonresidents
Nonresidents are generally those who live in a state other than Maryland. Nonresidents have to file a tax return if they received income from Maryland sources. In this case, however, you only have to pay tax on the income you earned in Maryland, not your total income.
As is the case with residents, nonresidents do not have to file a return if their income is below the filing thresholds at the bottom of this article. However, the filing thresholds apply to your overall income, not just your Maryland-source income. So if your overall income is above the threshold but your Maryland-source income is below it, you still have to file.
Special cases for nonresidents
Maryland has reciprocal agreements with the District of Columbia, Pennsylvania, Virginia, and West Virginia. If you live in one of those states but work in Maryland, you may not need to file a Maryland return. For more information, refer to section 11 of the Nonresident Tax Forms & Instructions.
The other special case in which you have to file a Maryland return even if you don’t meet the normal requirements: if Maryland taxes were wrongly withheld from your wages. In this case, even though you don’t actually owe any taxes to Maryland, you still have to file in order to get that money refunded back to you. This is one of the reasons it’s so important to get your withholding right at the beginning of the tax year.
Tax Year 2012 Filing Thresholds
The following are the income thresholds below which you do not need to file a return. They are the same for Maryland taxes as they are for federal taxes, so if you make less than these income limits you don’t have to file a state or federal return.
Note that these income thresholds apply to both Maryland residents and nonresidents.
Single
| Under 65 | $9,750 |
| 65 or older | $11,200 |
Head of Household
| Under 65 | $12,500 |
| 65 or older | $13,950 |
Married Filing Jointly
| Both under 65 | $19,500 |
| One spouse 65 or older | $20,650 |
| Both 65 or older | $21,800 |
Married Filing Separately
| All ages | $3,800 |
Qualifying Widow(er)
| Under 65 | $15,700 |
| 65 or older | $16,850 |
Still haven’t filed your Maryland tax return? No problem. You can take care of it online through RapidTax.
Photo via Mark Peters on Flickr.
I worked in Maryland for half the year and worked in New Jersey for the other half. I earned less than $3,000 during the time I was in Maryland. Since my federal income is above the threshold, I have to file a Maryland tax return. Why do I owe money to Maryland off of money I earned in New Jersey?
I am a college student in NYC and I worked in NYC during the summer (I live in Maryland about 50 days last year), but I have a permanent address only in Maryland where my parents live. Do I have to pay Maryland state taxes if none of my income was earned there?
Hi. I am a spouse of a military service member. We have a daughter she is 20 years old and currently working full time here onbase in Yokosuka, Japan. She has a student license from MD since we petitioned her from the Philippines that is the first state where she stayed. My husband’s home of record is CA. My question is, does she have to file state taxes for MD. We’ve been overseas since 2015. Thank you.