Maryland residents and nonresidents who work in the state or earn income through rental properties located within Maryland may have to file state tax returns if their incomes exceed the Comptroller of Maryland's filing thresholds. The Comptroller of Maryland can file wage liens against taxpayers who were required to file returns but failed to file or owe additional state taxes.
Mandatory Filing Rules for Taxpayers under Age 65
Maryland residents must file state tax returns if their annually adjusted gross incomes exceed the state's tax tables. For the 2010 tax year, single taxpayers and dependents that earn income but can be claimed as a dependent on another taxpayer's returns must file their taxes if they are under 65 years old and have incomes of $9,350 or more. Taxpayers under age 65 who file jointly must file if their adjusted incomes equal or exceed $18,700. Taxpayers who are married but file separately must each file a state tax return if their individual income is $3,650 or more. Head of household taxpayers must file their returns if they have adjusted gross incomes of $12,050 or more. Finally, qualifying widowers and widows must file 2010 returns if their adjusted gross income is $15,050 or more.
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Mandatory Filing Rules for Taxpayers Age 65 and Older
Senior citizens age 65 or older who are single must file their tax returns if their adjusted gross income is $10,750 or more. Joint taxpayers who are both age 65 or older must file their returns if their combined incomes are at least $20,900. When one taxpayer is 65 or older and the other is younger than 65 years old, they must file if their incomes exceed $19,800, and they file their taxes jointly. For married taxpayers who file individual returns, the income threshold is $3,650 for each spouse. Head of household filers must file if their adjusted gross income is $13,450 or more. Qualifying widowers and widows must file if they can report at least $16,150.
Under Maryland law, residents who are not required to file their Maryland tax returns must file a return to receive refunds for overpaid taxes during the year or for tax credits.
Extensions of Time
Maryland residents may request an extension of time to file their state tax returns. Taxpayers who do not owe state taxes and receive extensions from the IRS automatically qualify for a six-month extension to file their Maryland tax returns. Taxpayers who owe state taxes must complete the Maryland Form 502E to request a six-month extension and pay their tax liabilities with the request. According to Maryland law, the Comptroller can collect taxes for three years from when the extension expired.
- Comptroller of Maryland: Spotlight on Maryland Taxes: iFile for Personal Income Tax Returns
- Comptroller of Maryland: Spotlight on Maryland Taxes: Request an Extension of Time to File
- Maryland Code: Section 13-1101: Time for Assessment of Financial Institution Franchise or Income Tax
- Comptroller of Maryland: Spotlight on Maryland Taxes: Free Income Tax Preparation