Maryland Tax - General Section 10-805

      (a)      Except as provided in subsection (b) of this section and except for a fiduciary, each resident shall file an income tax return if, after exclusion of Social Security and railroad retirement benefits that are included in federal gross income, the resident:

            (1)      would be required to file a federal income tax return under § 6012(a) of the Internal Revenue Code; or

            (2)      would have federal gross income that exceeds the amount specified in § 6012(a) of the Internal Revenue Code after the federal gross income is increased by the modifications in §§ 10-204 and 10-205 of this title.

      (b)      A resident dependent shall file an income tax return if the dependent:

            (1)      would have federal gross income that exceeds the amount specified in § 6012(a)(1)(A)(i) of the Internal Revenue Code after the federal gross income is modified under Subtitle 2, Part II of this title; and

            (2)      otherwise would be described in § 6012(a)(1)(A)(i) of the Internal Revenue Code.

      (c)      If an individual whose status changes, during a taxable year, from resident to nonresident or nonresident to resident is required to file an income tax return under subsection (a) or subsection (b) of this section or § 10-806 of this subtitle, the individual shall report on the return the Maryland taxable income:

            (1)      received during the part of the taxable year that the individual was a resident; and

            (2)      derived as a nonresident.