• The income level at which Maryland residents are required to file income taxes varies.Maryland State Flag image by dwight9592 from Fotolia.com
  
  The state of Maryland has various designations for taxpaying parties that dictates the income bracket in which they must file state income taxes. You must file for state income taxes if you are a resident of Maryland who is already required to file a federal income tax return.
  
  

Single

• According to the comptroller of Maryland's office, a single person must file income taxes if his gross income was $9,350 or more in the 2009 tax year unless he is 65 years of age or older, in which case his gross income must have been $10,750. The filing bracket for a dependent person is the same as a single person as of the 2009 tax year.
  
  

Head of Household

• A person filing as the head of a household must file income taxes if her gross income was $12,000 or more in the 2009 tax year; the exception is if the filer is 65 years of age or older, in which case her gross income must have been $13,400.
  
  

Married Filing Jointly

• A married couple filing jointly must file income taxes if the their combined gross income was $18,700 or more in the 2009 tax year unless both filers are 65 years of age or older, in which case their gross income must have been at least $20,900. If only one spouse is over the age of 65, they must file at $19,800.
  
  

Married Filing Separately

• If a married couple pair decides to file income taxes separately, they must each file at $3,650 or more in the 2009 tax year regardless of age.
  
  

Qualifying Widow(er)

• A qualifying widow (or widower) must file income taxes if her gross income was $15,050 or more in the 2009 tax year; this is true unless she is 65 years of age or older, in which case her gross income must have been at least $16,150.