Am I required to pay taxes/file a tax return in Maryland if my Maryland income tax is below the federal standard deduction, but my total income tax for the year is above that level? For example, let's say I've made a total of $20,000 in 2022 and $10,000 was while I was a resident of another state and $10,000 was while I was a Maryland resident. The relevant guidance seems to be here, which reads:
Generally, you are required to file a Maryland income tax return if:
- You are or were a Maryland resident;
- You are required to file a federal income tax return; and
- Your Maryland gross income equals or exceeds the level listed below for your filing status. The filing levels also apply to nonresident taxpayers who are required to file a Maryland return.
The "level listed below" is the federal standard deduction. Therefore, if I've made only $10,000 in Maryland gross income, I have not met the third bullet point and do not have to pay Maryland income tax it seems to me. Or am I reading this incorrectly?