Maryland Code, Tax-General § 10-809.1

(1) is at least 65 years old as of December 31 of the taxable year for which the return is being filed;

(2) is single or a dependent taxpayer and the individual's Maryland adjusted gross income is less than $200,000;

(3) is married filing separately, a head of household, or a qualifying widow or widower with a dependent child and the Maryland adjusted gross income of the individual is less than $400,000; or

(4) is married filing jointly and the Maryland adjusted gross income of the individual and the individual's spouse is less than $400,000.