Maryland State Income Tax question?

Hi. I reside in VA and in summer of 2008 I worked in Maryland for a week(with intentions that I will move If i liked the job, but didn't like it), and came back to VA and continued working with my previous employer. For a week of working in MD I got check of $400. Should I file MD state tax income for only $400? Cuz I heard income should be over $600 to be taxed. please help me out here... Thanks

Public Comments

1. MD doesn't tax wages earned in MD by VA residents so you aren't required to file a MD return. But if you had MD tax withheld, you should file MD Form 505 to get a refund of the withheld tax. FYI - unless the law provides otherwise, income is taxable regardless of the amount. Some people confuse taxability with the requirement of the payor to issue a Form 1099. For example, non-employee compensation is taxable regardless of the amount received, but the payor isn't required to issue a 1099 if the income is less than $600.