Will you even earn enough to owe any tax? You would probably want to file to get a refund of anything withheld from your pay. I would go to the MD tax site and look at what they tax as income. In our case in other states, nothing else we had was taxed by the other state like pensions, social security, bank interest, interest on retirement accounts etc. so the earning from in that state were not high enough to create a tax liability.