§ 10–219
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 10-219 (2026)
Title 10. Income Tax
Subtitle 2. Maryland Taxable Income Calculations for Individual
§ 10–219LinkCopy Citation
(a)
A nonresident may claim and shall include only the part attributable to Maryland, as determined under this section, of:
(1)
the subtractions from federal adjusted gross income under § 10-208 of this subtitle;
(2)
the deduction for exemptions under § 10-211 or § 10-212 of this subtitle; and
(3)
(i)
the standard deduction under § 10-217 of this subtitle; or
(ii)
itemized deductions under § 10-218 of this subtitle.
(b)
Unless the Comptroller requires or allows another method to compute the items listed in subsection (a) of this section, a nonresident shall prorate the items using a fraction:
(1)
the numerator of which is the Maryland adjusted gross income of the nonresident; and
(2)
the denominator of which is the federal adjusted gross income of the nonresident.