# Tax - General (GTG)

## Title 10. Income Tax

### Subtitle 2. Maryland Taxable Income Calculations for Individual

#### Section 10-219

(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 Sec. 10-208 of this subtitle;

  (2) the deduction for exemptions under Sec. 10-211 or Sec. 10-212 of this subtitle; and

  (3)

    (i) the standard deduction under Sec. 10-217 of this subtitle; or

    (ii) itemized deductions under Sec. 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.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)