§ 10–220
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 10-220 (2026)
Title 10. Income Tax
Subtitle 2. Maryland Taxable Income Calculations for Individual
§ 10–220LinkCopy Citation
(a)
An individual who is a resident of the State for only a part of the taxable year may claim and shall include only the part attributable to Maryland, as determined under this section, of:
(1)
the additions to federal adjusted gross income under § 10-204 of this subtitle;
(2)
the subtractions from federal adjusted gross income under §§ 10-207 through 10-209 of this subtitle;
(3)
the deduction for exemptions under § 10-211 or § 10-212 of this subtitle; and
(4)
(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, an individual who is a resident for only a part of the taxable year shall prorate the items using a fraction:
(1)
the numerator of which is the number of months in which the individual was a resident; and
(2)
the denominator of which is 12.
(c)
An individual who is a resident for a period of more than 15 days in a month is deemed to be a resident for the full month.