# Tax - General (GTG)

## Title 10. Income Tax

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

#### Section 10-220

(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 Sec. 10-204 of this subtitle;

  (2) the subtractions from federal adjusted gross income under Sec.Sec. 10-207 through 10-209 of this subtitle;

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

  (4)

    (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, 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.

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