Maryland Tax - General 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 § 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.