Maryland Tax - General 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 § 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.