2017 Maryland Code
Tax - General
Title 10 - Income Tax
Subtitle 2 - Maryland Taxable Income Calculations for Individual
Part II - Maryland Adjusted Gross Income
§ 10-206. Additions to federal adjusted gross income -- Nonresidents

  • (a) In general. -- The amounts under this section are added to the federal adjusted gross income of a nonresident to determine Maryland adjusted gross income.
  • (b) Federal adjustments. -- To the extent attributable to Maryland sources the addition under subsection (a) of this section includes the additions required for a resident under § 10-204 of this subtitle.
  • (c) State adjustments. -- The addition under subsection (a) of this section includes the additions required for a resident under § 10-205 of this subtitle.
  • (d) Additional adjustments. -- The addition under subsection (a) of this section includes the amount of any loss or adjustment to income that:
    • (1) is included in computing federal adjusted gross income; and
    • (2) is not attributable to Maryland sources.
Disclaimer: These codes may not be the most recent version. Maryland may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.