2017 Maryland Code
Tax - General
Title 10 - Income Tax
Subtitle 2 - Maryland Taxable Income Calculations for Individual
Part IV - Deductions and Tax Preference Items
§ 10-219. Itemized deductions -- Limitation for nonresident

  • (a) In general. -- 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) Prorating of items. -- 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.
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