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2018 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

Universal Citation: MD Tax-Gen Code § 10-206 (2018)

  • (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.

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