§ 10-220
196 words·~1 min read·
/md/tax-general/10-220A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§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
(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.