Md. Code, Tax - General § 10-220
This is the official text of Md. Code, Tax - General § 10-220, part of Maryland’s Code, Tax - General — governs state taxation.
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§10–220.
Official statutory text
(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.
(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.
Status: in_force · Read it on the official government site
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