{"data":{"id":"us-md/md.-code-tax-general-10-219","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–219","heading":"","body":"(a) A nonresident may claim and shall include only the part attributable to Maryland, as determined under this section, of:\n(1) the subtractions from federal adjusted gross income under § 10-208 of this subtitle;\n(2) the deduction for exemptions under § 10-211 or § 10-212 of this subtitle; and\n(3) (i) the standard deduction under § 10-217 of this subtitle; or\n(ii) itemized deductions under § 10-218 of this subtitle.\n(b) 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:\n(1) the numerator of which is the Maryland adjusted gross income of the nonresident; and\n(2) the denominator of which is the federal adjusted gross income of the nonresident.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-219","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"a1d08e825fe7b79cfa423cae393ef5c9a755316bc3f3edb97d01a5bfbb6cb338","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-218","next":"us-md/md.-code-tax-general-10-220"},"notice":"GroundRules: Original legal text. Not legal advice."}