{"data":{"id":"us-md/md.-code-tax-general-10-220","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–220","heading":"","body":"(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:\n(1) the additions to federal adjusted gross income under § 10-204 of this subtitle;\n(2) the subtractions from federal adjusted gross income under §§ 10-207 through 10-209 of this subtitle;\n(3) the deduction for exemptions under § 10-211 or § 10-212 of this subtitle; and\n(4) (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, an individual who is a resident for only a part of the taxable year shall prorate the items using a fraction:\n(1) the numerator of which is the number of months in which the individual was a resident; and\n(2) the denominator of which is 12.\n(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.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-220","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"e8401602800efee46515bead61c15ec160998214ea41d613d92c229435cb8f43","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-219","next":"us-md/md.-code-tax-general-10-222"},"notice":"GroundRules: Original legal text. Not legal advice."}