Maryland Statutes
Part IV - Deductions and Tax Preference Items
Section 10-219 - Itemized Deductions -- Limitation for Nonresident

(a)    A nonresident may claim and shall include only the part attributable to Maryland, as determined under this section, of:
        (1)    the subtractions from federal adjusted gross income under § 10-208 of this subtitle;
        (2)    the deduction for exemptions under § 10-211 or § 10-212 of this subtitle; and
        (3)    (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, a nonresident shall prorate the items using a fraction:
        (1)    the numerator of which is the Maryland adjusted gross income of the nonresident; and
        (2)    the denominator of which is the federal adjusted gross income of the nonresident.

Structure Maryland Statutes