Maryland Statutes
Part IV - Deductions and Tax Preference Items
Section 10-220 - Itemized Deductions -- Limitation for Part-Year Resident

(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.

Structure Maryland Statutes