Maryland Statutes
Title 10 - Income Tax
Subtitle 2 - Maryland Taxable Income Calculations for Individual

Part I - Maryland Taxable Income for Individual

Section 10-201 - In General - An individual shall calculate Maryland taxable income by subtracting from...

Part II - Maryland Adjusted Gross Income

Section 10-203 - In General - Except as provided in Subtitle 4 of this title, the...

Section 10-204 - Additions to Federal Adjusted Gross Income -- Addbacks of Federal Adjustments - (a) To the extent excluded from federal adjusted gross income,...

Section 10-205 - Additions to Federal Adjusted Gross Income -- State Adjustments - (a) In addition to the modification under § 10–204 of...

Section 10-206 - Additions to Federal Adjusted Gross Income -- Nonresidents - (a) The amounts under this section are added to the...

Section 10-207 - Subtractions From Federal Adjusted Gross Income -- in General - (a) To the extent included in federal adjusted gross income,...

Section 10-208 - Subtractions From Federal Adjusted Gross Income -- State Adjustments - (a) In addition to the modification under § 10–207 of...

Section 10-209 - Subtractions From Federal Adjusted Gross Income -- Elderly or Disabled Individuals; Law Enforcement Officers or Fire, Rescue, or Emergency Services Personnel - (a) (1) In this section the following words have the...

Section 10-210 - Subtractions From Federal Adjusted Gross Income -- Nonresidents - (a) The amounts under this section are subtracted from the...

Section 10-210.1 - Further Modifications -- Depreciation Deduction; Net Operating Loss Deduction - (a) (1) In this section the following words have the...

Part III - Exemptions

Section 10-211 - Individuals Other Than Fiduciaries - (a) Subject to the provisions of this section, an individual...

Section 10-212 - Fiduciaries - (a) To determine Maryland taxable income, a fiduciary other than...

Section 10-213 - Honorable Louis L. Goldstein Volunteer Police, Fire, Rescue, and Emergency Medical Services Personnel Subtraction Modification Program - The subtraction modifications for volunteer police, fire, rescue, and emergency...

Part IV - Deductions and Tax Preference Items

Section 10-217 - Standard Deduction - (a) (1) (i) Except as otherwise provided in this subsection,...

Section 10-218 - Itemized Deductions -- in General - (a) Only an individual who itemizes deductions on the individual’s...

Section 10-219 - Itemized Deductions -- Limitation for Nonresident - (a) A nonresident may claim and shall include only the...

Section 10-220 - Itemized Deductions -- Limitation for Part-Year Resident - (a) An individual who is a resident of the State...

Section 10-222 - Tax Preference Items - (a) In this section, “tax preference items” mean the items...

Section 10-223 - Collection and Compilation of Data Regarding Elements of Tax and Impact - (a) Beginning with individual tax returns for the 1986 tax...