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§ 10-206. Nonresident additions to federal income

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 10. Income Tax (Refs & Annos)
Subtitle 2. Maryland Taxable Income Calculations for Individual (Refs & Annos)
Part II. Maryland Adjusted Gross Income (Refs & Annos)
MD Code, Tax - General, § 10-206
§ 10-206. Nonresident additions to federal income
Currentness
In general
(a) The amounts under this section are added to the federal adjusted gross income of a nonresident to determine Maryland adjusted gross income.
Construction with § 10-204
(b) To the extent attributable to Maryland sources the addition under subsection (a) of this section includes the additions required for a resident under § 10-204 of this subtitle.
State adjustments
(c) The addition under subsection (a) of this section includes the additions required for a resident under § 10-205 of this subtitle.
Loss or adjustment not attributable to Maryland sources
(d) The addition under subsection (a) of this section includes the amount of any loss or adjustment to income that:
(1) is included in computing federal adjusted gross income; and
(2) is not attributable to Maryland sources.

Credits

Added by Acts 1989, c. 178, § 2, eff. July 1, 1989. Amended by Acts 1992, 1st Sp. Sess., c. 1, § 6.
MD Code, Tax - General, § 10-206, MD TAX GENERAL § 10-206
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document