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§ 10-219. Nonresident prorating items

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 IV. Deductions and Tax Preference Items (Refs & Annos)
MD Code, Tax - General, § 10-219
§ 10-219. Nonresident prorating items
Currentness
In general
(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.
Fraction used to compute items
(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.

Credits

Added by Acts 1992, 1st Sp. Sess., c. 1, § 6.
MD Code, Tax - General, § 10-219, MD TAX GENERAL § 10-219
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.
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