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§ 10-220. Part year residents

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, § 10-220
§ 10-220. Part year residents
Currentness
In general
(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.
Calculation of income
(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.
Month determination
(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.

Credits

Added by Acts 1992, 1st Sp. Sess., c. 1, § 6.
MD Code, Tax - General, § 10-220, MD TAX GENERAL § 10-220
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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