Section 10-219 - Itemized deductions - Limitation for nonresident. - Maryland Statutes

§ 10-219. Itemized deductions - Limitation for nonresident.
 

(a)  In general.- 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. 

(b)  Prorating of items.- 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. 
 

[1992, 1st Sp. Sess., ch. 1, § 6.]