Section 10-220 - Itemized deductions - Limitation for part-year resident. - Maryland Statutes

§ 10-220. Itemized deductions - Limitation for part-year resident.
 

(a)  In general.- 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. 

(b)  Prorating items.- 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. 

(c)  Partial month's residency.- 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. 
 

[1992, 1st Sp. Sess., ch. 1, § 6.]