WILLIAM DONALD SCHAEFER, Governor                            Ch. 1

[10-213.

(a) If an individual files an income tax return for a period that is less than 1 year,
the individual may deduct from the exemptions allowable under § 10-211 or § 10-212 of
this subtitle only a fraction:

(1)     the numerator of which is the number of full months in the period for
which the return is filed; and

(2)     the denominator of which is 12.

(b) A return that covers a period of more than 15 clays in a month is deemed to be
for the full month.]

[10-214.

If a nonresident claims a credit for tax on income paid to another state under §
10-703 of this title, the nonresident may deduct from the exemptions allowable under §
10-211 or § 10-212 of this subtitle only 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.]

[10-219.

A nonresident may claim itemized deductions under § 10-218 of this subtitle in the
amount computed by:

(1)     multiplying federal itemized deductions, as reduced under § 10-218 of
this subtitle, by a fraction:

(i) the numerator of which is Maryland adjusted gross income; and

(ii) the denominator of which is federal adjusted gross income; or

(2)     using another method that the Comptroller requires to compute the
deductions paid from Maryland adjusted gross income.]

10-219.

(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

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