Ch. 1

1992 LAWS OF MARYLAND

(3) (I) THE STANDARD DEDUCTION UNDER § 10-217 OF THIS
SUBTITLE; OR

(II) ITEMIZED DEDUCTIONS UNDER § 10-218 OF THIS
SUBTITLE.

(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.

[10-220.

An individual who was a resident of the State for a part of the taxable year may
claim only the part of the itemized deductions, as reduced under § 10-218 of this subtitle,
that are attributable to the period that the individual resides in the State.]

10-220.

(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.

(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

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