1. (a) A nonresident may claim and shall include only the part attributable to Maryland, as determined under this section, of:

   1. (1) the subtractions from federal adjusted gross income under § 10-208 of this subtitle;
   2. (2) the deduction for exemptions under § 10-211 or § 10-212 of this subtitle; and

   3. (3)

      1. (i) the standard deduction under § 10-217 of this subtitle; or
      2. (ii) itemized deductions under § 10-218 of this subtitle.

2. (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. (1) the numerator of which is the Maryland adjusted gross income of the nonresident; and
   2. (2) the denominator of which is the federal adjusted gross income of the nonresident.

Added by Acts 1992, 1st Sp. Sess., c. 1, § 6. Amended by Acts 2025, c. 604, § 3, eff. July 1, 2025.