Code of Maryland Regulations
Title 03 - COMPTROLLER OF THE TREASURY
Subtitle 04 - INCOME TAX
Chapter 03.04.02 - Individual
Section 03.04.02.12 - Limitation for Part-Year Resident
Universal Citation: MD Code Reg 03.04.02.12
Current through Register Vol. 52, No. 6, March 21, 2025
Unless the Comptroller requires or allows another method, for taxable years beginning after December 31, 1992, an individual who is a resident for only part of the taxable year shall prorate the deduction for exemptions under Tax-General Article, §10-211 or 10-212, Annotated Code of Maryland, and the standard deduction under Tax-General Article, §10-217, or itemized deductions under Tax-General Article, §10-218, by using a fraction, the:
A. Numerator of which is the individual's Maryland adjusted gross income; and
B. Denominator of which is the individual's federal adjusted gross income.
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