(a) (1) (i) Except as otherwise provided in this subsection, an individual may elect to use the standard deduction to compute Maryland taxable income whether or not the individual itemizes deductions on the individual’s federal income tax return in determining federal taxable income. (ii) If an individual elects to use the standard deduction on the federal income tax return, […]
(a) Only an individual who itemizes deductions on the individual’s federal income tax return may elect to itemize deductions on the individual’s income tax return. (b) An individual who elects to itemize deductions is allowed as a deduction the sum of the individual’s federal itemized deductions: (1) limited and reduced as required under the Internal Revenue Code; (2) further […]
(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 (3) (i) the standard deduction under § 10-217 of this subtitle; […]
(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 […]
(a) In this section, “tax preference items” mean the items that: (1) total more than $10,000 for an individual return or $20,000 for a joint return; (2) are defined under § 57 of the Internal Revenue Code; (3) are modified and apportioned under § 59 of the Internal Revenue Code; and (4) are further modified by excluding: (i) the oil percentage […]
(a) Beginning with individual tax returns for the 1986 tax year, and for all subsequent tax years, the Comptroller shall collect and compile information from income tax returns regarding the various elements of the State income tax and, for the State and for each county and the City of Baltimore, the impact of those various elements […]
