§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

        (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.