Form 505 (for a non-resident) works with the federal AGI (line 3), then subtracts non-Maryland income (line 6b). Thus, line 8 (MD adjusted gross income) should be only the Maryland state income (i.e., 12 days a year your spouse works in Maryland).
Do the numbers on these lines seem right to you?
Note that while nonresidents do not pay a local tax rate (i.e. to the county of residence), they do pay additional tax to the state (see line 17 on form 505NR Nonresident Income Tax Calculation):
Generally, nonresidents do not have a local tax rate; however, an additional state tax is withheld using the lowest local tax rate of .0225.
Page 2 of "MARYLAND WITHHOLDING TAX FACTS"
Are the numbers starting to make sense?
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