JohnW152
Expert Alumni

Get your taxes done using TurboTax

There is no indication in the Maryland instructions of the need for pro-rating this subtraction for a part-year resident.

According to Special Instructions for Part-Year Residents in the 2021 state & local tax forms & instructions, You may include only subtractions from

income that apply to income subject to Maryland tax.

Part-year residents include a subtraction for income received while a  nonresident.