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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.
‎February 21, 2022
7:54 AM