For most states the apportionment percentage is based on AGI of that state.
Adjusted Gross Income (AGI) is defined as gross income minus adjustments to income. Gross income includes your wages, dividends, capital gains, business income, retirement distributions as well as other income. Adjustments to Income include such items as Educator expenses, Student loan interest, Alimony payments or contributions to a retirement account.
Adjusted Gross income is before your standard deduction, qualified business deductions and any tax credits are subtracted.
Click here for additional information on how to allocate your income for part-year state returns.
Click here for Maryland Form 502CR.
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