Part time Maryland Resident, how to enter "Non-Maryland income"

[kkarrancsu]

For 2021, I was a part-time resident of MD.  When completing my state taxes, a box pops up to enter in the "Non-Maryland Income" and "Non-Maryland Losses and Adjustments." 

I have my W2 information which indicates taxable income from MD. I additionally made some sales of stocks in a brokerage account (some of which were short-term and some of which were long-term).  With this, I'm trying to figure out how to enter in the correct amounts.

For Non-Maryland Income, I enter in a value such that the Maryland Taxable income equals the amount of wages I made when I lived in Maryland.  Is this correct?  How would I handle capital gains and 1099-B activity?

Secondly, what is meant by Non-Maryland Losses and Adjustments? 

[JohnB5677]

You seem to have the concept and you have a good start.  

It sounds like your wage information is right on target.

The Capital Gains will be handled in a similar manner.  You do not have to re-enter the 1099-B for your state return, but you will adjust your Maryland gains or losses based on the timing of the sales.  If you didn't live in Maryland when you sold the stock or mutual fund it would be a Non-Maryland loss or adjustment.

[kkarrancsu]

Thanks @JohnB5677 ,

To be explicit then, I enter in all the income received from capital gains and any other sources that happened after I moved out of Maryland in the adjustments section?

As an example, suppose I made $100k in the year.  $40k was in MD, and $60k in CA.  Suppose that income includes $20k of capital gains ($10k from stocks, $10k from a rental property).  Then, you are saying that I should enter: 
$60k for Non-Maryland Income

$20k for Non-Maryland loss or adjustment?

I accidentally asked this question in a different board, and got a slightly different answer so I'm trying to reconcile the differences.  For reference, that post is: https://ttlc.intuit.com/community/state-taxes/discussion/part-time-md-resident-income-question/00/26...

I quote from the other answerer: "Non-Maryland Losses and Adjustments are adjustments from your federal form not from MD, such as educator expenses, health savings account deductions, alimony or self-employment tax."  Capital Gains income is not included in this answer.  Is this an oversight of the other answerer, or am I misunderstanding something else?

Thank you again!

[GeorgeM777]

Yes, that's correct.  Your MD adjustment should reflect that part of your federal income which was earned while you were not a resident of MD.   The MD Resident Tax Booklet provides the following with regard to part-year MD residents and income tax:

• Your return must show all income reported on your federal return, regardless of when or where earned.  However, you are permitted to subtract income received when not a resident of Maryland. 

@kkarrancsu