Non-Maryland losses and adjustments refers to income or losses that you had in other states while you were not a resident of Maryland that Maryland doesn't tax.
Examples include (but are not limited to):
- income you earned while living and working in another state that was already taxed by another state
- business losses from a company or property you own in another state
- rental income or losses from property located outside of Maryland
- investment income that was specifically sourced to another state
- retirement distributions that are taxable at the federal level but exempt in Maryland
- interest from bonds issued by other states (which Maryland doesn't tax)
- disaster related losses in another state that qualify for special tax treatment in Maryland