2021 Estate and Fiduciary Forms

Number Title Description
Fiduciary Maryland Instructions for Fiduciaries Instructions for filing fiduciary income tax returns.
Number Title Description
MET-1 Estate Tax Return for decedents dying after December 31, 2020 and before January 1, 2022 Form and instructions for filing a Maryland estate tax return for decedents dying after December 31, 2020 and before January 1, 2022.
MET-1E Application For Extension of Time to File the Maryland Estate Tax Return for decedents dying after December 31, 2020 and before January 1, 2022. Form and instructions for requesting an extension of time of up to six months from the due date (or up to one year if the person required to file the return is out of the country) to file a Maryland estate tax return. The filing extension must be requested on or before the statutory nine-month due date. If the estate is otherwise not required to file in Maryland (i.e. Federal gross estate of the decedent is under the Maryland filing threshold for the year of death of the decedent), but will be filing for portability purposes only, a MET1-E is not required to be filed to request an extension. In these specific cases, the MET1 must be filed within two years of the date of death of the decedent in order to be considered timely for portability purposes.
MET-2ADJ Application For Refund Of Maryland Estate Tax To Be Paid Directly To The Register Of Wills Estate Tax Refund Payment to Register of Wills Application form for seeking a refund of Maryland estate tax. The form may be used when the personal representative elects to direct the Comptroller to pay the Maryland estate tax refund directly to the Register of Wills to be applied against inheritance tax due on an estate.
QAP Exclusion:
NOTE: The QAP Schedule & Attachments are available upon request. Please call (410) 260-7850 to request these forms.
Election to Claim Estate Tax Exclusion for Maryland Qualified Agricultural Property. Schedule E, worksheet & tax computation, agreement, information and instructions for applying for the exclusion of certain agricultural property from the Maryland Estate Tax. These forms should be completed and attached to the MET 1.
Number Title Description
504 Maryland Fiduciary Tax Return Form for filing a Maryland fiduciary tax return if the fiduciary:
  • is required to file a federal fiduciary income tax return or is exempt from tax under IRC Sections 408 (e)(1) or 501, but is required to file federal Form 990-T to report unrelated business taxable income; and
  • has Maryland taxable income
504A Fiduciary Income Tax Return Schedule A Form to determine the proper retention and/or allocation of the fiduciary's share of Maryland modifications.
504CR Business Income Tax Credits for Fiduciaries Form and instructions for fiduciaries to claim any business tax credits for which they may be eligible.
504D Fiduciary Declaration of Estimated Income Tax Form and instructions for a fiduciary to file and pay estimated taxes for tax year 2021 if the fiduciary is required to file a Maryland Fiduciary Income Tax return and the taxable income is expected to develop a tax of more than $500
504E Application for Extension to File Fiduciary Return Form and instructions for fiduciaries to file to apply for a six-month income tax filing extension. The form must be filed by the due date of the original fiduciary return, along with a remittance for the total tax due with the original return.
504NR Fiduciary Computation of the Maryland Modification for a Nonresident Fiduciary Form for nonresident fiduciaries to complete and attach to their Maryland Form 504 if they have:
  • any modifications to their federal income, or
  • income from non-Maryland sources.
504 Schedule K-1 Fiduciary Modified Schedule K-1 Beneficiary's Information Form for fiduciaries to complete and attach to their Maryland Form 504 to report information on each beneficiary, including the following:
  • Beneficiary's share of distributed net taxable income from an estate or trust.
  • Beneficiary's share of nonresident tax paid by multiple pass-through entities.
504UP Underpayment of Fiduciary Income Tax Form for fiduciaries to file if they are liable for interest due to any of the following reasons:
  • Failed to file fiduciary return on the date or dates prescribed.
  • Failed to pay the installment or installments when due.
  • Estimated a tax of less than 90 percent of the developed tax shown on the return for the current tax year and less than 110 percent of the tax that was developed for the prior year.
504NBD Nonresident Beneficiary Deduction Summary Sheet Form for fiduciaries to file if they have nonresident beneficiaries claiming the deduction. Must attach to Form 504.