| 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 2024 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. |
| 504NBD |
Nonresident Beneficiary Deduction Summary Sheet |
Form for fiduciaries to file if they have nonresident beneficiaries claiming the deduction. Must attach to Form 504. |
| 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.
|