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Fiduciary Tax rates

The Maryland income tax is imposed on the Maryland taxable income of a fiduciary of an estate or trust. A fiduciary figures the Maryland income tax in much the same manner as an individual.

A fiduciary of an estate or trust is also subject to:

Either tax may be imposed on the Maryland taxable income of a fiduciary of an estate or trust.

A fiduciary is subject to the local income tax, if the fiduciary is considered a Maryland resident. A fiduciary of an estate is a Maryland resident if the decedent of the estate was domiciled in Maryland on the date of the decedent's death.

A fiduciary of a trust is a Maryland resident if:

  • the trust was created, or consists of property transferred, by the will of a decedent who was domiciled in Maryland on the date of the decedent's death;
  • the creator or grantor of the trust is a current Maryland resident; OR
  • the trust is principally administered in Maryland.

If none of the above is applicable, then the fiduciary is considered a nonresident and is subject to the Maryland special nonresident tax.



 
Links for Tax Rates
Individual Tax Types
Fiduciary Tax
Tax Information
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