13 - If I open and close the estate in the same year, am I required to file a Maryland income tax fiduciary return?
If the estate is opened and closed in the same year, you are only required to file a Maryland income tax return if you filed a federal fiduciary return and have Maryland taxable income. Generally, there is no Maryland taxable income if all the income is distributed during the estate closure.
Information must be provided to the beneficiaries so that they can file an accurate Maryland return. This includes information on Maryland source income and addition and subtraction modifications.