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2009 Estate and Fiduciary Forms

Instruction Booklets

Note: The instruction booklets listed here do not include forms. Forms are available for downloading in the Estate and Fiduciary Forms sections below.

Booklet Title Description
Fiduciary Maryland Tax Forms for Fiduciaries Instructions for filing fiduciary income tax returns for calendar year or any other tax year or period beginning in 2008.
Estate Tax
Number Title Description
MET-1 Estate Tax Return for decedents dying after December 31, 2008 and before January 1, 2010 Form and instructions for filing a Maryland estate tax return for decedents dying after December 31, 2008 and before January 1, 2010.
MET-1E Application For Extension of Time to File the Maryland Estate Tax Return 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.
MET-2ADJ 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.
Fiduciary Tax
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.
504D Fiduciary Declaration of Estimated Tax Form and instructions for a fiduciary to file and pay estimated taxes if the fiduciary is required to file a Maryland fiduciary income tax return and the taxable income would be 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 AM Fiduciary Income Tax Alternative Method of Allocating Net Maryland Modifications Form to provide an alternative method of allocating the fiduciary's and beneficiary's share of net Maryland modifications when this method more adequately reflects the allocation of the net modifications than the formula method existing on Form 504.
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.

Links for Estate and Fiduciary Forms
General Information
Tax Forms and Instructions
Individual Tax Forms and Instructions
Estate and Fiduciary Forms
  2018 Estate and Fiduciary Forms
  2017 Estate and Fiduciary Forms - current year
  2016 Estate and Fiduciary Forms
  2015 Estate and Fiduciary Forms
  2014 Estate and Fiduciary Forms
  2013 Estate and Fiduciary Forms
  2012 Estate and Fiduciary Forms
  2011 Estate and Fiduciary Forms
  2010 Estate and Fiduciary Forms
  2009 Estate and Fiduciary Forms
  2008 Estate and Fiduciary Forms
  2007 Estate and Fiduciary Forms
  2006 Estate and Fiduciary Forms
  2005 Estate and Fiduciary Forms
  2004 Estate and Fiduciary Forms
  2003 Estate and Fiduciary Forms
  2002 Estate and Fiduciary Forms
  2001 Estate and Fiduciary Forms
  2000 Estate and Fiduciary Forms
  1999 Estate and Fiduciary Forms
  1998 Estate and Fiduciary Forms
  1997 Estate and Fiduciary Forms
  1996 Estate and Fiduciary Forms
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