Both resident and nonresident fiduciaries who have Maryland taxable income and who are required to file a federal income tax return should use the Fiduciary Income Tax Return Form 504 to report and make payment of any income tax due of the estate or trust. Nonresident fiduciaries must also file Form 504NR which is used to calculate their nonresident tax. At this time, fiduciary tax returns cannot be filed electronically.
If you are a nonresident who owns and is selling or transferring real property and associated tangible personal property in Maryland, you must make a tax withholding payment to the local Clerk of the Circuit Court or the Maryland Department of Assessments and Taxation (SDAT). The payment must be made before the deed or other instrument of transfer is recorded with the court clerk or filed with SDAT. For more information, see Sales of Real Property by Nonresidents.
For a calendar year estate or trust, the fiduciary must file and pay the income tax on or before April 15 of the next taxable year. For a fiscal year estate or trust, the fiduciary must file and pay the income tax on or before the 15th day of the fourth month following the close of that taxable year.
Completed forms should be mailed to:
Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, Maryland 21411-0001