COM/RAD-021
MARYLAND
FORM
504
FIDUCIARY INCOME
TAX RETURN
Print Using Blue or Black Ink OnlySTAPLE CHECK HERE
OR FISCAL YEAR BEGINNING 2019, ENDING
2019
$
Federal Employer Identication Number (9 digits)
Name of Estate or Trust
Name and Title of Fiduciary
Current Mailing Address of Fiduciary - Line 1 (Street No. and Street Name or PO Box)
Current Mailing Address of Fiduciary - Line 2 (Apt No., Suite No., Floor No.)
City or Town State ZIP Code +4
TYPE OF ENTITY - Check the box(es) on the return corresponding to your federal return.
1. Decedent's estate 4. Grantor type trust 7. Electing Small Business Trust
2. Simple trust 5. Bankruptcy estate 8. Other
3. Complex trust 6. Qualified funeral trust
DECEDENT'S ESTATE INFORMATION
If Decedent's estate:
Date of death Decedent's Social Security Number
Domicile of decedent Check here if final return.
RESIDENT STATUS
Check box if resident and complete the following ....
Subdivision Code
County
City, town or taxing area
Check box if nonresident. See Form 504NR ........
AMENDED RETURN
Check applicable box(es).
This is an amended return. (Attach explanation.)
Net operating loss is being carried back.
Name or address has changed.
(do not enter / or -)
1. Federal taxable income of fiduciary (from line 23 of federal Form 1041) See Instruction 9 ....... 1.
2. Exemption claimed on federal return ............................................ 2.
3. Income from Electing Small Business Trust (ESBT). Do Not Prorate. See Instruction 10. ...... 3.
4. Federal taxable income plus nonallocable additions (Enter the sum of line 1 through line 3.) ..... 4.
5. Fiduciary’s Share of Maryland Modifications (Enter the positive or negative number from Form 504
Schedule A line 8, 9d or 10f.) ................................................. 5.
6. Line 4 plus or minus line 5 ................................................... 6.
7. Nonresident beneficiary deduction from Form 504 Schedule A, line 13 .................... 7.
8. Maryland adjusted gross income (Subtract line 7 from line 6.) .......................... 8.
9. Maryland exemption. See Instruction 10. ........................................ 9.
10. Fiduciary's Maryland taxable net income. (Subtract line 9 from line 8.) .................... 10.
NOTE: Nonresident fiduciary - see instruction for Form 504NR.
11. Maryland tax (Use rate schedule in instructions or enter amount from Form 504NR, line 21.) ... 11.
12. Special nonresident tax Nonresidents: Enter the amount from Form 504NR, line 22.
See Instruction 14. Residents: Enter zero. ....................................... 12.
13. Total Maryland tax (Add lines 11 and 12.) ........................................ 13.
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COM/RAD-021
MARYLAND
FORM
504
FIDUCIARY INCOME
TAX RETURN
NAME FEIN
2019
page 2
14. Credit for fiduciary income tax paid to another state and/or credit for preservation and conservation
easements from Part AA, line 1 and Part AA, line 6 of Form 502CR (Attach Form 502CR.) .... 14.
15. Enter the Nonrefundable Business Tax Credits from Part AAA of Form 504CR ............... 15.
16. Total credits (Add lines 14 and 15) ............................................ 16.
17. Maryland Tax after credits (Subtract line 16 from line 13, if less than zero, enter zero). ....... 17.
18. Local tax (Multiply the fiduciary's Maryland taxable net income from line 10 by
). See Instruction 15. Non-residents: enter zero ......................... 18.
19. Local Credit for fiduciary income tax paid to another state from Part BB of Form 502CR. ....... 19.
20. Local tax after credit. (Subtract line 19 from line 18.) If less than zero, enter zero .......... 20.
21. Total Maryland and local tax. (Add lines 17 and 20.) ................................ 21.
22. Contribution to Chesapeake Bay and Endangered Species Fund ........ 22.
23. Contribution to Developmental Disabilities Services and Support Fund. . . . 23.
24. Contribution to Maryland Cancer Fund .......................... 24.
25. Contribution to Fair Campaign Financing Fund .................... 25.
26. Total Maryland income tax, local income tax and contributions (Add lines 21 through 25.) 26.
27. Maryland and local tax withheld. See Instruction 17. ................................ 27.
28. Estimated tax payments and payments made with extension request and
with Form MW506NRS ..................................................... 28.
29. Nonresident tax paid by pass-through entities. (Attach Maryland Schedule K-1 (510).) ..... 29.
30. Refundable Business and/or Heritage Structure Rehabilitation tax credits
(Attach Form 504CR and/or Form 502S.) .................................... 30.
31. Total payments and credits (Add lines 27 through 30.) .............................. 31.
32. Balance due (If line 26 is more than line 31, enter the difference.) ...................... 32.
33. Overpayment (If line 26 is less than line 31, enter the difference.) ...................... 33.
34. Amount of overpayment to be applied to 2020 estimated tax .
......................... 34.
35. Amount of overpayment to be refunded (Subtract line 34 from line 33.) .......
REFUND
35.
36. Interest charges from Form 504UP or for late filing ..... Total 36.
37. TOTAL AMOUNT DUE (Add lines 32 and 36.) .................................... 37.
AMENDED RETURNS
If you are filing an amended fiduciary income tax return, check the applicable boxes and draw a line through any bar codes on the
front. Explain the changes you are making in the space below. Attach a copy of the amended federal Form 1041 if the federal return
is being amended, and any other required documentation.
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COM/RAD-021
MARYLAND
FORM
504
FIDUCIARY INCOME
TAX RETURN
NAME FEIN
2019
page 3
DIRECT DEPOSIT OF REFUND See Instruction 18.
Be sure the account information is correct. For Splitting Direct Deposit, see Form 588.
If this refund will go to an account outside of the United States, then to comply with banking rules, place a "Y" in this box
and see Instruction 18.
38. For the direct deposit option, complete the following information clearly and legibly:
38a. Type of account: ................................................. 38a. Checking Savings
38b. Routing Number (9-digits): ......................................... 38b.
38c. Account number: ...................................... 38c.
SIGNATURE AND VERIFICATION
Check here if you authorize your preparer to discuss this return with us.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements and to
the best of my knowledge and belief it is true, correct and complete. If prepared by a person other than taxpayer, the declaration is
based on all information of which the preparer has any knowledge.
Make checks payable to and mail to:
Comptroller Of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, Maryland 21411-0001
(Write Your Federal Employer Identification Number On Check
Using Blue Or Black Ink.)
CODE NUMBERS (3 digits per line)
Nonresidents must include Form 504NR with Form 504.
Signature of Fiduciary or Officer representing Fiduciary Date Street address of Preparer or Firm's address
Printed name of the Preparer / or Firm's name City, State, ZIP Code + 4
Signature of preparer other than fiduciary (Required by Law) Date Telephone number of preparer Preparer’s PTIN (Required by Law)