Maryland Estate Tax Law and Fiduciaries

If you are the personal representative for an estate, you need to know how Maryland's income tax law treats fiduciaries, estates and trusts.

Fiduciaries who are personal representatives of estates are subject to the Maryland income tax - as well as the Maryland inheritance tax - and may have to file Maryland Form 504 and pay Maryland fiduciary income tax. Nonresidents must also file Form 504NR, which is used to calculate their nonresident tax.