2013
FIDUCIARY INCOME
MARYLAND
FORM
TAX RETURN
504
$
Or FiscAL YEAr BEgiNNiNg ______ 2013, ENDiNg _______
Federal Employer Identification Number
Name of estate or trust
Name and title of fiduciary
Address of fiduciary (number and street)
City or town
State
ZIP code
TYPE OF ENTiTY
DEcEDENT’s EsTATE iNFOrMATiON
rEsiDENT sTATUs
AMENDED rETUrN
Check the box(es) on the return
If Decedent’s estate:
corresponding to your federal return.
Check box if resident and
Check applicable box(es).
complete the following:
1.
Decedent’s estate
Date of death ________________________
This is an amended return.
Subdivision Code
_________
2.
Simple trust
(Attach explanation.)
Domicile of decedent __________________
3.
Complex trust
County ___________________
Net operating loss is being
Decedent’s Social Security Number
4.
Grantor type trust
carried back.
City, town or taxing area
5.
Bankruptcy estate
___________________________________
Name or address has
_________________________
6.
Qualified funeral trust
changed.
Check box if nonresident:
7.
Electing Small Business Trust
Check here if final return.
See Form 504NR.
8.
Other
14
14. Federal taxable income of fiduciary (from line 22 of federal Form 1041) See Instruction 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15
15. Exemption claimed on federal return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16
16. Line 14 plus line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17
17. Fiduciary’s share of Maryland modifications (Enter the positive or negative number from page 2.) . . . . . . . . . . . . . . . . . . . . . . . . . .
18
18. Line 16 plus or minus line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
19
19. Nonresident beneficiary deduction (from line 13). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20
20. Maryland adjusted gross income (Subtract line 19 from line 18.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21
21. Maryland exemption (See Instruction 11.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22
22. Fiduciary's Maryland taxable net income. (Subtract line 21 from line 20.) (Nonresident fiduciary see instruction for Form 504NR.) . . . . .
23
23. Maryland tax (Use rate schedule in instructions or enter amount from Form 504NR, line 21.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
0
24. Local or special nonresident tax Multiply the taxable net income from line 22 by .
24
(or from Form 504NR, line 22) (See Instruction 15.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
25
25. Total Maryland and local tax (Add lines 23 and 24.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
26
26. Contribution to Chesapeake Bay and Endangered Species Fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
27
27. Contribution to Developmental Disabilities Waiting List Equity Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
28
28. Contribution to Maryland Cancer Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
29
29. Total Maryland income tax, local income tax and contributions (Add lines 25 through 28.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
30
30. Maryland and local tax withheld (See Instruction 17) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
31
31. Estimated tax payments and payments made with extension request and with Form MW506NRS . . . . . . . . . . . . . . . . . . . . . . . . . . .
32
32. Credit for fiduciary income tax paid to another state and/or credit for preservation and conservation easements (Attach Form 502CR.) . . .
33
33. Nonresident tax paid by pass-through entities. (Attach Maryland Schedule K-1.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
34
34. Business and/or Sustainable Communities tax credits (Attach Form 504CR and/or Form 502S.) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
35
35. Total payments and credits (Add lines 30 through 34.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
36
36. Balance due (If line 29 is more than line 35, enter the difference.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
37
37. Overpayment (If line 29 is less than line 35, enter the difference.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
38
38. Amount of overpayment to be applied to 2014 estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
39
rEFUND
39. Amount of overpayment to be refunded (Subtract line 38 from line 37.) See line 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
40
40. Interest charges from Form 504UP
or for late filing
. . . . . . . . . . . . . . . . . . . . .Total
41
41. TOTAL AMOUNT DUE (Add lines 36 and 40.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
DirEcT DEPOsiT OF rEFUND
(See Instruction 18.) Please be sure the account information is correct. For splitting Direct Deposit, see Form 588.
To comply with banking rules, please check here
if this refund will go to an account outside the United States. If checked, see Instruction 18.
42. For direct deposit option, complete the following information clearly and legibly:
42a. Type of account:
Checking
Savings
42b. Routing number
42c. Account
(9-digits)
number
Make checks
comptroller of Maryland
049
revenue Administration Division
payable and
mail to:
110 carroll street
Preparer’s PTIN (required by law)
CODE NUMBERS (3 digits per box)
Annapolis, Maryland 21411-0001
-
-
(Write your FEiN on check using blue or
Daytime telephone number (Fiduciary)
black ink.)
COM/RAD-021
13-49