FORM
MARYLAND
2012
504D
FIDUCIARY DECLARATION OF
ESTIMATED INCOME TAX
12504D049
OR FISCAL YEAR BEGINNING
2012, ENDING
Federal employer identification number (9 digits)
Name of estate or trust
Name and title of fiduciary
Number and street
For Office Use Only
EC
ME
YE
EC
City or town
State
ZIP code
USE THIS FORM TO REMIT ANY PAYMENT DUE AT THIS TIME. IF FORMS ARE NEEDED TO MAKE ADDITIONAL INSTALLMENTS OF THE
CURRENT TAX YEAR, SEE THE INSTRUCTIONS ON PAGE 2, FOR MORE INFORMATION.
IMPORTANT: Please review the instructions before completing this form. If you are using this form for subsequent estimated payments you do not need
to complete this worksheet if you have previously calculated the amount you need to pay each quarter.
Nonresident fiduciaries should use 2011 Form 504 and Form 504NR to calculate the 2012 estimated tax; however they should use
the tax rate schedule on page 2.
ESTIMATED TAX WORKSHEET
1. Total income expected in 2012 (federal taxable income) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Federal exemption amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Net modifications (See instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
5. Line 3 plus or minus line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Nonresident beneficiary deduction (See instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Balance (Subtract line 6 from line 5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. Maryland exemption (Personal representatives use $600; other fiduciaries use $200). . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
9. Maryland net taxable income of fiduciary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Maryland income tax (See instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.
0
11. Local income tax or special nonresident tax. Multiply the taxable income from line 9 by .
(See instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Total Maryland and local income tax (Add lines 10 and 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Credit for income tax paid to another state (resident fiduciaries only), from Forms 500CR, 502H, and/or 502S
worksheet in Instruction 17 and/or paid by pass-through entities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
14. Total estimated tax (Subtract line 13 from line 12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
15. Amount to be submitted with each declaration (Divide line 14 by four) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.
ESTIMATED TAX PAID FOR 2012 WITH THIS DECLARATION . . . . . . . . . . . . . . . . . . . . .
$
Make checks payable to and mail to:
COMPTROLLER OF MARYLAND
REVENUE ADMINISTRATION DIVISION
110 Carroll Street
Annapolis, Maryland 21411-0001
(Write federal employer identification number on check)
COM/RAD-068
11-49