Home Individual Taxes 2010 Estate and Fiduciary Forms 2010 Estate and Fiduciary Forms Note: The instruction booklets listed here do not include forms. Forms are available for downloading in the Estate and Fiduciary Forms sections below. Instruction Booklets Note: The instruction booklets listed here do not include forms. Forms are available for downloading in the Resident Individuals Income Tax Forms section below. Booklet Title Description Fiduciary Maryland Tax Forms for Fiduciaries Instructions for filing fiduciary income tax returns. Estate Tax Forms MET-1 Estate Tax Return for decedents dying after December 31, 2009 and before January 1, 2011 Form and instructions for filing a Maryland estate tax return for decedents dying after December 31, 2009 and before January 1, 2011. MET-1E Application For Extension of Time to File the Maryland Estate Tax Return Form and instructions for requesting an extension of time of up to six months from the due date (or up to one year if the person required to file the return is out of the country) to file a Maryland estate tax return. The filing extension must be requested on or before the statutory nine-month due date. MET-2ADJ Application For Refund Of Maryland Estate Tax To Be Paid Directly To The Register Of Wills Estate Tax Refund Payment to Register of Wills Application form for seeking a refund of Maryland estate tax. The form may be used when the personal representative elects to direct the Comptroller to pay the Maryland estate tax refund directly to the Register of Wills to be applied against inheritance tax due on an estate. Fiduciary Tax Forms Number Title Description 504 Maryland Fiduciary Tax Return Form for filing a Maryland fiduciary tax return if the fiduciary: is required to file a federal fiduciary income tax return or is exempt from tax under IRC Sections 408 (e)(1) or 501, but is required to file federal Form 990-T to report unrelated business taxable income; and has Maryland taxable income. 504D Fiduciary Declaration of Estimated Tax Form and instructions for a fiduciary to file and pay estimated taxes for tax year 2010 if the fiduciary is required to file a Maryland fiduciary income tax return and the taxable income would be expected to develop a tax of more than $500. 504E Application for Extension to File Fiduciary Return Form and instructions for fiduciaries to file to apply for a six-month income tax filing extension. The form must be filed by the due date of the original fiduciary return, along with a remittance for the total tax due with the original return. 504NR Fiduciary Computation of the Maryland Modification for a Nonresident Fiduciary Form for nonresident fiduciaries to complete and attach to their Maryland Form 504 if they have: any modifications to their federal income, or income from non-Maryland sources. 504 Schedule K-1 Fiduciary Modified Schedule K-1 Beneficiary's Information Form for fiduciaries to complete and attach to their Maryland Form 504 to report information on each beneficiary, including the following: Beneficiary's share of distributed net taxable income from an estate or trust. Beneficiary's share of nonresident tax paid by multiple pass-through entities. 504UP Underpayment of Fiduciary Income Tax Form for fiduciaries to file if they are liable for interest due to any of the following reasons: Failed to file fiduciary return on the date or dates prescribed. Failed to pay the installment or installments when due. Estimated a tax of less than 90% of the developed tax shown on the return for the current tax year and less than 110% of the tax that was developed for the prior year.