[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303716-105":53,"doc-detail-303716-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","maryland-schedule-k-1-504-fiduciary-beneficiarys-information","Maryland Schedule K-1 (504) - Fiduciary Beneficiary's Information","","Maryland Schedule K-1 (504) collects fiduciary beneficiary information and allocates the beneficiary’s share of pass-through entity distributions. It captures estate or trust and fiduciary details, beneficiary identity and address, distribution percentage, entity type, and resident or nonresident status. The form also reports distributed net taxable income, Maryland additions and subtractions, nonresident tax paid by the PTE, and related tax credits including One Maryland Economic Development Tax Credit details and withholding and capital gain information.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/maryland-schedule-k-1-504-fiduciary-beneficiarys-information/303716/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/maryland-schedule-k-1-504-fiduciary-beneficiarys-information/303716.png","ImageObject",442,249,{"name":88,"@type":89},"Jasmine","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-04","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What information does Maryland Schedule K-1 (504) request for the beneficiary?","Question",{"text":108,"@type":109},"It requests the beneficiary’s name, identification number, address, distribution percentage at year-end, entity type, and resident or nonresident status (and state of domicile if applicable).","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How does the form handle distributed net taxable income and Maryland modifications?",{"text":113,"@type":109},"It reports the beneficiary’s share of net taxable income distributed and, for nonresidents, the share of Maryland-source income. It also lists applicable Maryland addition and subtraction modifications with amounts.",{"name":115,"@type":106,"acceptedAnswer":116},"What tax credit details are included on this schedule?",{"text":117,"@type":109},"It includes the beneficiary’s share of tax credits from specified fiduciary business tax credit forms and One Maryland Economic Development Tax Credit information, including employee qualification details and project-related cost and withholding entries.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303716,1790186291,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":79,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":73},2336478487870,"https://ap-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45","MARYLAND SCHEDULE K-1  \n(504)  \nFIDUCIARY BENEFICIARY'S INFORMATION Complete A Separate Form For Each Beneficiary  \n2025  \nOR FISCAL YEAR BEGINNING   2025, ENDING    \n\n| INFORMATION ABOUT THE ESTATE OR TRUST |  |  |  |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- |\n| Name of estate or trust |  |  |  |  |  |  |  | FEIN |\n| Name and title of fiduciary |  |  |  |  |  |  | Fiduciary’s address |  |\n| INFORMATION ABOUT THE BENEFICIARY |  |  |  |  |  |  |  |  |\n| A. Name of beneficiary |  |  |  |  |  | B. Beneficiary’s identification number |  |  |\n| C. Address, city, state and ZIP code + 4 |  |  |  |  |  |  |  |  |\n| D. Beneficiary’s percentage of distribution at the estate’s or trust’s year end: % |  |  |  |  |  |  |  |  |\n| E. What type of entity is this beneficiary?\u003Cbr>(1)  Individual\u003Cbr>(3)  Qualified federal tax-exempt organization |  |  | (2)\u003Cbr>(4) |  | Fiduciary (trust or estate)\u003Cbr>Other\u003Cbr>|  |  |  |\n|  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |\n| F. Resident status of beneficiary, if beneficiary is an individual or fiduciary of another estate or trust. |  |  |  |  |  | G. State of domicile if nonresident. |  |  |\n| Check box if:  Resident | | Nonresident |  |  |  |  |  |  |\n| DISTRIBUTED NET TAXABLE INCOME, MARYLAND MODIFICATIONS AND NONRESIDENT TAX PAID BY PASS-THROUGH ENTITY (PTE) |  |  |  |  |  |  |  |  |\n| 1. Beneficiary’s share of net taxable income distributed from estate or trust.\u003Cbr>$\u003Cbr>. |  |  |  |  |  | 2. Beneficiary’s share of Maryland-source income distributed from estate or trust. (Complete only if beneficiary is a nonresident. See page 2.)**\u003Cbr>$ |  |  |\n| 3. Beneficiary’s share of Maryland addition modification from estate or trust. (Specify applicable modifications and amounts. See Instruction 7, Maryland Modifications in Fiduciary Instructions.)\u003Cbr>(a)   $\u003Cbr>~~ ~~ .~~ ~~\u003Cbr>(b)   $\u003Cbr>~~ ~~ .~~ ~~\u003Cbr>(c)   $  \u003Cbr>. |  |  |  |  |  | 4. Beneficiary’s share of Maryland subtraction modifications from estate or trust. (Specify applicable modifications and amounts. See Instruction 7, Maryland Modifications in Fiduciary Instructions.)\u003Cbr>(a)   $  \u003Cbr>.\u003Cbr>(b)   $  \u003Cbr>.\u003Cbr>(c) $\u003Cbr>  ~~ ~~ .~~ ~~ |  |  |\n| 5. Beneficiary’s share of nonresident tax paid by PTE(s): FEIN of PTE(s): Name of PTE(s)\u003Cbr>(a)$ . (a)   (a)  \u003Cbr>(b)$ . (b)   (b)  \u003Cbr>(c)$ . (c)   (c)   |  |  |  |  |  |  |  |  |\n| 6. Beneficiary’s share of tax credits from Fiduciary Business Tax Credit Form 504CR or Maryland Historic Revitalization Tax Credit Form 502S. For a One Maryland Economic Development Tax Credit, go to box 7, page 2.\u003Cbr>Name of Tax Credit Beneficiary's Share of Tax Credit\u003Cbr>(a)   (a)$\u003Cbr>~~ ~~ .~~ ~~\u003Cbr>(b)   (b)$\u003Cbr>~~ ~~ .~~ ~~\u003Cbr>(c)   (c)$  \u003Cbr>. |  |  |  |  |  |  |  |  |\n\n.  \nCOM/RAD-320  \n09/25  \nMARYLAND SCHEDULE K-1  \n(504)  \nFIDUCIARY BENEFICIARY'S INFORMATION Complete A Separate Form For Each Beneficiary  \n2025 page 2  \nNAME   FEIN    \n\n| 7. One Maryland Economic Development Tax Credit Certified After June 30, 2018 from Business Tax Credit Form 504CR.\u003Cbr> Refundable  Nonrefundable\u003Cbr>1a. Total number of \"qualified employees\" . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a.   1b. If the amount on line 1a is less than the minimum number of qualified employees required to qualify for the project tax credit, has the PTE\u003Cbr>maintained at least the minimum number of qualified employees required to qualify for the project tax credit\u003Cbr>for at least 5 years?  Yes  No\u003Cbr>Enter Member's Distributive or Pro Rata Share of the following:\u003Cbr>2. Portion of PTE's income attributable to project ................................................ 2.   00\u003Cbr>3. Amount of Maryland income tax required to be withheld from employees reported on line 1a of this form....... 3.   00\u003Cbr>4. Total eligible cumulative project costs ($500,000 PTE minimum)(PTE maximum amounts: For $1,000,000 maximum credit, at least 10 but fewer than 25 qualified employees. Fo","cbCaihyvesEj1WNZ","https://ap.wps.com/l/cbCaihyvesEj1WNZ","pdf",204534,"English","# Fiduciary Beneficiary Information\n## Estate or Trust and Fiduciary Details\n## Beneficiary Identification and Distribution Share\n## Distributed Net Taxable Income and Maryland Modifications\n## Nonresident Taxes Paid by Pass-Through Entity\n## Tax Credits and One Maryland Economic Development Tax Credit\n## Withholding and Capital Gains","[{\"question\":\"What information does Maryland Schedule K-1 (504) request for the beneficiary?\",\"answer\":\"It requests the beneficiary’s name, identification number, address, distribution percentage at year-end, entity type, and resident or nonresident status (and state of domicile if applicable).\"},{\"question\":\"How does the form handle distributed net taxable income and Maryland modifications?\",\"answer\":\"It reports the beneficiary’s share of net taxable income distributed and, for nonresidents, the share of Maryland-source income. It also lists applicable Maryland addition and subtraction modifications with amounts.\"},{\"question\":\"What tax credit details are included on this schedule?\",\"answer\":\"It includes the beneficiary’s share of tax credits from specified fiduciary business tax credit forms and One Maryland Economic Development Tax Credit information, including employee qualification details and project-related cost and withholding entries.\"}]","Maryland Schedule K-1 (504) - Fiduciary Beneficiary's Information | PDF",1789806436]