Federal taxable income of fiduciary from line 22 of federal Form 1041. 23. Line 21 plus line 22. 23. 24. Fiduciary s share of Maryland modifications from back of return. 24. 22. Exemption claimed on federal return. 1 Total distribution Distributable Undistributed Line 11 Schedule B net income income factor federal Form 1041 Line 8 Enter here and on line 24 NONRESIDENT DEDUCTION Complete this area only if any.