It depends upon what you are trying to do.
Typically, the inheritance tax is paid by the estate on Form MET 1, Maryland Estate Tax Return. Any tax due would be paid when filing this tax return.
Maryland estate tax filing requirements
If you need to file a trust tax return, you would file that on Form 504, Fiduciary Income Tax Return, to report any income while the estate is being processed but before any distributions have been made to heirs.
Maryland Fiduciary Filing information
If you are trying to prepare your own tax return, you would only need to report any income as earned once the assets have transferred to you. You essentially only pay taxes on any income generated from the assets after they are transferred to you.
If you have a more specific question, please comment so we can assist you.
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