Investors & landlords

I am fiduciary filing taxes for my mother who passed away in 2020. There was a trust and I’m preparing the federal 1041. All trust income has been distributed to family members in 2020 and they will have K1’s which will distribute their respective income to their respective 1040 and state tax returns. The taxable trust income is 0 on 1041. 

 
I noted this on Maryland tax website:  Maryland follows the federal income tax treatment for fiduciaries of trusts and estates. Under the federal income tax rules, generally any income that is distributed by the fiduciary of the trust or estate during the tax year is not taxable to the trust or estate. Instead, that income is taxable to the beneficiary. Any income not distributed or partially distributed by the fiduciary of the trust or estate during the tax year is taxable to the fiduciary of the trust or estate.
 
Because of this rule can I forgo from having to prepare and file a Maryland 504 even though the trust did receive interest and 1099 income and Maryland was noted as the state on those forms?