What capital gains can I include for Maryland for the sale or exchange of my primary residence reported on federal Form 8949 or 6252?

Do not include net capital gain income attributable to a sale totaling $1,500,000 or more. If a primary residence is owned by a trust, for the period that a beneficiary is treated under IRC 671 through 679 as the owner of the trust or the portion of the trust that includes the residence, the beneficiary will be treated as owning the residence for purposes of satisfying the 2-year ownership requirement of IRC 121, and the sale or exchange by the trust will be treated as if made by the beneficiary. Accordingly, if the proceeds from the sale are distributed to a beneficiary, net capital gain income is reported by the beneficiary on their Maryland income tax return. If the proceeds from the sale are reinvested in the trust, net capital gain income on the sale of a primary residence owned by a trust is reported on Form 504CG.