Comptroller of Maryland
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Frequently Asked Questions about Estate and Inheritance Tax

4 - How do I file the Maryland estate tax return? And when?

Once you have determined a Maryland estate tax return is required to be filed for the estate, complete the federal estate tax return, IRS Form 706, for the date of the decedent's death. You will be required to complete the federal return even though you may not be required to file the return with IRS.

Using the information from the federal return, complete the Maryland estate tax Form MET-1, using the form appropriate for the date of the decedent's death. See Maryland Estate and Fiduciary Forms for a list of MET-1 forms.

File the return within nine (9) months after the decedent's date of death, or by the approved extension date. The Maryland estate tax return must be filed directly with the Comptroller of Maryland.

The Comptroller of Maryland will submit the MET-1 to the Register of Wills for certification on Section III.

Include the federal return, complete with all schedules, attachments and supporting documents when filing the Maryland estate tax return. In all cases, you must submit a certified death certificate, the last will and testament and any applicable trusts.

The Maryland estate tax is payable to the Comptroller of Maryland.

Mail the estate tax return and payment to:

Comptroller of Maryland
Estate Tax Section
P.O. Box 828
Annapolis, MD 21404-0828

The Comptroller will send the return to the Register of Wills for completion of Section III to certify the payment of inheritance taxes.



 
Links for Estate-Inheritance-Fiduciary Tax FAQs
Individual Tax Types
Fiduciary Tax
Tax Information
Estate-Inheritance-Fiduciary Tax FAQs
  q1 - What is the Maryland estate tax? What is the tax rate?
  q2 - Who is responsible for filing the Maryland estate tax return?
  q3 - What are the requirements for filing a Maryland estate tax return?
  q4 - How do I file the Maryland estate tax return? And when?
  q5 - Can I get an extension to file the Maryland return or pay the Maryland estate tax?
  q6 - What legislative changes affect the Maryland estate tax?
  q7 - What about the inheritance tax?
  q8 - What if Maryland inheritance and estate taxes are both due? Isn't that double taxation?
  q9 - Are there interest or penalty charges for late payment of the tax?
  q10 - Can I get a refund if I overpay?
  q11 - What are fiduciaries and must they file fiduciary tax returns?
  q12 - How are personal representatives affected by state income tax?
  q13 - If I open and close the estate in the same year, am I required to file a Maryland income tax fiduciary return?
  q14 - What Maryland forms are needed to meet these fiduciary filing requirements?
 
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