Comptroller of Maryland
Maryland Taxes
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Filing the Estate Tax Return

The Maryland estate tax return must be filed within nine (9) months of the decedent's date of death unless an extension has been granted by the Comptroller's Office. Please note that Maryland estate tax payments are due to the Comptroller of Maryland on or before the nine (9) month due date of the estate tax return, regardless of whether an extension has been granted.

A Maryland estate tax return is required for every estate whose federal gross estate, plus adjusted taxable gifts, plus property for which a Maryland Qualified Terminal Interest Property (QTIP) election was previously made on a Maryland estate tax return filed for the estate of the decedent's predeceased spouse, equals or exceeds the Maryland estate tax exemption amount for the decedentís date of death (see chart below) and the decedent at the date of death was a Maryland resident or a nonresident but owned real or tangible personal property having a taxable situs in Maryland.

The filing requirement also varies depending on the year of the decedent's death. The chart below lists the different gross estate levels that require an estate tax filing.


Year Gross estate
2019 & after $5,000,000
2018 $4,000,000
2017 $3,000,000
2016 $2,000,000
2015 $1,500,000
2002-2014 $1,000,000
2000-2001 $675,000
1999 $650,000
Prior to 1999 Contact us

Form MET-1

You must complete the federal estate tax return (IRS Form 706) for the date of the decedentís death before filling out the Maryland estate tax return. If the estate is not required to file a federal return, you must still complete a pro forma federal return. Using information from the federal return, you should complete the Maryland estate tax return, Form MET-1.

Schedule E

To elect to exclude up to $5,000,000 of the value of qualified agricultural property from the value of the gross estate and benefit from a tax rate not to exceed 5% of the value of such property exceeding $5,000,000, Schedule E must be filed with the Comptroller as an attachment to the Maryland Estate Tax Return. To request Schedule E and its attachments, please call the Estate Tax Unit at (410) 260-7850.


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 decedentís last will and testament and any applicable trusts. Additional attachments may be requested, including, but not limited to, date of death appraisals, bank and investment account statements, Form 712s, mortgage statements, and substantiation of other deductions.

Where to file

The Maryland estate tax return must be filed directly with the Comptroller of Maryland. The Comptroller will send the return to the Register of Wills for completion of Section III to certify the payment of inheritance taxes.

The estate tax return and all attachments should be sent to:

Comptroller of Maryland
Revenue Administration Division
Estate Tax Unit
P.O. Box 828
Annapolis, Maryland 21404-0828

Use the appropriate version of Form MET-1 for the date of the decedent's death.

Links for Filing Information
Individual Tax Types
Estate and Inheritance Tax
Filing Information
  Estate and Fiduciary Forms
  Impuestos del Caudal Hereditario y Fiduciarios
  Filing Methods
  Estate Tax Calculation Method
  Filing Extension for Estate Tax
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