The Maryland estate tax return must be filed within nine months of the decedent's date of death unless an extension has been granted by the Comptroller's Office.
Generally, a 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 which previously made on a Maryland estate tax return filed for the estate of the decedent's predeceased spouse, equals or exceeds $1,000,000 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 federal gross estate levels during the last decade that required an estate tax filing.
|Prior to 1999
You must complete the federal estate tax return first before filing 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.
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.
Two filing options
The Maryland estate tax return may be filed with the local Register of Wills or the Comptroller of Maryland. If the estate tax return is filed with the Register of Wills, it must be filed with the Register of Wills office for the county in which the estate is being administered. For nonresident decedents, this is the jurisdiction in Maryland where the decedent's property is located. The Register must also complete Section III on the estate tax return to certify the payment of any inheritance taxes.
If the estate tax return is filed with the Comptroller of Maryland, a certification of inheritance tax must also be submitted, using a separate certification document provided by the Register of Wills. A Maryland estate tax return is not deemed complete for processing until the certification of inheritance tax is received by the Comptroller. Failure to file the certification with the return will delay the processing of your return.
Use the appropriate version of Form MET-1 for the date of the decedent's death.