You may file for a refund of Maryland estate taxes by filing an amended estate tax return, using Form MET-1.
The refund claim will be considered if:
- an erroneous amount of tax has been paid or collected, OR
- the Maryland estate tax is decreased as the result of action taken by IRS or the estate, or an inheritance tax payment was made after a Maryland estate tax payment.
The refund claim must include an explanation and documentation to evidence the decrease directed by IRS. You are allowed to file a claim for a Maryland estate tax refund up to three years after the date of the event that caused the refund to become due.
If an additional inheritance tax payment is due to the Register of Wills, and the payment would result in a refund of previously paid Maryland estate tax, the personal representative of the estate may request the Comptroller of Maryland to pay the anticipated estate tax refund directly to the Register of Wills so the refund can be applied against the inheritance tax liability. To take this action, complete refund application Form MET-2 ADJ.
If an inheritance tax refund would result in an increase in the Maryland estate tax imposed on an estate, the claimant may request the Register of Wills to pay the inheritance tax refund directly to the Comptroller of Maryland.