Maryland Estate Tax
The Maryland estate tax is a state tax imposed on the transfer of property in a decedent's estate. 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 tax rate is limited to 16 percent of the amount that the estate value exceeds $1,000,000.
Estate Tax Information
- Administrative Releases - Income Tax and Estate Tax
- Calculation Method
- Filing the Estate Tax Return
- Inheritance Tax
- Paying the Estate Tax
- Interest and Penalty Charges
- Alternative Payment Schedule
- Request an Extension
- Refund Information
- Estate Tax Assistance
- Frequently Asked Questions
Estate Tax Forms
- Form MET-1 - 2011
- Form MET-1 - 2010
- Form MET-1 - 2009
- Form MET-1 - 2008
- Form MET-1 - 2007
- Form MET-1 - 2006
- Form MET-1 - 2005
- Form MET-1 - 2004
- Form MET-1 - 2002-2003
- Form MET-1 - 2001
- Form MET-1E, Application for Extension of Time to File the Maryland Estate Tax Return
- MET-1DAG
- Form MET-2 ADJ, Application for Refund of Maryland Estate Tax
Additional Information
- Federal Estate Tax
- Register of Wills
- IRS
- Fiduciaries
- Power of Attorney
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