Calculation Method

The Maryland estate tax is equal to the maximum allowable credit for state death taxes under §2011 of the Internal Revenue code without reduction by any Act of Congress enacted on or after January 1, 2001, minus the inheritance tax paid to the Register of Wills. For more information, see What legislative changes affect the Maryland estate tax?

If the inheritance tax paid is equal to or greater than the credit for state death taxes, no Maryland estate tax is due. However, an estate tax return is still required.

The credit for state death taxes may be apportioned for estates that have property in more than one state. The instructions for determining the portion of the credit that is apportioned to Maryland are included with Form MET-1.