Filing the Estate Tax Return

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.

The filing requirement varies depending on the year of the decedent's death. Generally, a return is required for every estate whose federal gross estate, plus adjusted taxable gifts, is equal to or greater than the minimum filing requirement if 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.

Gross estate

The gross estate includes all property, real or personal, tangible or intangible, wherever situated, in which the decedent had an interest. It includes such items as annuities, joint assets with right of survivorship, transfers made without adequate consideration, the includible portion of tenancies by the entirety, certain life insurance proceeds, and general power of appointment property, to name a few.

Probate estate

The probate estate is property of the decedent owned individually or as tenants in common. Non-probate property is property that passes by the terms of the instrument under which it is held or by operation of law. The total gross estate for estate tax purposes includes probate and non-probate property. To determine the value of the gross estate, visit the IRS Web site and review § 2031 of the Internal Revenue Code.

Form MET-1

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. Form MET-1 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.

Use the form appropriate for the date of the decedent's death:

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

Payment

The estate tax payment should be paid directly to the Comptroller of Maryland on or before the due date of the Maryland estate tax return. The payment should not be sent to the Register of Wills.