Filing Extension for Estate Tax

The Comptroller of Maryland may extend the time to file an estate tax return up to six months, or up to one year if the person required to file the return is out of the United States. There are also provisions for granting an alternative payment schedule for the tax payment.

The request for an extension must be in writing and filed on or before the due date of the Maryland estate tax return. The request must include the following items:

• A completed Form MET-1E, Application For Extension of Time to File the Maryland Estate Tax Return;
• A copy of the federal extension application Form 4768 including attachments, if applicable.
• Remittance of the estimated Maryland estate tax, unless the estimated tax calculation shows no tax due or an alternative payment schedule is also requested.

Extension requests should be sent to:

Comptroller of Maryland
Revenue Administration Division
Estate Tax Section
P.O. Box 828
Annapolis, Maryland 21404-0828