What are the requirements for filing a Maryland estate tax return?

The filing requirement varies depending on the year of the decedent's death. Generally, a return is required if the decedent at the date of death was a Maryland resident or a nonresident who owned real or tangible personal property having a taxable situs in Maryland, and the decedent's federal gross estate, plus adjusted taxable gifts, is equal to or greater than the minimum filing requirement listed below:

For more information, see Filing the Estate Tax Return