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Filing Information Tax Information Refunds and Payments Taxpayer Assistance Individual Online Services |
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 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.
For more information, see Filing the Estate Tax Return |
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