How do I file the Maryland estate tax return? And when?

Once you have determined a Maryland estate tax return is required to be filed for the estate, complete the federal estate tax return, Form 706. You will be required to complete the federal return even though you may not be required to file the return with IRS.

Using the information from the federal return, complete the Maryland estate tax Form MET-1, using the form appropriate for the date of the decedent's death. See Maryland Estate Tax for a list of MET-1 forms.

File the return within nine months after date of death, or by the approved extension date. The Maryland estate tax return may be filed with the local Register of Wills or the Comptroller of Maryland.

If the estate tax return is filed with the Register of Wills, it 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. The Register must also complete Section III on the estate tax return to certify the payment of any inheritance taxes.

If the estate tax return is filed with the Comptroller of Maryland, a certification of inheritance tax must also be submitted, using a separate certification document provided by the Register of Wills. A Maryland estate tax return is not deemed complete for processing until the certification of inheritance tax is received by the Comptroller. Failure to file the certification with the return will delay the processing of your return.

Include the federal return, complete with all schedules, attachments and supporting documents when filing the Maryland estate tax return. If the federal estate tax return is required to be filed with the IRS because estate assets exceed the federal filing threshold, do not include supporting documents or attachments with the federal return attached to the Maryland estate tax return. These documents should be retained by the estate representative for possible state audit and may be requested at a later date. In all cases, you must submit a certified death certificate, the last will and testament and any applicable trusts.

The Maryland estate tax is payable to the Comptroller of Maryland. Do not send the estate tax payment to the Register of Wills.

When filing with the Comptroller, Mail the estate tax return and payment to:
Comptroller of Maryland
Estate Tax Section
P.O. Box 828
Annapolis, MD 21404-0828