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:

• 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

File the return within nine months after date of death, or by the approved extension date, 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 property is located.

Include the following when filing the Maryland estate tax return:

• Maryland Schedule A, if applicable.
• Maryland Schedule B.
• Maryland Schedule C, if applicable.
• Maryland Schedule D, if applicable.
• Federal estate tax return, Form 706, including schedules, attachments and supporting documents.
• Maryland estate tax payment.

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

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