Paying the Estate Tax

Maryland estate tax payments are due to the Comptroller of Maryland on or before the due date of the estate tax return. The Maryland estate tax return must be filed within nine months after the decedent's date of death unless the return has an approved filing extension. However, a filing extension does not extend the payment due date.

The payment may be sent with a Maryland estate tax remittance form or may be sent with a letter. The letter must provide the decedent's name, Social Security number, date of death, and county in which the estate is being probated.

Payments should be sent to:

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

If it is not possible to make a full payment on the due date, the person responsible for paying the Maryland estate tax or an authorized agent of the estate may request an alternative payment schedule.