PDF document

- 1 -

Form MET 1
Rev. 06/2             3
USE THIS AREA FOR DATE STAMPS                                                                                      DO NOT WRITE IN THIS AREA
                                                                                                                           Reference Numbers
                                                                   Revenue Administration Division                 Comptroller: ________________
                                                                          P.O. Box 828
                                                                   Annapolis, MD 21404-0828                        Register: ___________________

                                           MARYLAND ESTATE TAX RETURN
                                              To be used for decedents dying after December 31, 2018.
                                           Attach the Federal Estate Tax Return, Form 706. Please print or type.

  Original return                            Surviving Spouse             Alternate Valuation               Refund claimed         MD Portability
  Amended return                        State-only QTIP             MD Qualified Ag Property Exclusion               Alternate payment plan requested

Federal estate tax return has been or will be filed with the IRS:                                 Required           Portability election   Other

                      Decedent information:   Nonresident _______________ (indicate Maryland county in which taxable property is located)

                                First name                         Middle name                  Last name                  Social Security number

                       Address at date of death (number and street)

           SECTION I            City                               County                                 State             ZIP code

                       Date of death       Due date of return (nine months after date of death) Extended due date of return (Attach copy of extension)

                      Person(s) responsible for filing the Maryland estate tax return:
                      Attach continuing schedule in same format, including signature, if there are more than three persons responsible for filing the return.

                       Name                              Complete mailing address                                  Social Security number

                       Name                              Complete mailing address                                  Social Security number

                       Name                              Complete mailing address                                  Social Security number
                      Attorney or contact person where correspondence should be sent:

                       Name                                                                                        Phone number

                       Address line 1

                       Address line 2                                                                              E-mail address
           SECTION II
                       City                                            County                                      State         ZIP code
                       I authorize the Estate Tax Unit to contact me at the e-mail address indicated above if additional information is required. 
                       Note: official notices and closing letters will not be sent via e-mail. 
                      Affidavit of person(s) responsible for filing the Maryland estate tax return:
                      Under the penalties of perjury, I certify that I have examined this return, including schedules and the federal Form 706, and that these 
                      documents are true, correct and complete to the best of my knowledge, information and belief.

                      Signature                                    Date                         Signature                                 Date

                      Signature                                    Date

                      Certification of Register of Wills:

                      I, _____________________________________Register of Wills for ___________________________________________

                      hereby certify that Maryland inheritance taxes totaling _________________ have been paid as of  ____________________________
                                                                                                                                          Date
           SECTION III
                      Signed ___________________________________________
                                              Register of Wills
                                                                                  1

- 2 -

Form MET 1       Decedent information:
Rev. 06/2    3
                 First name                                    Middle name                                        Last name   Social Security number

                 COMPUTATION OF MARYLAND ESTATE TAX                                                                             Do not write in this 
                 for estates of decedents dying after December 31, 2018.                                                        area Comptroller’s 
                                                                                                                                use only
           1. Federal total gross estate (from line 1, federal Form 706) . . . . . . . . . . . . $
           2. Property for which a QTIP election was previously made on a form MET 1
             filed for the estate of the decedent’s pre-deceased spouse (to the extent
             not included in line 1) (from line 1 of Schedule C) . . . . . . . . . . . . . . . . . $
           3. Augmented gross estate (add lines 1 and 2) . . . . . . . . . . . . . . . . . . . . . $
           4. Federal total allowable deductions (from line 2, federal Form 706) . . . . . . $
           5. Maryland QTIP election this return (from line 1 of Schedule D)  . . . . . . . . $
           6. Total deductions (add lines 4 and 5) . . . . . . . . . . . . . . . . . . . . . . . . . . . $
           7. Maryland estate tax base (subtract line 6 from line 3).
             Do not enter less than zero$ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
           8.  Complete lines 8b-8c. Subtract 8c from line 7 and enter here 
             (Do not enter less than zero) If line 8 is zero, skip lines 9 through 14 
             and enter zero on line 15  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
             a. Maryland estate tax exclusion amount  . . . . . . . .$        5,000,000.00
             b. Enter the Maryland deceased spousal unused
              exclusion amount from Schedule F, Part II,
              Line 3 if applicable. Otherwise enter zero  . . . . . .$
             c. Total (add lines 8a and 8b)  . . . . . . . . . . . . . . . .$
           9. Multiply line 8 by 16% (.16)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
           COMPLETE AND ATTACH MARYLAND SCHEDULE B FOR LINE 10
           10.Allowable maximum credit for state death taxes (from line 13 of
             Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
           IF LINE 10 IS ZERO, OR IF ALL PROPERTY WITHIN THE AUGMENTED GROSS 
SECTION IV   ESTATE HAS A MARYLAND TAX SITUS, SKIP TO LINE 13
           11.Percentage of Maryland estate to augmented gross estate (Schedule A, line                                     . % .                    %
             27)%
           12. Maryland apportioned credit (line 11 times line 10)  . . . . . . . . . . . . . . . . $
           13. Gross Maryland estate tax liability (enter the lesser of lines 9, 10 and 12,
             whichever is applicable)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
           14. a. Maryland inheritance tax paid . . . . . . . . . . . . . . $
             b. Death tax paid to another state on assets
              also included in the Maryland estate . . . . . . . . . . $
             c. Total (add lines 14a and 14b)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
           15. Net Maryland estate tax (line 13 minus line 14c) . . . . . . . . . . . . . . . . . . $
           16. a.  Estimated tax previously remitted . . . . . . . . . . . $
             b. Maryland estate tax previously remitted
              (amended returns only)  . . . . . . . . . . . . . . . . . . $
             c. Total (add lines 16a and 16b)  . . . . . . . . . . . . . . $
           17. Maryland estate tax due or (overpayment) (line 15 minus line 16c) . . . . . $
           18. Interest charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
           19. Penalty charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
           20. Total balance due or (overpayment)(add lines 17, 18, and 19)  . . . . . . . . $
           21. Amount of overpayment to be refunded . . . . . . . . . . . . . . . . . . REFUND
           22. Total balance due . . . . . . . . . . . . . . . Pay in full when filing this return

                                                                             2

- 3 -

INSTRUCTIONS - SECTIONS I - IV OF MET 1
For estates of decedents dying after December 31, 2018.

Indicate whether the return is an “original” filing or an “amended” return, whether there is a surviving spouse and if so,
whether a Maryland QTIP is being claimed on Schedule D of the MET-1. Also indicate whether alternate valuation and/or
the Maryland Qualified Agricultural Exclusion are being elected, if a refund is being claimed, and if an alternate payment
plan is being requested. Finally, indicate if the federal return, Form 706, has been or will be filed with the Internal
Revenue Service and whether that filing is being made (1) because the filing is required by law; (2) to elect to transfer
the decedent’s unused exclusion amount to the surviving spouse (portability); (3) for some other reason.
Section I Complete all of the information concerning the Line 13 If the augmented gross estate includes only
decedent. Maryland property, enter the lesser of line 9 or
Section II Enter the information concerning all person(s) line 10. If the augmented gross estate includes
responsible for filing the return. property in Maryland and outside the state,
enter the lesser of line 9 or 12. The amount
Enter the information to indicate where reported on line 13 is the gross Maryland estate
correspondence should be sent. This is the tax liability. This amount must be satisfied
individual the Comptroller will contact if additional by the due date of the return shown on
information is required or if a deficiency/refund page 1 to avoid interest and penalty.
notice is necessary. The person(s) responsible for
filing the return will be contacted in the event the Line 14b Enter the portion of any tax paid to another
contact person does not respond or if no contact state or territory on property included in the
person is listed. All person(s) responsible Maryland estate shown on line 26 of Schedule
for filing the return must sign and date the A. You must provide evidence of payment and
return. attach your computation of this credit.
Section III This section will be completed by the Register of Line 16a Enter the total of any payments remitted as
Wills after the return is received by the Comptroller. estimated payments with a filing extension or
payments remitted in advance of the filing of
Section IV Computation of Maryland estate tax for estates the return.
of decedents dying after December 31, 2018.
Complete the federal estate tax return, Form 706, Line 16b Enter the total Maryland estate tax paid with
for the year of the decedent's death, regardless of previously filed returns.
whether Form 706 is required to be filed with the Line 18 Interest is assessed on any portion of the
Internal Revenue Service. Maryland estate tax liability (line 13) that is not
Include the federal return, complete with all satisfied by the statutory due date on page 1 of
schedules, attachments and supporting documents the return. See Administrative Release #14 for
when filing the Maryland estate tax return. The the current interest rates. Interest is calculated
value of the property of the estate must be based from the due date to the date of payment.
upon fair market value/appraisals from Certified Line 19 Late payment penalty of up to 10 percent is
Appraisers. assessable on any portion of the Maryland
estate tax (line 15) that is not satisfied by the
Line 2 Complete Schedule C and enter the value, as statutory due date on page 1 of the return. A
of the decedent’s date of death (or alternate 25 percent non-compliance penalty is assessed
valuation date, if elected), of Maryland for failure to comply with a notice and demand
Qualified Terminable Interest Property (QTIP) for the filing of the return within the time
for which an election was previously made on a prescribed. A penalty of 25 percent of the
Maryland estate tax return filed for the estate amount of the underpayment of tax is assessed
of the decedent’s predeceased spouse. Do not where the underpayment is attributable to any
include QTIP property that is already included substantial estate tax valuation understatement
in line 1. and where the underpayment is greater than
Line 5 If an election for Maryland Qualified Terminable $5,000.
Interest Property (QTIP) is being made in the Line 20-22 Add lines 17, 18 and 19 and enter the total
current return, complete Schedule D and enter on line 20. If the total is a balance due, enter
the total amount of Maryland QTIP on line 5 of on line 22 and remit to the Comptroller with
the Maryland estate tax return. the remittance advice form. If the total is an
Note: Do not attempt to make a Maryland overpayment, enter on line 21 the amount
QTIP election on the pro forma Schedule refundable. This may not exceed the total
M of federal Form 706; all Maryland QTIP amount previously paid to the Comptroller.
elections must be made on Schedule D of
the MET 1.
Lines 11-12 Apportionment of state death tax credit.
If the augmented gross estate on line 3
includes only Maryland property, skip to line
13. If the augmented gross estate on line 3
includes Maryland property and property
located outside the state of Maryland, complete
Maryland Schedule A first. Then enter on line
11, the percentage of the Maryland estate from
line 27 on Schedule A. Multiply line 11 times
line 10 and enter the result on line 12.

- 4 -

Form MET 1 Decedent information:
Schedule A
Rev. 06/23             First name                        Middle name      Last name           Social Security number

                                                          SCHEDULE A
           Use this worksheet to report the portion of the estate not subject to Maryland estate tax
                                  If the decedent died after December 31, 2018.
                          Attach Schedule A to Form MET1, using additional pages if necessary.
For a Maryland decedent – Itemize the Real and Tangible Personal Property included in the augmented gross estate (line 3 of the 
Maryland Estate Tax Return), having situs outside of Maryland.
For a nonresident decedent – Itemize the Real and Tangible Personal Property included in the augmented gross estate (line 3 of 
the Maryland Estate Tax Return), having situs in Maryland.

     Item Number                  Property description and location            Value used in augmented gross estate

23.  Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $  _______________
Computation of percentage of Maryland estate to augmented gross estate
24. Augmented gross estate (from line 3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $  _______________
25. Portion of estate not subject to Maryland estate tax:
a. Maryland decedent (from line 23) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $  _______________
  OR
b.Nonresident decedent (line 24 minus line 23) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $  _______________
26. Maryland estate (subtract line 25a or 25b from line 24) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $  _______________
27. Percentage of Maryland estate to augmented gross estate
(line 26 divided by line 24) rounded to two decimal places . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . %
Enter on line 11 of return.

                                                                4

- 5 -

Form MET 1     Decedent information:
Schedule B
Rev. 06/23           First name                 Middle name                     Last name          Social Security number

                                                SCHEDULE B
               Use this schedule and worksheet to complete line 10, of the Maryland estate tax return 
                                if the decedent died after December 31, 2018.
1. Maryland estate tax base (from line 7 Section IV of the Maryland
   Estate Tax Return). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $  ______________
2. Less $60,000 adjustment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $  ______________(60,000.00)

3. Adjusted taxable estate (subtract line 2 from line 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $  ______________
Complete lines 4-13 using table A from the Federal Form 706 Instructions and table B below to determine the allowable maximum 
credit for state death taxes for purpose of the Maryland estate tax.

                        Table B - Computation of Maximum Credit for State Death Taxes
     (1)         (2)            (3)             (4)                 (1)              (2)           (3)                                           (4)
   Adjusted    Adjusted       Credit on         Rate of credit      Adjusted       Adjusted        Credit on                                     Rate of credit 
taxable estate taxable estate amount in         on excess over  taxable estate  taxable estate     amount in                                     on excess over 
   equal to or less than –    column (1)        amount in           equal to or    less than       column (1)                                    amount in 
more than –                                     column (1)          more than                                                                    column (1)
                                                (Percent)                                                                                        (Percent)
            0    $40,000                0       None                2,040,000      2,540,000       106,800                                       8.0
      $40,000    90,000                 0       0.8                 2,540,000      3,040,000       146,800                                       8.8
      90,000     140,000        $400            1.6                 3,040,000      3,540,000       190,800                                       9.6
      140,000    240,000        1,200           2.4                 3,540,000      4,040,000       238,800                                       10.4
      240,000    440,000        3,600           3.2                 4,040,000      5,040,000       290,800                                       11.2
      440,000    640,000        10,000          4.0                 5,040,000      6,040,000       402,800                                       12.0
      640,000    840,000        18,000          4.8                 6,040,000      7,040,000       522,800                                       12.8
      840,000    1,040,000      27,600          5.6                 7,040,000      8,040,000       650,800                                       13.6
     1,040,000   1,540,000      38,800          6.4                 8,040,000      9,040,000       786,800                                       14.4
     1,540,000   2,040,000      70,800          7.2                 9,040,000      10,040,000      930,800                                       15.2
                                                                    10,040,000     - - - - - - -   1,082,800                                     16.0

4. Enter line 7, Section IV from the Maryland estate tax return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  $ ______________
5. Enter line 4 from the federal Form 706, adjusted taxable gifts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  $ ______________
6. Add lines 4 and 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ ______________
7. Tentative federal tax on the amount on line 6 using Table A from the Federal Form 706 instructions  . . . .  $ ______________
8. Total gift tax payable, from line 7 of the federal Form 706 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $ ______________
9. Gross federal estate tax – subtract line 8 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $ ______________
10. Complete lines 10a and 10b. Add lines 10a and 10b and enter here.                                                                            $ ______________
   a. Allowable unified credit of $1,945,800 reduced by any adjustments reported on
      line 10 of the federal Form 706. Do not use Unified Credit from federal Form 706 . . $ ______________
   b. Enter amount from Schedule F, Part II, Line 4. If not applicable, enter $0 . . . . . . . . $ ______________
11. Subtract line 10 from line 9 (do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $ ______________
   If line 11 is zero, STOP here and enter zero on line 10 of the Maryland estate tax return.
   Otherwise, continue to line 12 of Schedule B.
12. Maximum credit for state death taxes. Calculate the credit using Table B above and the Adjusted
   Taxable Estate on line 3 of Schedule B and enter here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $ ______________
13. Enter the lesser of line 11 or 12. This is the allowable maximum credit for state death taxes.
   Enter on line 10 of the Maryland Estate Tax Return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $ ______________

                                                               5

- 6 -

Form MET 1 Decedent information:
Schedule C
Rev. 06/23 First name Middle name Last name Social Security number

SCHEDULE C
Use this schedule and worksheet to complete line 2 of the Maryland Estate
Tax Return and to report any Maryland State QTIP Trust Property for which an election
was made on the decedent’s predeceased spouse’s Maryland estate tax return, if applicable.
The Maryland State QTIP Trust referred to on this Schedule C is the trust (or other property) for which a Maryland State QTIP
election was made on a prior Maryland estate tax return filed by the estate of the decedent’s predeceased spouse. If the assets of
the Maryland State QTIP Trust are not included on the decedent’s federal estate tax return (Form 706) because these assets were
not subject to a federal QTIP election and thus are not includible in the decedent’s federal gross estate, then the fair market value
of such assets must be reported and included on this Schedule C. For each item of qualified terminable interest property entered
below, attach a copy of the trust document (if applicable) and an appraisal of the fair market value of such property.
___________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
Identify below each trust to which this irrevocable election applies:

Name of Trust (or other property)

Tax Identification Number of Trust

Name of Decedent’s former Spouse

Date of Death of Decedent’s former Spouse SSN

Name and Address of Trustee(s) of Trust

If this election applies to an additional trust or trusts, attach a continuation schedule or additional sheets identifying each additional
trust or property to which this election applies.

Amount
Item Letter Description of Maryland Qualified Terminable Interest Property (Fair Market Value)

1. TOTAL (include on Line 2, Section IV of Maryland estate tax return) . . . . . . . . . . . . . . . . . . . . . . . . . . . $ ______________

- 7 -

Form MET 1 Decedent information:
Schedule D
Rev. 06/23 First name Middle name Last name Social Security number

SCHEDULE D
Use this schedule and worksheet to make certain elections and to complete line 5 of the Maryland estate tax
return if the decedent died after December 31,8201 .
All Maryland Qualified Terminable Interest Property elections must be made on this Schedule D. Do not attempt
to make a Maryland QTIP election on the pro forma Form 706.
Election To Deduct Qualified Terminable Interest Property For Maryland Estate Tax Purposes.
If a trust (or other property) meets the requirements of qualified terminable interest property under Internal Revenue Code §2056(b)
(7), (other than the requirement that the election with respect to such property shall be made on a federal Form 706) and
a. The trust or other property is listed on this Schedule D, and
b. The value of the trust (or other property) is entered in whole or in part as a deduction on this Schedule D then unless the personal
representative specifically identifies the trust (all or a fractional portion or percentage) or other property to be excluded from
the election, the personal representative irrevocably elects to have such trust (or other property) treated as qualified terminable
interest property under Tax-General §7-309(b)(5) of the Maryland Code. If less than the entire value of the trust (or other
property) that the executor has included in the gross estate is entered as a deduction in this Schedule D, the personal
representative shall be considered to have made an election only as to a fraction of the trust (or other property). The numerator
of this fraction is equal to the amount of the trust (or other property) deducted in this Schedule D. The denominator is equal to
the total value of the trust (or other property).
c. Under Tax-General §7-309 of the Maryland Code, an election to treat property as marital deduction qualified terminable interest
property on a timely filed Maryland Estate Tax Return shall be recognized for purposes of calculating the Maryland estate tax
even if an inconsistent election is made for the same decedent for Federal estate tax purposes.
d. For each item of qualified terminable interest property entered below, attach a copy of the trust document (if applicable) and an
appraisal of the value of such property.

Was Decedent’s Spouse a U.S. citizen as of the due date of the estate tax return? Yes No

Identify below each trust to which this irrevocable election applies:

Name of Trust (or other property)

Tax Identification Number of Trust

Name of Decedent’s Spouse SSN

Name and Address of Trustee(s) of Trust
If this election applies to an additional trust or trusts, attach a continuation schedule or additional sheets identifying each additional
trust or property to which this election applies.
Amount
Item Letter Description of Maryland Qualified Terminable Interest Property (Fair Market Value)

1. TOTAL AMOUNT of Qualified Terminable Interest Property listed above that is not listed on Schedule M
of the federal Form 706. (Enter on Line 5, Section IV of the Maryland Estate Tax Return) . . . . . . . . . . . $ _______________

- 8 -

Form MET 1 Decedent information:
Schedule F
Rev. 06/23             First name Middle name                            Last name                                                   Social Security number

                                  SCHEDULE F
           Use this schedule to elect portability of the Deceased Spousal Unused Exclusion (DSUE) 
                                  if the decedent died on or after January 1, 2019.
PART I - To be completed by the estate of a decedent making a portability election. This is the amount claimed to be 
passed to the surviving spouse. 
1. Exclusion amount for decedent passing after December 31, 2018. . . . . . . . . . . . . . . . . . . . . .                      1. $       5,000,000.00
2. Enter the amount from Section IV, Line 7 of the MET-1 here. ... . . . . . . . . . . . . . . . . . . . . . .                   2. $
3. Deceased Spousal Unused Exclusion Amount: Subtract Line 2 from Line 1.
     This is the DSUE amount portable to the surviving spouse. To elect portability of the
     deceased spouse unused exclusion amount, check here ........................                                                3. $
PART II – To be completed by the deceased surviving spouse claiming an unused exclusion amount on this MET-1.
     Enter the name of the predeceased spouse:    ______________________________________________________________
     Enter Social security number of the predeceased spouse:   ____________________________________________________
1. Maryland exclusion amount at time of death for the predeceased spouse. . . . . . . . . . . . . . . . .                        1. $
2. Enter the tentative taxable estate amount for predeceased spouse.
     (MET-1 Section IV, Line 7 or Federal Form 706, Line 3a). . . . . . . . . . . . . . . . . . . . . . . . . . . . .            2. $
3. Subtract Line 2 from Line 1. Enter this amount on line Section IV, Line 8b.  . . . . . . . . . . . . . . .                    3. $
4. Multiply Line 3 by 40%  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. $

                                         8

- 9 -

                                                     GENERAL INSTRUCTIONS
                                   For estates of decedents dying after December 31, 2018.
When the Form MET 1 must be filed: A Maryland estate tax                    subsections,  if  there  is  a  surviving  spouse.  Schedule  M 
return  (Form  MET 1)  must  be  filed  where  the  federal  gross          should  be  completed  even  if  marital  deduction  property 
estate  plus adjusted  taxable  gifts  plus,  property  for  which a        was reported according to the special rule of Reg. Section 
Maryland QTIP election was previously made on a Form MET 1                  20.2010(a)(7)(ii).
filed for the estate of the decedent’s predeceased spouse equals       NOTE: If you are not required to file a federal estate tax 
or exceeds $5,000,000, and the decedent at the date of death           return with the IRS but are required  to  file a Maryland 
was:                                                                   estate tax return, attach a copy of the pro forma federal 
1.    A resident of the State of Maryland or                           Form 706 prepared, with scheduled and supporting 
2.      A  nonresident  of  the  State  of  Maryland  whose  estate    documentation, as though a federal return was required. 
      includes any interest in real property permanently located         Copies of all disclaimers
      in this State;  or  tangible  personal  property  that  has  a
      taxable situs in this State.                                       Date of death      account statements  (bank, investment, 
The Maryland estate tax return must be filed within nine months             retirement, etc.)
after the date of death of the decedent, even if the federal estate      All   appraisals used to value property included on Form 
tax return (IRS Form 706) is not required to be filed with the              706  including, but not limited to, real  property and 
Internal Revenue Service.                                                   collections of personal property valued at over $3,000.
Who must file Form MET  1:      The duly appointed  personal               Form 712, Life Insurance Statement       , for any policies 
representative shall file the  return.  If  there  is more  than  one       of life insurance reported on Form 706, even if its value is 
personal representative, the return must be made jointly by all.            not included in the estate.
If there is no personal representative appointed, every person in        Proof of the extent, origin, and nature of the decedent’s 
actual  or  constructive possession  of  any property  of  the 
decedent is required to make and file a return.                             interest and the interest(s) of the decedent’s co-tenant(s) 
                                                                            for all property reported on Schedule E, Part 2 at less than 
Where to file return: The Maryland estate tax return is filed               its full value.
directly  with the  Comptroller.  Mail  the  estate  tax  return  and 
payment to:                                                              Detailed breakdown of miscellaneous expenses
      Comptroller of Maryland                                            Date of death mortgage statements
      Revenue Administration Division - Estate Tax Unit                    Promissory Notes
      P.O. Box 828
      Annapolis, MD 21404-0828                                           Copies of any documents directing a  charitable  transfer 
                                                                            reported on Schedule O.
What to include with the return:       When filing the Maryland 
estate  tax  return,  include  Maryland  Schedule  A  if  applicable,  This list is not meant to be exhaustive, but highlights specific 
Maryland  Schedule B,  Maryland  Schedule  C if applicable, and        lines and supporting documents that  are  often  overlooked. 
Maryland Schedule D if applicable.  In addition to the Maryland        Failure to provide these  documents  with  the  return  will  delay 
schedules, you must complete and submit the following                  processing.
documentation:
                                                                       Tips for faster processing of Maryland Estate Tax returns 
  Fully complete federal estate  tax  return,  Form 706,  with        with no tax liability:
special attention to the following:
                                                                       As a result of the marital deduction/Maryland QTIP, please flag 
Part 1                                                                 the following pages of the filing:
     Attach a copy of the  Letters of Administration.                 •    Form MET-1, page 2;
     If decedent died testate, check box on line 8 and attach a       •    Form MET-1, Schedule D, if a QTIP election is being made;
      copy  of  the Last Will & Testament     and  any  codicils       •    Form 706, page 2; and
      thereto.
                                                                       •    Form 706, Schedule M.  Please also ensure that items 1-3
Part 2                                                                      and all subsections are complete.
   •  Report adjusted taxable gifts on line 4.                         As the result of charitable deductions, please flag the following 
     Attach Form 709, Gift Tax Return   , covering gifts made         pages of the filing:
      within 1 year of the decedent’s death.                           •    Form 706, page 3;
Part 4                                                                 •    Form 706, Schedule O; and
   •  Fully  complete  and  attach  any  necessary  supplemental       •  The relevant page of the will, trust, or other documentation 
      documents or schedules per Part 4.                                    designating the charitable beneficiary or otherwise
     Attach thedeath certificate.                                          authorizing the charitable donation.
     Attach   trust documents where decedent was a grantor            Alternate  Valuation:  With  regard  to  an  election  to  value 
      or possessed a power, beneficial interest, or trusteeship.       property as provided in §2032 of the Internal Revenue Code, if 
      Include any amendments or restatements.                          a federal estate tax return is not required to be filed with the 
                                                                       Internal  Revenue  Service,  an  irrevocable  election made  on  a 
     Attach power of appointment instruments        .                 timely filed Maryland estate tax return shall be deemed to be an 
Part 5                                                                 election as required by §2032(d) of the Internal Revenue Code. 
                                                                       In  such  cases,  the  provisions  of  §2032(c)  of  the  Internal 
   •  Make an entry on every line of the Recapitulation, even if       Revenue Code do not apply. An election may not be made unless 
      it is zero.                                                      that election will decrease the value of the gross estate, and the 
Schedule F                                                             Maryland  estate  tax  due  with  regard  to  the  transfer  of  a 
   •  Completed Schedule F must be filed with all returns.             decedent’s  Maryland  estate.  Report  an  election  for  alternate 
                                                                       valuation of property by entering a check mark in the appropriate 
Schedule M                                                             box on the front page of the Maryland estate tax return, and by 
   •  Fully complete  Schedule  M,  including items  1-3  and  all     reporting  the  same  on  the  pro  forma  Form  706  filed  with the 
                                                                       MET  1.  You  must  attach  all  of  the  required  statements  and 
COM/RAD-101 
                                                                      9

- 10 -

appraisals.  In  cases  in  which  a  federal  estate  tax  return  is  filed   remittance  of  the  estimated  Maryland  estate  tax;  or  a  request 
with the Internal Revenue Service, an election for alternate                    for an alternative payment schedule. See Administrative Releases
valuation of property for Maryland estate tax purposes must be the              #4 and #30 for additional instructions.
same as the election made for federal estate tax purposes.                      When  and  Where  to  pay  the  tax:    The  Maryland  estate  tax  is 
Maryland Qualified Agricultural Property (QAP) Exclusion: To                    payable to the Comptroller of Maryland nine months from the
elect to exclude up to $5,000,000 of the value of qualified                     date of death. The check should be mailed directly to the
agricultural property from the value of the gross estate and                    Comptroller of Maryland, Revenue Administration Division, P.O.
benefit from a tax rate not to exceed 5% of the value of such                   Box 828, Annapolis, Maryland 21404-0828 with the remittance
property exceeding $5,000,000, certain forms must be filed with the             form MET    3  that is  included     in the  return  package.   The
Comptroller as   attachments  to   the    Maryland   Estate    Tax              Comptroller  may  allow  an  alternative  payment  schedule  for  the 
Return.  To  request  these  forms,  please  call  the  Estate  Tax  Unit  at   Maryland estate tax in the form of a payment deferral or
(410) 260-7850.                                                                 installment payment plan. See Administrative Release #30 for
Portability of  the  Maryland      Deceased   Spousal       Unused              specific procedures.
Exclusion (DSUE):    Portability provides that any unused basic                 Interest, Penalties and Liens: Interest will accrue at the
exclusion  amount  that  remains  at  the  death  of  the  last  deceased       statutory rate on unpaid Maryland estate tax from the due date of 
spouse  (called  the  “deceased  spousal  unused  exclusion  amount”)           the  return  to  the  date  of  actual  payment.  See  Administrative 
may  be  used  by  the  surviving  spouse,  in  addition  to  the  surviving    Release  #14  for  current  rates.  Penalties  are  provided  by  statute 
spouse’s own exclusion. The last deceased spouse is the most                    for:
recently deceased person who was married to the surviving
spouse at the time of the surviving spouse’s death.                             1. failure to pay the tax when due - up to 10 percent; and
All portability elections must be made in accordance with MD                    2. failure to comply with Notice and Demand - 25 percent; and
Code, Tax - General, § 7-309.                                                   3. substantial estate tax valuation understatement - a 25
Portability can only be elected on a timely filed estate tax return of              percent penalty applies to any underpayment of Maryland
the predeceased spouse whose exclusion is intended to be used,                      estate tax if the underpayment exceeds $5,000 and is
regardless of whether the estate of the predeceased spouse is                       attributable to a   “substantial    estate tax   valuation
otherwise required to file a tax return. If  a  person  files  a  Maryland          understatement,” which is defined as a valuation at 60
estate  tax  return  solely  for  the  purpose  of  making  a                       percent or less of the amount determined to be the correct
portability  election,  the  personal  representative  shall  file  the             value.
Maryland  estate tax return within 5 years after the date of death of 
the decedent.                                                                   Unpaid tax, interest and penalties, become subject to lien in
The DSUE amount can only be claimed by surviving spouses who die                favor of the state upon all property and rights to the property
on or   after   January 1, 2019.   The    DSUE      amount  cannot              belonging to the estate.
exceed  $5,000,000  or  the  amount  of  the  unused  basic  exclusion          Reporting of Adjustments: After a Maryland estate tax return has
amount, whichever is less.                                                      been filed, an   amended  Maryland      estate tax   return  (Form
How to Elect Portability:                                                       MET1)    shall  be  filed  if  the  Maryland  estate  tax  liability  is 
                                                                                increased  because  of:
Nonresident     Predeceased        Spouses or    Predeceased
Spouses Dying Prior to 1/1/2019                                                 1. a change in the federal gross estate, federal taxable estate,
To elect portability of the decedent's unused exclusion amount for                  federal estate tax, or other change as determined under the
the benefit of the surviving spouse, the estate's personal                          Internal Revenue Code;
representative must timely file Federal Form 706 and make the 
relevant portability election. (No MET-1 is required to be filed if             2. after-discovered property;
the estate is under the Maryland filing threshold.)                             3. a correction to the value of previously reported property;
Predeceased Spouses with Maryland Property Dying on or                          4.a correction to the amount of previously claimed deductions;  or
after 1/1/2019
To elect portability of the predeceased spouse’s exclusion                      5. any other correction to a previously filed return.
amount      for 2019    decedents  and    later, the personal
representative of the predeceased spouse must file a timely
MET-1 and complete Schedule F, Part I, even if the predeceased                  The amended return shall be filed within 90 days after the later to 
spouse’s estate is not taxable. Please note, the MET-1                          occur  of  the  date  of  the  event that  caused  the  increase  in  the 
requirement only applies if the deceased spouse either (a) was a                Maryland  estate  tax  liability  or  the  date  on  which  the  person 
Maryland resident, or (b) property with a Maryland estate tax situs             required  to  file  an  amended  Maryland  estate  tax  return  learned  or
was included in the gross estate. As provided in MD Code, Tax -                 reasonably  should  have  learned       of the   increase   in  the
General, § 7-309(b)(9)(ii)2, nonresident predeceased spouses                    Maryland estate tax liability. Any additional tax, interest and
whose gross estates do not include Maryland property are subject                penalties determined to be due shall be paid to the Comptroller of 
to the same rules as a pre-2019 deceased spouse.                                Maryland at the same time the amended return is filed.
                                                                                Refund of Excess Payment: If an adjustment results in a
How to Claim DSUE on Surviving Spouse’s MET-1:                                  decrease  in  the  Maryland  estate  tax,  the  person  responsible  for 
                                                                                filing  the  Maryland  estate  tax  return  shall  file  an  amended  return 
Nonresident     Predeceased        Spouses or    Predeceased                    (Form MET 1) to claim a refund of previously paid Maryland
Spouses Dying Prior to 1/1/2019                                                 estate tax. Claims shall be supported with documents required by 
Complete Schedule F, Part II and Section IV, Line 8b. You must also             the  Comptroller.  Refunds  found  to  be  due  shall  be  paid  by  the 
attach a copy of the predeceased spouse’s Federal Form 706. The                 Comptroller as   provided for in     Section 13-901,  Tax-General
Federal Form 706 must include a valid portability election.                     Article,      Annotated         Code           of     Maryland.
Predeceased Spouses with Maryland Property Dying on or 
After 1/1/2019                                                                  For forms, instructions and Administrative Releases #4,
You must file the MET-1 and complete Schedule F, Part II and                    #14 or #30, contact:
Section IV, Line 8b.
                                                                                Comptroller of Maryland
Extension of time to file: The Comptroller may extend the time to               Revenue Administration Division - Estate Tax Unit 
file an estate tax return up to 6 months, or if the person                      P.O. Box 828
required to file the estate tax return is out of the United States, up          Annapolis, MD 21404-0828
to 1 year.                                                                      Phone: (410) 260-7850
An application form, MET 1E must be filed with the Comptroller on 
or  before  the  statutory  due  date  and  should  include:  a  copy  of       E-mail: estatetaxhelp@marylandtaxes.gov
the federal extension request, Form 4768, if applicable; for                    Website: www.marylandtaxes.gov

COM/RAD-101 
                                                                              10

- 11 -

                                                                                                  Rev. 06/23 
FORM                               MARYLAND ESTATE TAX                                            COM/RAD-101D
MET 3                              REMITTANCE FORM
Mail this form and the tax due to: Comptroller of Maryland, P.O. Box 828, Annapolis, MD 21404-0828
Decedent’s name                                                   Social Security number

Maryland county or counties in which taxable property is located: Date of death

Name and address of contact person                                Amount remitted

                                                                  $

                                   The tax due must be remitted with this form.

                                   11

PDF file checksum: 3373729761

(Plugin #1/10.13/13.0)