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Form MET 1
Rev. 08/2             1
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 ___________________________________________
COM/RAD-101                                   Register of Wills
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Form MET 1       Decedent information:
Rev. 08/ 12
                 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

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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.

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Form MET 1  Decedent information:
Schedule A
Rev. 08/21             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.

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Form MET 1     Decedent information:
Schedule B
Rev. 08/21           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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $ ______________

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Form MET 1 Decedent information:
Schedule C
Rev. 08/21 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) . . . . . . . . . . . . . . . . . . . . . . . . . . . $ ______________

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Form MET 1 Decedent information:
Schedule D
Rev. 08/21 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) . . . . . . . . . . . $ _______________

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Form MET 1  Decedent information:
Schedule F
Rev. 08/21             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. $

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                                                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 the death 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 
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appraisals. In cases in which a federal estate tax return is filed          an  alternative  payment  schedule.  See  Administrative  Releases 
with the Internal Revenue  Service,  an  election for  alternate            #4 and #30 for additional instructions.
valuation of property for Maryland estate tax purposes must be              When and Where to pay the tax: The Maryland estate tax is 
the same as the election made for federal estate tax purposes.              payable  to  the  Comptroller  of  Maryland  nine  months  from  the 
Maryland Qualified Agricultural Property (QAP) Exclusion:                   date  of  death.  The  check  should  be  mailed  directly  to  the 
To  elect  to  exclude  up  to  $5,000,000  of  the  value  of  qualified   Comptroller of Maryland, Revenue Administration Division, P.O. 
agricultural property  from  the  value  of  the  gross  estate  and        Box 828, Annapolis, Maryland 21404-0828 with the remittance 
benefit from a tax rate not to exceed 5% of the value of such               form  MET 3  that  is included  in the  return  package.  The 
property exceeding $5,000,000, certain forms must be filed with             Comptroller may allow an alternative payment schedule for the 
the  Comptroller  as  attachments  to the  Maryland  Estate  Tax            Maryland  estate  tax  in the  form  of  a  payment  deferral  or 
Return. To request these forms, please call the Estate Tax Unit at          installment payment  plan. See  Administrative Release  #30 for 
(410) 260-7850.                                                             specific procedures.
Portability  of  the  Maryland  Deceased Spousal Unused                     Interest, Penalties  and Liens: Interest  will  accrue  at the 
Exclusion (DSUE): Portability provides that any unused basic                statutory rate on unpaid Maryland estate tax from the due date 
exclusion amount that remains at the death of the last deceased             of the return to the date of actual payment. See Administrative 
spouse (called the “deceased spousal unused exclusion amount”)              Release #14 for current rates. Penalties are provided by statute 
may be used by the surviving spouse, in addition to the surviving           for:
spouse’s  own  exclusion.  The  last  deceased  spouse  is the  most        1. failure to pay the tax when due - up to 10 percent; and
recently  deceased  person  who  was  married  to  the  surviving 
spouse at the time of the surviving spouse’s death.                         2. failure to comply with Notice and Demand - 25 percent; and
All portability  elections  must  be  made  in  accordance  with MD         3. substantial estate  tax  valuation understatement  - a 25
Code, Tax - General, § 7-309.                                                   percent  penalty  applies to  any  underpayment  of  Maryland
                                                                                estate  tax  if  the  underpayment  exceeds  $5,000  and  is
Portability can only be elected on a timely filed estate tax return             attributable  to a  “substantial estate tax  valuation
of  the  predeceased  spouse  whose  exclusion is intended  to be               understatement,” which is defined  as  a  valuation  at  60
used,  regardless of  whether  the estate  of  the  predeceased                 percent or less of the amount determined to be the correct
spouse is otherwise required to file a tax return.                              value.
The DSUE amount can only be claimed by surviving spouses who                Unpaid tax,  interest  and  penalties,  become  subject to lien in 
die  on  or  after  January  1,  2019.  The  DSUE  amount  cannot           favor of the state upon all property and rights to the property 
exceed $5,000,000 or the amount of the unused basic exclusion               belonging to the estate.
amount, whichever is less. 
                                                                            Reporting of Adjustments: After a Maryland estate tax return 
How to Elect Portability:                                                   has  been  filed,  an  amended  Maryland  estate  tax  return  (Form 
Nonresident Predeceased Spouses or Predeceased                              MET 1)  shall  be  filed  if  the  Maryland  estate  tax  liability  is 
Spouses Dying Prior to 1/1/2019                                             increased because of:
To elect portability of the decedent's unused exclusion amount              1. a change in the federal gross estate, federal taxable estate,
for the benefit of the surviving spouse, the estate's personal                  federal estate tax, or other change as determined under the
representative must timely file Federal Form 706 and make the                   Internal Revenue Code;
relevant portability election. (No MET-1 is required to be filed 
if the estate is under the Maryland filing threshold.)                      2. after-discovered property;
Predeceased Spouses with Maryland Property Dying on                         3. a correction to the value of previously reported property;
or After 1/1/2019                                                           4. a correction to the amount of previously claimed deductions;
To  elect  portability  of  the  predeceased  spouse’s  exclusion               or
amount for 2019 decedents and later, the personal                           5. any other correction to a previously filed return.
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 
spouse’s  estate  is  not  taxable.  Please  note,  the  MET-1              to occur of the date of the event that caused the increase in 
requirement only applies if the deceased spouse either (a) was              the Maryland estate tax liability or the date on which the person 
a Maryland resident, or (b) property with a Maryland estate tax             required to file an amended Maryland estate tax return learned 
situs was included in the gross estate. As provided in MD Code,             or  reasonably  should have  learned  of  the  increase  in the 
Tax  -  General,  §  7-309(b)(9)(ii)2,  nonresident  predeceased            Maryland  estate tax  liability.  Any additional tax,  interest  and 
spouses whose gross estates do not include Maryland property                penalties determined to be due shall be paid to the Comptroller 
are subject to the same rules as a pre-2019 deceased spouse.                of Maryland at the same time the amended return is filed.
How to Claim DSUE on Surviving Spouse’s MET-1:                              Refund  of Excess  Payment:  If  an  adjustment  results  in  a 
Nonresident Predeceased Spouses or Predeceased                              decrease in the Maryland estate tax, the person responsible for 
Spouses Dying Prior to 1/1/2019                                             filing the Maryland estate tax return shall file an amended return 
Complete Schedule F, Part II and Section IV, Line 8b. You must              (Form  MET 1)  to  claim  a  refund  of  previously  paid Maryland 
also attach a copy of the predeceased spouse’s Federal Form                 estate tax. Claims shall be supported with documents required 
706. The Federal Form  706  must include a  valid portability               by the Comptroller. Refunds found to be due shall be paid by the 
election.                                                                   Comptroller  as  provided  for  in  Section  13-901,  Tax-General 
                                                                            Article, Annotated Code of Maryland.
Predeceased Spouses with Maryland Property Dying on                         For  forms, instructions and Administrative  Releases #4, 
or After 1/1/2019                                                           #14 or #30, contact:
You must file the MET-1 and complete Schedule F, Part II and 
Section IV, Line 8b.                                                        Comptroller of Maryland
Extension of time to file: The Comptroller may extend the time              Revenue Administration Division - Estate Tax Unit
to 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,         Annapolis, MD 21404-0828
up to 1 year.                                                               Phone: (410) 260-7850
An application form, MET 1E must be filed with the Comptroller              E-mail: taxhelp@marylandtaxes.gov
on or before the statutory due date and should include: a copy              Web site: www.marylandtaxes.gov
of  the  federal  extension  request,  Form  4768,  if  applicable; 
remittance of the estimated Maryland estate tax; or a request for 
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                                                                                                              Rev. 08/21 
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.

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