Form MET-1E Rev. 04/23 USE THIS AREA FOR DATE STAMPS DO NOT WRITE IN THIS AREA Reference Numbers Revenue Administration Division P.O. Box 828 Comptroller: _______________ Annapolis, MD 21404-0828 Register: __________________ APPLICATION FOR EXTENSION OF TIME TO FILE THE MARYLAND ESTATE TAX RETURN To be used for decedents dying after December 31, 2018. Please print or type. Attach a copy of the signed federal Form 4768, including attachments, if applicable. Make check payable to the Comptroller of Maryland. Send payment and this form to the address above. Decedent information: First name Middle name Last name Social Security number Address at date of death (number and street) City County State ZIP code Date of death Due date of return Requested extension date (not to exceed six months) Jurisdiction of Probate Jurisdiction of Maryland Probate (if decedent is not a Maryland resident) Application Filer Information: Name Address line 1 SECTION I Address line 2 City County State ZIP code Person(s) responsible for filing the Maryland estate tax return: Attach continuing schedule in same format, including signatures, 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 Estimated Tax Calculation: 1. Estimated augmented gross estate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ _______________ 2. Estimated deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ _______________ 3. Estimated taxable estate (line 1 minus line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ _______________ 4. Estimated taxable estate including adjusted taxable gifts . . . . . . . . . . . . . . . . . . . . . . . . . . . $ _______________ 5. Subtract sum of $5,000,000 and the Maryland deceased spousal unused exclusion amount (see instructions) from line 3 and enter here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ _______________ 6. Multiply line 5 by 16% (.16) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ _______________ 7. Estimated federal credit for state death taxes (See worksheet A) . . . . . . . . . . . . . . . . . . . . . $ _______________ SECTION II 8. Percentage of Maryland estate to augmented gross estate . . . . . . . . . . . . . . . . . . . . . . . . . . _______________ % 9. Multiply line 7 by line 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ _______________ 10. Estimated Maryland estate tax liability (Enter the lesser of line 6 or line 9) . . . . . . . . . . . . . . $ _______________ 11. Less: Inheritance tax paid to-date (attach receipts) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ ( _______________) 12. Estimated Maryland estate tax (remit with this request) . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ _______________ Signature and Verification: Under the penalties of perjury, I certify that I have examined this form, including schedules and statements, and that these documents are true, correct and complete to the best of my knowledge, information and belief. __________________________________________ OR ______________________________________________________________________________________________________________________________________ SECTION III Signature of person responsible for filing return Date Signature of preparer other than person responsible for filing return Date COM/RAD-101E 1 |
Form MET 1EForm MET- Decedent Decedent information:information: Rev. 04/23 FirstFirst namename MiddleMiddle namename LastLast name name SocialSocial SecuritSecurity numbery number WORKSHEET A TO CALCULATE ESTIMATED CREDIT FOR STATE DEATH TAXES 1. Estimated taxable estate (line 3 from Section II) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ __________________ 2. Less $60,000 adjustment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ __________________(60,000.00) 3. Estimated Adjusted Taxable Estate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ __________________ Use Table B and lines 4 through 8 below to compute estimated Maximum Credit for State Death Taxes From the Estimated Adjusted Taxable Estate Table B – Computation of Maximum Credit for State Death Taxes (1) (2) (3) (4) (1) (2) (3) (4) Adjusted tax- Adjusted tax- Credit on Rate of credit Adjusted tax- Adjusted tax- Credit on Rate of credit able estate able estate amount in col- on excess over able estate able estate amount in col- on excess over equal to or less than - umn (1) amount in col- equal to or less than - umn (1) amount in col- more than – umn (1) more than – umn (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 $400 1.6 3,040,000 3,540,000 190,800 9.6 140,000 240,000 1,200 2.4 3,540,000 4,040,000 238,800 10.4 240,000 440,000 3,600 3.2 4,040,000 5,040,000 290,800 11.2 440,000 640,000 10,000 4.0 5,040,000 6,040,000 402,800 12.0 640,000 840,000 18,000 4.8 6,040,000 7,040,000 522,800 12.8 840,000 1,040,000 27,600 5.6 7,040,000 8,040,000 650,800 13.6 1,040,000 1,540,000 38,800 6.4 8,040,000 9,040,000 786,800 14.4 1,540,000 2,040,000 70,800 7.2 9,040,000 10,040,000 930,800 15.2 10,040,000 - - - - - - - 1,082,800 16.0 4. Estimated gross federal tax using the estimated taxable estate, including gifts and Table A from the federal Form 706 instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ __________________ 5. Unified Credit of $1,945,800 less estimated adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ __________________ 6. Subtract line 5 from line 4 (do not enter less than zero) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ __________________( ) If line 6 is zero, STOP here. The estimated Maryland estate tax is zero. Otherwise, continue to line 7. 7. Estimated state death tax credit. Calculate the credit using Table B above and the Estimated Adjusted Taxable Estate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ __________________ 8. Enter the lesser of line 6 or line 7. This is the estimated allowable federal credit for state death taxes. Enter on line 7 in Section II of this application . . . . . . . . . . . . . . . . . . . . . . . . . .$ __________________ COM/RAD-101E 2 |
Form MET-1E Decedent information: First name Middle name Last name Social Security number WORKSHEET B TO BE COMPLETED BY THE DECEASED SURVIVING SPOUSE PLANNING TO CLAIM AN UNUSED EXCLUSION AMOUNT ON THIS MET-1E. 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. Add this amount to the deduction on Line 5, Section II. 3. $ 4. Multiple Line 3 by 40%. 4. $ COM/RAD-101E 23-49 3 |
INSTRUCTIONS FOR MET 1E APPLICATION FOR EXTENSION OF TIME TO FILE THE MARYLAND ESTATE TAX RETURN An extension to file the Maryland estate tax return will generally be allowed for up to six months from the due date of the return or up to one year if the person required to file the return is out of the country. The Maryland filing extension must be requested on or before the statutory nine-month due date. An extension may be requested by completing the MET 1E form and forwarding it to the Comptroller of Maryland along with the following: • Copy of the federal extension request, Form 4768, with Line 8 Determine the percentage that the Maryland property attachments, if applicable bears to the estimated total augmented gross estate • Payment of the estimated Maryland estate tax, if any (or and report on this line. This will be 100 percent unless a request for an alternative payment schedule) the augmented gross estate includes property in more than one state, territory, etc. Mail to: Comptroller of Maryland Revenue Administration Division – Estate Tax Line 9 Multiply line 7 by line 8. Section Line 10 Determine the estimated Maryland estate tax liability P.O. Box 828 by entering the lesser of line 6 or line 9. Annapolis, MD 21404-0828 Line 11 Deduct only inheritance tax that has actually been paid Important: The granting of an extension of time to file the at the time of this filing. Maryland estate tax return does not change the due date for Line 12 Estimated Maryland estate tax- subtract line 11 from payment of the tax as provided by statute. As provided line 10. This is the amount that should be remitted in Section 13-601(d) of the Tax-General Article, Annotated Code with this form. If you are unable to remit this balance, of Maryland, statutory interest will be due on any portion of the see Administrative Release # 30 for instructions on Maryland estate tax liability not satisfied by the nine-month due requesting an alternative payment schedule. date. Late payments of either the estimated or balance due amounts may also be subject to late payment Section III – Verification penalties as provided in Section 13-701 of the Tax-General Article, Annotated Code of Maryland. • The person responsible for filing the Maryland estate tax return must sign in Part III unless someone is filing this Section I – Identification form on their behalf. If there is more than one person responsible for filing the return, only the signature of one • Complete all of the decedent information. is required. • Complete the application filer information if filed by • If the form is filed by someone other than the person someone other than the person responsible for filing the responsible for filing the return, then the application filer Maryland estate tax return. Include the full mailing must sign the extension request. address. • Complete the information pertaining to the person(s) Portability of the Maryland Deceased Spousal Unused responsible for filing the Maryland estate tax return and Exclusion (DSUE): Portability provides that any unused basic paying the Maryland estate tax. Complete this section, exclusion amount that remains at the death of the last deceased including the full mailing address for each person spouse (called the “deceased spousal unused exclusion amount”) responsible for filing the return. (Attach additional pages may be used by the surviving spouse, in addition to the if there are more than three persons.) surviving spouse’s own exclusion. The last deceased spouse is the most recently deceased person who was married to the Section II – Calculations surviving spouse at the time of the surviving spouse’s death. Line 1 Estimated augmented gross estate is the federal gross The DSUE amount can only be claimed by surviving spouses estate from line 1 of federal Form 706, plus the value who die on or after January 1, 2019. The DSUE amount cannot of property for which a Maryland QTIP election was exceed $5,000,000 or the amount of the unused basic exclusion previously made on a form MET 1 filed for the estate amount, whichever is less. of the decedent’s predeceased spouse. How to Calculate DSUE on Surviving Spouse’s MET-1E: Line 2 Estimated deductions are the deductions allowable Complete Worksheet B. Add the amount from line 3 of this under the federal estate tax (other than the deduction worksheet to $5,000,000 and follow instruction for line 5 of for state death taxes) plus the deductions for a this form. Maryland QTIP election made in the current return. Approval: Written determination from the Comptroller will be Line 3 Estimated taxable estate – subtract line 2 from line 1. sent to the application filer or to the person responsible for filing Line 4 Estimated taxable estate including adjusted taxable the return if the application filer section is left blank. A copy of gifts is the total of the taxable estate above plus the the approved federal Form 4768 will be required on or before adjusted taxable gifts from line 4 of the federal Form the extending filing date of the Maryland estate tax return for 706. Calculate estimated federal tax on this amount those estates that requested a federal extension. using Table A from the federal Form 706 instructions. For additional information, contact: Line 5 Line 5 Subtract $5,000,000 plus the DSUE Calculated on Worksheet B, if applicable. Comptroller of Maryland Revenue Administration Division - Estate Tax Unit Line 6 Multiply the amount of line 5 by 16% (.16) to obtain P.O. Box 828 the estimated limit on Maryland estate tax. Annapolis, MD 21404-0828 Line 7 The estimated federal credit for state death taxes is Phone: (410) 260-7850 the maximum allowable credit without reduction for the federal phase-out and repeal of this credit. See E-mail: taxhelp@marylandtaxes.gov. Worksheet A on the application. Web site: www.marylandtaxes.gov COM/RAD-101E 4 |