PDF document
- 1 -
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



- 2 -
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



- 3 -
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



- 4 -
                                                 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






PDF file checksum: 134487734

(Plugin #1/9.12/13.0)