MARYLAND ESTATE TAX RETURN - forms.marylandtaxes.gov

1 Form MET 1. Rev. 07/17. 2017. USE THIS AREA FOR DATE STAMPS DO NOT WRITE IN THIS AREA. Reference Numbers Revenue Administration Division Comptroller:_____. Box 828. Annapolis, MD 21404-0828 Register:_____. MARYLAND ESTATE TAX RETURN . To be used for decedents dying after December 31, 2016 and before January 1, 2018. Attach the Federal ESTATE Tax RETURN , Form 706. Please print or type. Original RETURN Surviving Spouse Alternate Valuation Refund claimed 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).

2 SECTION I. 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 (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: SECTION II.

3 Name Phone number Address line 1. Address line 2 E-mail address 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: SECTION III.

4 I,_____Register of Wills for_____. hereby certify that MARYLAND inheritance taxes totaling_____ have been paid as of _____. Date Signed_____. Register of Wills COM/RAD-101 17-49. 1. Form MET 1 Decedent information: Rev. 07/17. First name Middle name Last name Social Security number COMPUTATION OF MARYLAND ESTATE TAX Do not write in this area Comptroller's for estates of decedents dying after December 31, 2016 and before January 1, 2018 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).

5 $. 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. Subtract $3,000,000 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 .. $. 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).

6 $. 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).

7 $. 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 COM/RAD-101 17-49. 2. INSTRUCTIONS - SECTIONS I - IV OF MET 1. For estates of decedents dying after December 31, 2016 and before January 1, 2018.

8 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.

9 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 line 10. If the augmented gross ESTATE includes Section II Enter the information concerning all person(s). property in MARYLAND and outside the state, responsible for filing the RETURN . 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.

10 Notice is necessary. The person(s) responsible for Line 14b Enter the portion of any tax paid to another filing the RETURN will be contacted in the event the state or territory on property included in the contact person does not respond or if no contact MARYLAND ESTATE shown on line 26 of Schedule person is listed. All person(s) responsible A. You must provide evidence of payment and for filing the RETURN must sign and date the attach your computation of this credit. RETURN . Line 16a Enter the total of any payments remitted as Section III This section will be completed by the Register of estimated payments with a filing extension or Wills after the RETURN is received by the Comptroller.