Estate and Inheritance Tax

The Maryland estate tax is a state tax imposed on the privilege of transferring property. Simply stated, the tax consists of an accounting of everything a decedent owned or had certain interests in at the date of death. The tax is administered and collected by the Comptroller of Maryland and is due within nine (9) months after the decedent's date of death. See the MET-1 Estate Tax Return and the links below for more information.

The Maryland inheritances tax is a tax imposed on the privilege of receiving property. The tax is collected by the Register of Wills located in the county where the decedent either lived or owned property and is not due until the property is distributed from the estate. For more information, contact the Office of the Register of Wills.

As you navigate through the process use the links at the bottom of each page. The following will get you started in the right direction:

  • Learn about it! Visit the Tax Information section to find out what's new for the current tax year, to get answers to frequently asked questions, get tax rates, tax tips and for all the details of the tax legislation.
  • File it! Visit the Filing Information section for all of the steps, instructions and tools to complete the task. There you will find everything you need to know about that 1099G you got in the mail, filing requirements, residency, filing status, exemptions, credits, deductions, checkoffs, filing deadlines, extensions, amendments, tax forms, electronic filing, and more. We can even prepare your return for free as long as your federal income tax return is already prepared.
  • Pay it! No one likes to pay, but if you have to, visit the Payment Information section to find out how to do it as quickly and easily as possible.
  • Get that refund! You've been waiting all year, and you want it now. Learn how in the Refund Information section.
  • Get help if you need it! If you need help contact us.