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Form MET-1 Fillable Estate Tax Return for decedents dying after December 31, 2012 and before January 1, 2014.
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)
fill out the interactive Combined Registration forms and publications see if you are among the owners of millions in tax regulations $10 000 20 000 $1 800 20 $40 000 ([1]) ([1]) ([1]) ([2]) ([2]) ([2]) ([3]) (60 000 00) (a Estimated tax previously remitted) (a Maryland inheritance tax paid) (Address at date of death (number and street) (Address line 1) (Address line 2) (Alternate Valuation) Unchecked (Amended return) Unchecked (Amount) (Augmented gross estate (from line 3) (City) (Complete mailing address) (Complete mailing address) (County) (Date of Death of Decedent s former Spouse) (Date of death) (Date) (Date) (Decedent s name) (Description of Maryland Qualified Terminable Interest Property) (Fair Market Value) (Federal estate tax return has been or will be filed with the IRS) Unchecked (Federal total gross estate (from line 1 federal Form 706) (Form 706) because these assets were not subject to a federal QTIP election and thus are not includible in the decedent s (hereby certify that Maryland inheritance taxes totaling [1]) (Item Letter) (Item Number Row 1) (line 15 minus line 16c) (line 15) that is not satisfied by the statutory due date on page 1 of the return A 25 percent noncompliance (line 26 divided by line 24) rounded to two decimal places (Maryland decedent (from line 23) (Maryland estate (subtract line 25a or 25b from line 24) (Middle name) (Middle name) (Name and Address of Trustee(s) of Trust) (name of county or Baltimore City) (Name of Decedent s former Spouse) (Name of Decedent s Spouse) (Name of Trust (or other property) (Name) (Name) (Nonresident decedent (line 24 minus line 23) (Original return) Unchecked (Pay in full when filing this return) (Percent) (Phone number) (REFUND) (Register of Wills for) (remitted (amended returns only) (Schedule A line 27) (Social Security number) (Social Security number) (SSN) (State) (Tax Identification Number of Trust) (text) (text) (text) (text) (text) (text) (text) (text) (Total balance due or (overpayment)(add lines 17 18 and 19) (Total) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (undefined) (Value used in augmented gross estate Total from additional pages) (Zip code) 0 $10 000 0 18 1 000 000 345 800 1 040 000 1 082 800 1 200 1 540 000 1 800 MD TAXES (from elsewhere in Maryland) 1 A resident of the State of Maryland or 1 TOTAL (include on Line 2 Section IV of Maryland estate tax return) $ 10 000 10 040 000 100 000 150 000 23 800 30 106 800 13 of Schedule B) 140 000 146 800 150 000 250 000 38 800 32 18 000 190 800 2 040 000 2 540 000 2 A nonresident of the State of Maryland whose estate includes any interest in real property permanently located 20 000 40 000 3 800 22 23 Total 238 800 24 Augmented gross estate (from line 3) 240 000 25 Portion of estate not subject to Maryland estate tax: 250 000 500 000 70 800 34 26 Maryland estate (subtract line 25a or 25b from line 24) 27 600 27 Percentage of Maryland estate to augmented gross estate 290 800 3 040 000 3 540 000 3 600 38 800 4 040 000 4 Enter line 7 Section IV from the Maryland estate tax return $ 40 000 60 000 8 200 24 402 800 410 260 7850 (Central Maryland) 440 000 5 040 000 5 any other correction to a previously filed return 5 Enter line 4 from the federal Form 706 adjusted taxable gifts $ 500 000 750 000 155 800 37 522 800 6 040 000 6 Add lines 4 and 5 $ 60 000 80 000 13 000 26 640 000 650 800 7 040 000 7 Tentative federal tax on the amount on line 6 using Table A $ 70 800 750 000 1 000 000 248 300 39 786 800 8 040 000 8 Total gift tax payable from line 7 of the federal Form 706 $ 80 000 100 000 18 200 28 840 000 9 040 000 9 10 and 12 whichever is applicable) 9 Gross federal estate tax subtract line 8 from line 7 $ 90 000 930 800 a change in the federal gross estate federal taxable estate federal estate tax or other change as determined a correction to the amount of previously claimed deductions; or a correction to the value of previously reported property; a Estimated tax previously remitted a form MET 1 filed for the estate of the decedent s predeceased a Maryland decedent (from line 23) a Maryland inheritance tax paid a The trust or other property is listed on this Schedule D and Address at date of death (number and street) Address line 1 Address line 2 Adjusted taxable Adjusted taxable Adjusted taxable estate (subtract line 2 from line 1) $ Affidavit of person(s) responsible for filing the Maryland estate tax return: after discovered property; All Maryland Qualified Terminable Interest Property elections must be made on this Schedule D Allowable maximum credit for state death taxes (from line Allowable unified credit of $345 800 reduced by any adjustments reported on Alternate Valuation alternate valuation of property for Maryland estate tax purposes must be the same as the election made for federal Alternate Valuation: With regard to an election to value property as provided in 2032 of the Internal Revenue Amended return amended return is filed amount in column Amount of overpayment to be refunded REFUND Amount remitted An amended Maryland estate tax return is not deemed complete for processing until the Certification of An application form MET 1E must be filed with the Comptroller on or before the statutory due date and should and enter zero on line 15 and remit to the Comptroller with the remittance advice form If the total is an overpayment enter and the Adjusted Taxable Estate on line 3 of Schedule B and enter here $ and where the underpayment is greater than $5 000 Annapolis MD 21404 0828 applicable) and an appraisal of the fair market value of such property applicable) and an appraisal of the value of such property Application online appraisals In cases in which a federal estate tax return is filed with the Internal Revenue Service an election for at the date of death was: Attach continuing schedule in same format including signature if there are more than three persons responsible for filing the Attach Schedule A to Form MET1 using additional pages if necessary Attach the Federal Estate Tax Return Form 706 Attorney or contact person where correspondence should be sent: Augmented gross estate (add lines 1 and 2) b Death tax paid to another state b Maryland estate tax previously b Nonresident decedent (line 24 minus line 23) b The value of the trust (or other property) is entered in whole or in part as a deduction on this Schedule D then by entering a check mark in the appropriate box on the front page of the Maryland estate tax return and by reporting by the statutory due date on page 1 of the return Request Administrative Release #14 for the current C For each item of qualified terminable interest property entered below attach a copy of the trust document (if c Total (add lines 14a and 14b) c Total (add lines 16a and 16b) calculating the Maryland estate tax even if an inconsistent election is made for the same decedent for Federal call the Comptroller of Maryland at Certification of Inheritance Tax is received by the Comptroller Failure to file the Certification of Inheritance Tax with the return will cause a delay in the processing of your Certification of Register of Wills: City County State ZIP code Code if a federal estate tax return is not required to be filed with the Internal Revenue Service an irrevocable election Code of Maryland Column A Column B Column C Column D COM/RAD 101 13 49 COM/RAD 101D COMPLETE AND ATTACH MARYLAND SCHEDULE B Complete lines 4 13 using tables A and B below to determine the allowable maximum credit for state death taxes Complete the federal estate tax return Form 706 for the year of the decedent's death regardless of Comptroller Comptroller of Maryland Comptroller The Maryland tax return may also be filed directly with the Comptroller in which case the Certification of COMPUTATION OF MARYLAND ESTATE TAX Computation of percentage of Maryland estate to augmented gross estate correct value county in which the Maryland estate is being administered or where the property is located in the case of a nonresident Credit on amount d For each item of qualified terminable interest property entered below attach a copy of the trust document (if date if elected) of Maryland Qualified Terminable Interest Property (QTIP) for which an election was Date of death Date of death Due date of return (nine months after date of death) Extended due date of return (Attach copy of extension) Date of Death of Decedent s former Spouse SSN Date Register of Wills death taxes Enter on line 10 of the Maryland Estate Tax Return $ Decedent information: Decedent s name decedent The Register of Wills shall certify the amount of inheritance tax paid and forward the return to the disability please contact us before your visit Division Comptroller: Division P O Box 828 Annapolis Maryland 21404 0828 with the remittance form MET 3 that is included in the Do not attempt to make a Maryland QTIP election on the pro forma Form 706 Do not write in this DO NOT WRITE IN THIS AREA documentation as though a federal return was required does not respond or if no contact person is listed All person(s) responsible for filing the due date of the return to the date of actual payment See Administrative Release #14 for current rates Penalties are due with regard to the transfer of a decedent s Maryland estate Report an election for alternate valuation of property E mail: taxhelp@comp state md us E mail:taxhelp@comp state md us Web site: www marylandtaxes com each additional trust or property to which this election applies election may not be made unless that election will decrease the value of the gross estate and the Maryland estate tax Election To Deduct Qualified Terminable Interest Property For Maryland Estate Tax Purposes enter less than zero) If line 8 is zero skip lines 9 through 14 Enter on line 11 of Enter the information to indicate where correspondence should be sent This is the individual Enter the lesser of line 11 or 12 This is the allowable maximum credit for state equal to the amount of the trust (or other property) deducted in this Schedule D The denominator is equal to estate (line 3 of the Maryland Estate Tax Return) having situs outside of Maryland estate equal to estate equal to or estate from line 27 on Schedule A Multiply line 11 times line 10 and enter the result on line 12 estate less than estate shown on line 26 of Schedule A You must provide evidence of payment and attach your computation estate tax purposes estate tax return estate tax return Form 706 including schedules attachments and supporting documents The value of the property estate tax return if the decedent died after December 31 2012 and before January 1 2014 estate tax return is not deemed complete for processing until the Certification of Inheritance Tax is Estate Tax Return) $ estate tax; or a request for an alternative payment schedule See Administrative Releases #4 and #30 for additional every person in actual or constructive possession of any property of the decedent is required to make and file a excess over Extension of time to file: The Comptroller may extend the time to file an estate tax return up to 6 months or if failure to comply with Notice and Demand 25 percent; and failure to pay the tax when due up to 10 percent; and federal estate tax return (IRS Form 706) is not required to be filed with the Internal Revenue Service Federal estate tax return has been or will be filed with the IRS federal gross estate then the fair market value of such assets must be reported and included on this Schedule Federal total allowable deductions (from line 2 federal Federal total gross estate (from line 1 federal Form 706) filing the Maryland estate tax return The value of the property of the estate must be based upon fair First name First name Middle name Last name Social Security number For a Maryland decedent Itemize the Real and Tangible Personal Property included in the augmented gross For a nonresident decedent Itemize the Real and Tangible Personal Property included in the augmented FOR ADDITIONAL INFORMATION: For estates of decedents dying after December 31 2012 and before January 1 2014 for estates of decedents dying after December 31 2012 and before January 1 2014 area Comptroller s use for filing the Maryland estate tax return shall file an amended return (Form MET 1) to claim a refund of previously FOR LINE 10 for purpose of the Maryland estate tax Form 706 $ Form 706 and that these documents are true correct and complete to the best of my knowledge Form 706) Form MET 1 Form MET 1 Form MET 1 Decedent information: Form MET 1 filed for the estate of the decedent s predeceased spouse equals or exceeds $1 000 000 and the decedent Forms Request: For forms instructions and Administrative Releases #4 #14 or #30 contact: found to be due shall be paid by the Comptroller as provided for in Section 13 901 Tax General Article Annotated from 8:00 a m to 5:00 p m eastern time from the date of death The check should be mailed directly to the Comptroller of Maryland Revenue Administration GENERAL INSTRUCTIONS gross estate (line 3 of the Maryland Estate Tax Return) having situs in Maryland GROSS ESTATE HAS A MARYLAND TAX SITUS SKIP TO LINE 13 gross estate on line 3 includes Maryland property and property located outside the state of gross estate plus adjusted taxable gifts plus property for which a Maryland QTIP election was previously made on a Gross Maryland estate tax liability (enter the lesser of lines have been paid as of Signed have made an election only as to a fraction of the trust (or other property) The numerator of this fraction is Hearing impaired individuals may call: hereby certify that Maryland inheritance taxes totaling I Register of Wills for Identify below each trust to which this irrevocable election applies: If a trust (or other property) meets the requirements of qualified terminable interest property under Internal IF LINE 10 IS ZERO OR IF ALL PROPERTY WITHIN THE AUGMENTED If line 11 is zero STOP here and enter zero on line 10 of the Maryland estate tax return If the augmented gross estate on line 3 includes only Maryland property skip to line 13 If the augmented if the decedent died after December 31 2012 and before January 1 2014 If this election applies to an additional trust or trusts attach a continuation schedule or additional sheets identifying If you need a reasonable accommodation for a in column (1) in this State; or tangible personal property that has a taxable situs in this State Include the federal return complete with all schedules attachments and supporting documents when include: a copy of the federal extension request Form 4768 if applicable; remittance of the estimated Maryland increase in the Maryland estate tax liability or the date on which the person required to file an amended Maryland estate Indicate whether the return is an original filing or an amended return and whether alternate valuation information and belief Inheritance Tax is received by the Comptroller Failure to file the Certification of Inheritance Tax will Inheritance Tax must be submitted on a separate document provided by the Register of Wills Note: The Maryland instructions INSTRUCTIONS SECTIONS I IV OF MET 1 Interest charges Interest Penalties and Liens: Interest will accrue at the statutory rate on unpaid Maryland estate tax from the interest rates Interest is calculated from the due date to the date of payment is assessed where the underpayment is attributable to any substantial estate tax valuation understatement is elected Also indicate in the check box if the federal return Form 706 has been or will be filed is not listed in Schedule M of the federal Form 706 (Enter on Line 5 Section IV Item Letter Description of Maryland Qualified Terminable Interest Property Amount Item Number Property description and location Value used in augmented gross estate Less $60 000 adjustment $ line 1 of Schedule C) line 10 of the federal Form 706 Do not use Unified Credit from federal Line 13 If the augmented gross estate includes only Maryland property enter the lesser of line 9 or line 10 If Line 14b Enter the portion of any tax paid to another state or territory on property included in the Maryland Line 16a Enter the total of any payments remitted as estimated payments with a filing extension or payments Line 16b Enter the total Maryland estate tax paid with previously filed returns Line 18 Interest is assessed on any portion of the Maryland estate tax liability (line 13) that is not satisfied Line 19 Late payment penalty of up to 10 percent is assessable on any portion of the Maryland estate tax Line 2 Complete Schedule C and enter the value as of the decedent s date of death (or alternate valuation Line 20 22 Add lines 17 18 and 19 and enter the total on line 20 If the total is a balance due enter on line 22 Line 5 If an election for Maryland Qualified Terminable Interest Property (QTIP) is being made in the current line 9 or 12 The amount reported on line 13 is the gross Maryland estate tax liability This amount Lines 11 12 Apportionment of state death tax credit made on a federal Form 706) and made on a timely filed Maryland estate tax return shall be deemed to be an election as required by 2032(d) of Mail this form and the tax due to: Comptroller of Maryland P O Box 828 Annapolis MD 21404 0828 market value/appraisals from Certified Appraisers Maryland apportioned credit (line 11 times line 10) Maryland Code If less than the entire value of the trust (or other property) that the executor has included in Maryland complete Maryland Schedule A first Then enter on line 11 the percentage of the Maryland Maryland estate MARYLAND ESTATE TAX Maryland estate tax base (from line 7 Section IV of the Maryland Maryland estate tax base (subtract line 6 from line 3) Do Maryland estate tax due or (overpayment) Maryland estate tax if the underpayment exceeds $5 000 and is attributable to a substantial estate tax valuation MARYLAND ESTATE TAX RETURN Maryland estate tax return will be filed with the Register of Wills for: Maryland QTIP election this return (from line 1 of Maryland Relay Service (MRS) 711 Maryland Schedule B Maryland Schedule C if applicable Maryland Schedule D if applicable and the federal Maximum credit for state death taxes Calculate the credit using Table B above MET 3 Middle name Last name Social Security number more than Multiply line 8 by 16% ( 16) must be satisfied by the due date of the return shown on page 1 to avoid interest and penalty must be submitted by separate document provided by the Register of Wills Name and address of contact person Name and Address of Trustee(s) of Trust Name Complete mailing address Name Complete mailing address Name of Decedent s former Spouse Name of Decedent s Spouse Name of Trust (or other property) Net Maryland estate tax (line 13 minus line 14c) not enter less than zero not over Note: A Maryland estate tax return is not deemed complete for processing until the Note: Do not attempt to make a Maryland QTIP election on the pro forma Schedule M Note: If you are not required to file a federal estate tax return but are required to file a Maryland estate of a payment deferral or installment payment plan See Administrative Release #30 for specific procedures of federal Form 706; all Maryland QTIP elections must be made on Schedule D of the MET of the estate must be based upon fair market value appraisals from Certified Appraisers of the Maryland Estate Tax Return) $ of this credit on assets also included in the on line 21 the amount refundable This may not exceed the total amount previously paid to the one personal representative the return must be made jointly by all If there is no personal representative appointed or more than Original return other property to be excluded from the election the personal representative irrevocably elects to have such Otherwise continue to line 12 of Schedule B over amount in Column A P O Box 828 P O Box 828 Annapolis MD 21404 0828 paid Maryland estate tax Claims shall be supported with documents required by the Comptroller Refunds Penalty charges penalty is assessed for failure to comply with a notice and demand for the filing of the Percentage of Maryland estate to augmented gross estate Person(s) responsible for filing the Maryland estate tax return: Phone number Phone: (410) 260 7850 Please print or type previously made on a Maryland estate tax return filed for the estate of the decedent s predeceased processing of your return property belonging to the estate Property for which a QTIP election was previously made on property) provided by statute for: Rate of credit on Rate of tax on excess received by the Comptroller Failure to file the Certification of Inheritance Tax will result in a delay in the Reference Numbers Refund of Excess Payment: If an adjustment results in a decrease in the Maryland estate tax the person responsible Register: REMITTANCE FORM remitted (amended returns only) remitted in advance of the filing of the return Reporting of Adjustments: After a Maryland estate tax return has been filed an amended Maryland estate tax result in a delay in the processing of your return return return return (Form MET 1) shall be filed if the Maryland estate tax liability is increased because of: return complete Schedule D and enter the total amount of Maryland QTIP on line 5 of the Maryland return must sign and date the return return package The Comptroller may allow an alternative payment schedule for the Maryland estate tax in the form return within the time prescribed A penalty of 25 percent of the amount of the underpayment of tax Rev 10/13 Rev 10/13 Rev 10/13 Rev 10/13 Revenue Administration Revenue Administration Division Estate Tax Section Revenue Code 2056(b)(7) (other than the requirement that the election with respect to such property shall be Schedule A Schedule B Schedule C Schedule D Schedule D) SECTION SECTION Section I Complete all of the information concerning the decedent Section II Enter the information concerning all person(s) responsible for filing the return Section III This section will be completed by the Register of Wills if the Maryland estate tax return is filed with Section IV Computation of Maryland estate tax for estates of decedents dying after December 31 2012 Signature Date Signature Date Signature Date Social Security number Social Security number spouse (to the extent not included in line 1) (from spouse Do not include QTIP property that is already included in line 1 spouse If the assets of the Maryland State QTIP Trust are not included on the decedent s federal estate tax return State QTIP election was made on a prior Maryland estate tax return filed by the estate of the decedent s predeceased substantial estate tax valuation understatement a 25 percent penalty applies to any underpayment of Subtract $1 000 000 from line 7 and enter here (Do not Subtract line 10 from line 9 (do not enter less than zero) $ Table A Unified Rate Schedule Table B Computation of Maximum Credit for State Death Taxes Tax Identification Number of Trust tax interest and penalties determined to be due shall be paid to the Comptroller of Maryland at the same time the Tax on amount in Tax Return and to report any Maryland State QTIP Trust Property for which an election tax return attach a copy of the pro forma federal Form 706 prepared with schedules and supporting tax return learned or reasonably should have learned of the increase in the Maryland estate tax liability Any additional Taxable amount Taxable amount over terminable interest property on a timely filed Maryland Estate Tax Return shall be recognized for purposes of The amended return shall be filed within 90 days after the later to occur of the date of the event that caused the the augmented gross estate includes property in Maryland and outside the state enter the lesser of the Comptroller will contact if additional information is required or if a deficiency/refund notice is necessary the gross estate is entered as a deduction in this Schedule D the personal representative shall be considered to the Internal Revenue Code In such cases the provisions of 2032(c) of the Internal Revenue Code do not apply An The Maryland estate tax return must be filed within nine months after the date of death of the decedent even if the The Maryland State QTIP Trust referred to on this Schedule C is the trust (or other property) for which a Maryland the person required to file the estate tax return is out of the United States up to 1 year The person(s) responsible for filing the return will be contacted in the event the contact person the Register of Wills If return is filed directly with the Comptroller the Certification of Inheritance Tax the same on the pro forma Form 706 filed with the MET 1 You must attach all of the required statements and The tax due must be remitted with this form the total value of the trust (or other To be used for decedents dying after December 31 2012 and before January 1 2014 to register new business tax accounts TOTAL AMOUNT of Qualified Terminable Interest Property listed above that Total balance due or (overpayment)(add lines 17 18 and 19) Total balance due Pay in full when filing this return Total deductions (add lines 4 and 5) Total from additional pages trust (or other property) treated as qualified terminable interest property under Tax General 7 309(b)(5) of the unclaimed funds Under Tax General 7 309 of the Maryland Code an election to treat property as marital deduction qualified under the Internal Revenue Code; Under the penalties of perjury I certify that I have examined this return including schedules and the federal understatement which is defined as a valuation at 60 percent or less of the amount determined to be the unless the personal representative specifically identifies the trust (all or a fractional portion or percentage) or Unpaid tax interest and penalties become subject to lien in favor of the state upon all property and rights to the USE THIS AREA FOR DATE STAMPS Use this schedule and worksheet to complete line 10 of the Maryland estate tax return Use this schedule and worksheet to complete line 2 of the Maryland Estate Use this schedule and worksheet to make certain elections and to complete line 5 of the Maryland Use this worksheet to report the portion of the estate not subject to Maryland estate tax was made on the decedent s predeceased spouse s Maryland estate tax return if applicable What to include with the return: When filing the Maryland estate tax return include Maryland Schedule A if applicable When and Where to pay the tax: The Maryland estate tax is payable to the Comptroller of Maryland nine months When the Form MET 1 must be filed: A Maryland estate tax return (Form MET 1) must be filed where the federal Where to file return: The Maryland estate tax return is filed with the Register of Wills of Baltimore City or the whether Form 706 is required to be filed with the Internal Revenue Service Who must file Form MET 1: The duly appointed personal representative shall file the return If there is more than with the Internal Revenue Service WORLD WIDE WEB: www marylandtaxes com