How to File Maryland Estate Tax Without an Attorney

You can file Maryland's estate tax return — Form MET-1 — without an attorney. The process requires completing a pro forma federal Form 706 (even if the estate owes no federal tax), completing the MET-1 using those values plus Maryland-specific adjustments, and paying any Maryland estate tax owed within nine months of the date of death. For estates with a straightforward asset structure, a surviving spouse who does not need an elective share election, and no active Medicaid recovery claim, the filing is manageable with a structured guide. What makes it difficult is that Maryland's system forces you to coordinate three different agencies — the IRS, the Comptroller of Maryland, and the Register of Wills — and no single agency explains how its forms interact with the others.

Step 1: Determine Whether Your Estate Is Required to File MET-1

Not every Maryland estate must file Form MET-1. The requirement depends on two factors: the gross estate value, and whether you want to elect portability.

Required to file MET-1 if:

• The gross estate (everything the decedent owned or had an interest in at death) exceeds $5 million — the Maryland estate tax exemption, frozen and unindexed for inflation
• The estate wants to elect portability of the deceased spouse's unused Maryland exemption — which requires filing MET-1 even if no tax is owed and even if the gross estate is below $5 million

Gross estate includes:

• All probate assets (property passing under the will or intestacy)
• Jointly owned property (the decedent's share)
• Life insurance proceeds where the decedent owned the policy or was in an irrevocable assignment within three years of death
• Retirement accounts (IRAs, 401(k)s) where the decedent had the right to designate a beneficiary
• Revocable trust assets
• Gifts made within three years of death in certain circumstances

For portability-only filings where no Maryland estate tax is owed, Maryland allows the MET-1 to be filed up to five years after the date of death — aligned with the federal portability election rules.

Step 2: Determine Which Federal Return You Need First

Here is the filing sequence most executors get wrong: the MET-1 cannot be completed without a pro forma federal Form 706. This applies even if the estate owes zero federal estate tax — meaning even if the gross estate is well below the $15 million federal threshold.

The MET-1 uses the values and calculations from Form 706 as its baseline. Specifically, the Gross Estate from Form 706 Line 1 feeds directly into MET-1. The deductions, the taxable estate, and the adjusted taxable estate all flow from the federal form.

If you skip the federal form and try to complete MET-1 independently, you will not have the line items the MET-1 requires. Most first-time executors discover this partway through the MET-1 and have to start over.

Practical sequence:

1. Gather all asset valuations as of the date of death (appraisals for real estate, date-of-death values for investment accounts, business interests)
2. Complete federal Form 706, including all required schedules — even though the estate owes no federal tax
3. Use the Form 706 values to complete MET-1

Step 3: Calculate the Maryland Estate Tax Using MET-1

The MET-1 applies Maryland's graduated tax rates to the Maryland adjusted taxable estate — which is the federal adjusted taxable estate minus the Maryland Unified Credit.

Maryland estate tax rates (gross estate above $5 million):

The inheritance tax credit: if non-exempt beneficiaries have paid Maryland inheritance tax to the Register of Wills, those payments credit directly against the Maryland estate tax owed. If inheritance taxes paid equal or exceed the estate tax calculated, no estate tax payment is required — but MET-1 must still be filed.

Step 4: File Within Nine Months — and Understand the Extension Rules

The nine-month deadline is absolute for payment, not filing. Here is the critical distinction:

• Payment deadline: Nine months from the date of death. If the estate owes Maryland estate tax, estimated tax must be paid within nine months even if you file for a paper extension.
• Extension of time to file: Form MET-1E, filed before the nine-month deadline, extends the filing deadline by up to six months. But estimated tax still must accompany the MET-1E.
• If you miss both: Penalties and interest begin accruing immediately after the nine-month deadline.

For illiquid estates — where assets are tied up in a closely held business, farmland, or real property — contact the Comptroller of Maryland Estate Tax Unit before the nine-month deadline to request an alternative payment schedule. This must be approved before the deadline, not after.

Step 5: Coordinate with the Register of Wills on Inheritance Tax

The inheritance tax is assessed and collected by the Register of Wills, not the Comptroller. But the two are connected in a way that is easy to miss.

Inheritance taxes on probate assets are paid when the personal representative files the Administration Account — which is due within nine months. Inheritance taxes on non-probate assets are assessed when the Register reviews the Information Report (Form RW1124), which is due within three months of appointment.

The credit mechanism works as follows: when you submit the MET-1 to the Comptroller, you report total inheritance taxes paid to date. That amount reduces the Maryland estate tax owed dollar for dollar. If the estate later pays additional inheritance taxes after submitting the MET-1, Form MET-2ADJ can be filed to direct a Maryland estate tax refund directly to the Register of Wills to offset those outstanding inheritance tax liabilities.

Step 6: Don't Forget the Fiduciary Income Tax Return (Form 504)

The MET-1 and the inheritance tax are not the only Maryland tax obligations after death. If the estate earns any income after the date of death — bank interest, stock dividends, rental payments, business distributions — the estate is a separate taxable entity that must file:

• Federal Form 1041 (fiduciary income tax return)
• Maryland Form 504 (Maryland fiduciary income tax return)

The Form 504 is built on the federal Form 1041, so the federal form must be completed first. For calendar-year estates, the Form 504 deadline is April 15. For fiscal-year estates, it is the 15th day of the fourth month following the close of the taxable year.

This is the obligation most executors miss entirely — because nothing in the probate process alerts them to it. The Register of Wills does not mention it. The MET-1 instructions do not mention it. The only way to discover it is to know the estate earned income after the date of death, which requires actively tracking estate accounts after death.

Complete Maryland Tax Deadline Summary

Who This Guide Is For

• Personal representatives managing Maryland estates where the gross estate may be near or above the $5 million Maryland exemption and who need to understand whether MET-1 is required
• Executors who know the MET-1 is required but do not understand the pro forma Form 706 requirement and why the federal form must be completed first
• Personal representatives of estates below the federal $15 million threshold who want to understand whether filing MET-1 for portability purposes is worthwhile — and what the five-year deadline means
• Surviving spouses who want to understand whether filing MET-1 to claim their deceased spouse's unused Maryland exemption is worth the effort for future estate planning

Who This Is NOT For

• Estates where the gross value is clearly below $5 million, no portability election is needed, and there is no inheritance tax owed — in this case, there may be no MET-1 filing obligation at all
• Estates facing Medicaid recovery claims, contested wills, or elective share disputes — those situations require attorney representation regardless of whether you can file the MET-1 yourself
• Executors managing estates with complex illiquid assets (closely held businesses, agricultural property) where the asset valuations themselves require specialized appraisers and the tax calculation involves IRS-specific business valuation methods

Using the Maryland Final Tax & Estate Tax Guide for This Process

The Maryland Final Tax & Estate Tax Guide covers the MET-1 filing process with a plain-English walkthrough of each section, the pro forma Form 706 requirement, the unified credit calculation, and how the inheritance tax credit reduces the Maryland estate tax owed. It also includes the Complete Maryland Deadline Calendar so no filing sequence is missed, and the Death Tax Trifecta Decision Flowchart to determine upfront whether MET-1 filing is required in the first place.

The guide does not provide legal representation. If the estate is facing penalties for a missed deadline, a Medicaid recovery dispute, or a contested beneficiary claim, those matters require an attorney.

Frequently Asked Questions

Does every Maryland estate have to file Form MET-1?

No. MET-1 is required only if the gross estate exceeds the $5 million Maryland exemption, or if the surviving spouse wants to elect portability of the deceased spouse's unused Maryland exemption. Estates below $5 million with no portability need are not required to file. However, the filing requirement determination requires accurately calculating the gross estate, which includes non-probate assets like jointly owned property, life insurance, and retirement accounts.

Can I complete the MET-1 without completing federal Form 706 first?

No. The Maryland MET-1 requires values from the federal Form 706 as its foundation, even when the estate owes zero federal estate tax. The Comptroller's MET-1 instructions assume you have already completed the federal form. If you attempt to complete MET-1 without first preparing Form 706, you will be unable to populate the required line items.

What happens if I miss the nine-month Maryland estate tax payment deadline?

Maryland charges statutory penalties and interest on unpaid estate tax beginning immediately after the nine-month deadline. The only way to avoid late penalties is to either pay in full within nine months, or file Form MET-1E before the nine-month deadline with an estimated tax payment. The paper extension extends the filing deadline but does not extend the payment deadline.

How does the inheritance tax credit on MET-1 work?

Inheritance taxes paid to the Register of Wills by non-exempt beneficiaries are reported on the MET-1 and credited against the Maryland estate tax owed. If total inheritance tax payments equal or exceed the calculated Maryland estate tax, no estate tax payment is required — but the MET-1 still must be filed. If additional inheritance taxes are paid after MET-1 is submitted, Form MET-2ADJ can direct refunds directly to the Register of Wills.

Do I need to file Maryland Form 504 in addition to MET-1?

Possibly. Form 504 is Maryland's fiduciary income tax return for the estate as a separate entity, required when the estate earns income after the date of death. MET-1 is the estate tax return. They are separate filings covering different obligations: MET-1 covers the death-time transfer tax, while Form 504 covers ongoing income earned by estate assets during administration. Many estates that don't owe MET-1 still owe Form 504.

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