Last updated: 25 Oct 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)
Maryland Estate Tax — Calculator
This quick calculator estimates Maryland’s Estate Tax using the state’s State Death Tax Credit framework, applies an inheritance-tax credit, and (for nonresidents) prorates via a Schedule-A style apportionment. Educational tool only—actual returns involve interrelated computations, certifications, and documentation with the Comptroller of Maryland.
Important. Maryland has a fixed $5,000,000 state exclusion and no state portability. In the calculator below, leave “DSUE” at 0 in typical Maryland cases. The input exists to model rare scenarios or “what-if” planning where a court order or future rule would allow an additional exclusion.
Maryland Estate Tax Calculator
Instant estimate using the MD credit table, inheritance-tax offset, and Schedule-A style apportionment for nonresidents. Educational only — actual returns include interrelated computations and certifications.
Planning tip: Use credit-shelter funding and, if appropriate, a Maryland-only QTIP to manage exposure over two deaths. Direct assets to inheritance-tax-exempt classes where possible; any inheritance tax paid can offset the MD estate tax (subject to rules and timing).
How to use the calculator
1) Enter the worldwide base
Use federal Form 706 schedules as scaffolding: gross estate, then subtract debts/administration, spousal and charitable bequests. Add adjusted taxable gifts to mirror Maryland’s credit mechanics.
2) Leave DSUE at 0
Maryland does not offer state portability. Keep DSUE = 0 unless you’re modeling a hypothetical or a court-recognized additional exclusion.
3) Nonresidents
Flip “Nonresident” to Yes and enter Maryland-situs real & tangible assets. The calculator multiplies the tentative tax by (MD-situs ÷ Worldwide).
4) Inheritance tax credit
Enter any inheritance tax expected to be paid by the estate. It offsets Maryland estate tax dollar-for-dollar, up to the tentative amount (interest timing matters).
5) QTIP adjustments
Model a Maryland-only QTIP elected in the current estate (reduces base) and any prior Maryland QTIP property included at the survivor’s death (adds back).
Tips & limitations
This is a teaching estimator. Use the Comptroller’s current return packet and instructions for the date of death; attach federal schedules or pro-forma equivalents if no 706 is filed.
No Maryland portability. Capture the state exclusion with a credit-shelter trust or use a Maryland-only QTIP to defer—compare outcomes.
Nonresident apportionment: Keep deeds, titles, appraisals, and location evidence for Maryland-situs assets; document allocation of general expenses if prorated.
Inheritance tax: Separate from the estate tax; payments can offset the estate tax but affect beneficiary economics—coordinate with the Register of Wills.
Extensions to file do not extend time to pay. Consider a tentative payment by month 9 to limit interest.
Not legal or tax advice. Results vary with facts (probate approvals, valuations, elections, timing). Use current law and Comptroller guidance.
