Maryland Estate & Inheritance Tax Forms & Deadlines

Q: When is the Maryland estate tax return due?

Nine months after the date of death. You can request an extension to file, but this does not extend time to pay.

Q: What is Maryland’s exclusion amount?

Maryland uses a fixed state exclusion of $5,000,000 (no state portability).

Q: Does Maryland allow a state-only QTIP?

Yes. A Maryland-only QTIP election may be made where eligible; keep election statements and consistent trust provisions with the return.

Q: How does the inheritance tax interact with the estate tax?

They are separate taxes. The inheritance tax is administered by the Registers of Wills; it may affect deductions and distributions, so coordinate filings and payments.

Maryland Estate Tax — Forms & Deadlines

Last updated: 11 Nov 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)

Maryland Estate Tax — Forms & Deadlines

One-stop page for Maryland’s state Estate Tax: who must file, which forms you need, due dates and extensions, payment & interest, and practical checklists. Maryland also has a separate inheritance tax (administered by the Registers of Wills) that may apply depending on the beneficiary class.

Get help: Maryland Estate & Inheritance Tax Service (fixed-fee)

Heads-up. The Maryland estate tax return is generally due 9 months after death. You may request an extension to file (often up to 6 months), but an extension does not extend time to pay. Since 2019, Maryland uses a fixed $5,000,000 state exclusion (no state portability). Md. Code, Tax–General

Who must file?

Residents

The personal representative files the Maryland Estate Tax Return when the Maryland taxable estate exceeds the state exclusion or when Maryland estate tax is otherwise due under the Tax–General Article.

Nonresidents

File if the decedent owned Maryland-situs real property or tangible personal property and the Maryland computation results in tax due. Intangibles of a nonresident are typically not Maryland-situs absent a Maryland business situs.

Who signs

The personal representative (executor/administrator). If none, persons in possession/control of property may have filing obligations.

Core forms & where to get them

Maryland forms (Comptroller of Maryland)

Maryland Estate Tax Return (state packet with schedules and instructions).
Application for Extension of Time to File (estate tax).
Payment guidance (e-pay or check with required vouchers/cover sheets).

Comptroller of Maryland — Estate Tax

Use the latest Comptroller instructions for the date of death. Keep copies of all confirmations and receipts.

Federal references to attach

Form 706 (or 706-NA) pages/schedules and any Form 712 (life insurance).
Appraisals, will/trust instruments, letters of authority, and proof of deductible expenses.

If no federal return is required, include consistent pro-forma schedules to support the Maryland filing.

Deadlines, extensions & payments

Item	When due	Where	Notes
Maryland Estate Tax Return	9 months after date of death	Comptroller of Maryland	Attach federal schedules/appraisals. Include election statements if making a state-only QTIP election.
Extension to file	Request by the original due date	Comptroller (estate tax extension form)	Typically up to 6 months to file; does not extend time to pay Maryland estate tax.
Payment of tax	By the 9-month due date	Electronic payment or check as instructed	Interest accrues after the due date; penalties can apply for late filing/payment.
Inheritance tax (separate)	Per county procedures	Register of Wills / Orphans’ Court	Generally 10% on certain non-exempt transferees; lineal heirs are commonly exempt. Coordinate estate vs. inheritance tax filings.

How to file & pay

File the Maryland estate tax return

Use the current Comptroller return packet and instructions.
Include federal schedules (or pro-forma), appraisals, and documentation for deductions.
Keep proof of delivery/submission and any extension approvals.

Make payments

Follow the Comptroller’s payment options (e-payment or check with voucher/cover sheet).
Consider a tentative payment by month 9 if appraisals are pending to limit interest.
Retain payment confirmations for the estate file and for any amended returns.

Practical checklists

Before filing

Confirm residency and list Maryland-situs assets for nonresident estates.
Collect federal schedules (706/706-NA), appraisals, and titling documents.
Model the $5,000,000 Maryland exclusion and any state-only QTIP planning.
Plan liquidity to pay by month 9 (even if you extend to file).

When extending

Submit the Extension to File by the original due date (estate tax).
Make an estimated payment to reduce interest.
Track all payments/receipts for reporting on the Maryland return.

FAQs

When is the Maryland estate tax return due?

Nine months after the date of death. You can request an extension to file, but this does not extend time to pay.

What is Maryland’s exclusion amount?

Maryland uses a fixed state exclusion of $5,000,000 (no state portability). Federal exclusion and Maryland exclusion are separate concepts.

Does Maryland allow a state-only QTIP?

Yes. A Maryland-only QTIP election may be made in appropriate cases; keep election statements and consistent trust terms with the filing.

How does the inheritance tax interact with the estate tax?

They are separate. The inheritance tax is administered by the Registers of Wills and may affect deductions/distributions. Coordinate timing, payors, and documentation.

Related pages: Overview · Nonresident Guide · Planning · Cases · Calculator

References

Maryland Code — Tax–General (estate tax provisions; exclusion; deductions; elections).
Comptroller of Maryland — Estate Tax Return packet, extension request, and payment instructions.
Registers of Wills / Orphans’ Courts — Maryland inheritance tax procedures and exemptions.
IRS Form 706 & Instructions — federal schedules used as valuation/deduction scaffolding.