INSTRUCTIONS FOR MET 1E
APPLICATION FOR EXTENSION OF TIME TO FILE THE
MARYLAND ESTATE TAX RETURN
An extension to file the Maryland estate tax return will generally be allowed for up to six months from the due date of the return or
up to one year if the person required to file the return is out of the country. The Maryland filing extension must be requested on or
before the statutory nine-month due date. An extension may be requested by completing the MET 1E form and forwarding it to the
Comptroller of Maryland along with the following:
• Copy of the federal extension request, Form 4768, with attachments, if applicable
• Payment of the estimated Maryland estate tax, if any (or a request for an alternative payment schedule)
Comptroller of Maryland
Revenue Administration Division – Estate Tax Section
P.O. Box 828
Annapolis, MD 21404-0828
Important: The granting of an extension of time to file the Maryland estate tax return does not change the due date for payment of
the tax as provided by statute. As provided in Section 13-601(d) of the Tax-General Article, Annotated Code of Maryland,
statutory interest will be due on any portion of the Maryland estate tax liability not satisfied by the nine-month due
date. Late payments of either the estimated or balance due amounts may also be subject to late payment penalties as
provided in Section 13-701 of the Tax-General Article, Annotated Code of Maryland.
Section I – Identification
• Complete all of the decedent information.
• C omplete the application filer information if filed by someone other than the person responsible for filing the Maryland estate
tax return. Include the full mailing address.
• C omplete the information pertaining to the person(s) responsible for filing the Maryland estate tax return and paying the
Maryland estate tax. Complete this section, including the full mailing address for each person responsible for filing the return.
(Attach additional pages if there are more than three persons.)
Section II – Calculations
Estimated augmented gross estate is the federal gross estate from line 1 of federal Form 706, plus the value of
property for which a Maryland QTIP election was previously made on a form MET 1 filed for the estate of the
decedent’s predeceased spouse.
Estimated deductions are the deductions allowable under the federal estate tax (other than the deduction for state death
taxes) plus the deductions for a Maryland QTIP election made in the current return.
Estimated taxable estate – subtract line 2 from line 1.
Estimated taxable estate including adjusted taxable gifts is the total of the taxable estate above plus the adjusted taxable
gifts from line 4 of the federal Form 706.
Subtract $1,000,000 from line 3 as indicated.
Multiply the amount of line 5 by 16% (.16) to obtain the estimated limit on Maryland estate tax.
The estimated federal credit for state death taxes is the maximum allowable credit without reduction for the federal
phase-out and repeal of this credit. See worksheet on the back of the application.
Determine the percentage that the Maryland property bears to the estimated total augmented gross estate and report on
this line. This will be 100 percent unless the augmented gross estate includes property in more than one state, territory,
Multiply line 7 by line 8.
Line 10 Determine the estimated Maryland estate tax liability by entering the lesser of line 6 or line 9.
Line 11 Deduct only inheritance tax that has actually been paid at the time of this filing.
Line 12 Estimated Maryland estate tax- subtract line 11 from line 10. This is the amount that should be remitted with this form.
If you are unable to remit this balance, see Administrative Release # 30 for instructions on requesting an alternative
Section III – Verification
• T he person responsible for filing the Maryland estate tax return must sign in Part III unless someone is filing this form on their
behalf. If there is more than one person responsible for filing the return, only the signature of one is required.
• I f the form is filed by someone other than the person responsible for filing the return, then the application filer must sign the
Approval: Written determination from the Comptroller will be sent to the application filer or to the person responsible for filing the
return if the application filer section is left blank. A copy of the approved federal Form 4768 will be required on or before the extending
filing date of the Maryland estate tax return for those estates that requested a federal extension.