Fillable Form MET 1E: THE MARYLAND ESTATE TAX RETURN (Comptroller of Maryland)

Fill Online, Printable, Fillable, Blank Form MET 1E: THE MARYLAND ESTATE TAX RETURN (Comptroller of Maryland) Form

Use Fill to complete blank online COMPTROLLER OF MARYLAND (MD) pdf forms for free. Once completed you can sign your fillable form or send for signing. All forms are printable and downloadable.

Form MET 1E: THE MARYLAND ESTATE TAX RETURN (Comptroller of Maryland)

On average this form takes 14 minutes to complete

The Form MET 1E: THE MARYLAND ESTATE TAX RETURN (Comptroller of Maryland) form is 2 pages long and contains:

  • 0 signatures
  • 0 check-boxes
  • 55 other fields

Country of origin: US
File type: PDF

U.S.A. forms for Comptroller of Maryland

BROWSE COMPTROLLER OF MARYLAND (MD) FORMS

Related forms
Fill has a huge library of thousands of forms all set up to be filled in easily and signed.
Fill in your chosen form
Sign the form using our drawing tool
Send to someone else to fill in and sign.
find another form
 
1
COM/RAD-101E 18-49
Form MET 1E
Rev. 07/18
USE THIS AREA FOR DATE STAMPS
Revenue Administration Division
P.O. Box 828
Annapolis, MD 21404-0828
APPLICATION FOR EXTENSION OF TIME TO FILE
THE MARYLAND ESTATE TAX RETURN
To be used for decedents dying after December 31, 2017 and before January 1, 2019
Print or type
Attach a copy of the signed federal Form 4768, including attachments, if applicable.
Make check payable to the Comptroller of Maryland. Send payment and this form to the address above.
SECTION I
SECTION III
Decedent information:
First name Middle name Last name Social Security number
Address at date of death (number and street)
City County State ZIP code +4
Date of death Due date of return Requested extension date (not to exceed six months)
Jurisdiction of Probate Jurisdiction of Maryland Probate (if decedent is not a Maryland resident)
Application Filer Information:
Name
Address line 1
Address line 2
City County State ZIP code +4
Person(s) responsible for filing the Maryland estate tax return:
Attach continuing schedule in same format, including signatures, if there are more than three persons responsible for filing the return.
Name Complete mailing address Social Security number
Name Complete mailing address Social Security number
Name Complete mailing address Social Security number
SECTION II
Estimated Tax Calculation:
1. Estimated augmented gross estate ...........................................$ _______________
2. Estimated deductions ....................................................$ _______________
3. Estimated taxable estate (line 1 minus line 2) ...................................$ _______________
4. Estimated taxable estate including adjusted taxable gifts ...........................$ _______________
5. Subtract $4,000,000 from line 3 and enter here. .................................$ _______________
6. Multiply line 5 by 16% (.16) ...............................................$ _______________
7. Estimated federal credit for state death taxes (See worksheet on reverse side) ...........$ _______________
8. Percentage of Maryland estate to augmented gross estate .......................... _______________ %
9. Multiply line 7 by line 8. ..................................................$ _______________
10. Estimated Maryland estate tax liability (Enter the lesser of line 6 or line 9) ..............$ _______________
11. Less: Inheritance tax paid to-date (attach receipts) ...............................$ ( _______________ )
12. Estimated Maryland estate tax (remit with this request) ............................$ _______________
Signature and Verification:
Under the penalties of perjury, I certify that I have examined this form, including schedules and statements, and that these
documents are true, correct and complete to the best of my knowledge, information and belief.
__________________________________________ OR ______________________________________________________________________________________________________________________________________
Signature of person responsible for filing return Date Signature of preparer other than person responsible for filing return Date
DO NOT WRITE IN THIS AREA
Reference Numbers
Comptroller:
_______________
Register:
__________________
2018
2
COM/RAD-101E 18-49
WORKSHEET TO CALCULATE ESTIMATED CREDIT
FOR STATE DEATH TAXES
1. Estimated taxable estate (line 3 from Section II) ..................................... $ __________________
2. Less $60,000 adjustment ..................................................... $ __________________
3. Estimated Adjusted Taxable Estate ............................................... $ __________________
Form MET 1E
Rev. 07/18
Table B – Computation of Maximum Credit for State Death Taxes
(1)
Adjusted tax-
able estate
equal to or
more than –
(2)
Adjusted tax-
able estate
less than -
(3)
Credit on
amount in col-
umn (1)
(4)
Rate of credit
on excess over
amount in col-
umn (1)
(1)
Adjusted tax-
able estate
equal to or
more than –
(2)
Adjusted tax-
able estate
less than -
(3)
Credit on
amount in col-
umn (1)
(4)
Rate of credit
on excess over
amount in col-
umn (1)
(Percent) (Percent)
0 $40,000 0 None 2,040,000 2,540,000 106,800 8.0
$40,000 90,000 0 0.8 2,540,000 3,040,000 146,800 8.8
90,000 140,000 $400 1.6 3,040,000 3,540,000 190,800 9.6
140,000 240,000 1,200 2.4 3,540,000 4,040,000 238,800 10.4
240,000 440,000 3,600 3.2 4,040,000 5,040,000 290,800 11.2
440,000 640,000 10,000 4.0 5,040,000 6,040,000 402,800 12.0
640,000 840,000 18,000 4.8 6,040,000 7,040,000 522,800 12.8
840,000 1,040,000 27,600 5.6 7,040,000 8,040,000 650,800 13.6
1,040,000 1,540,000 38,800 6.4 8,040,000 9,040,000 786,800 14.4
1,540,000 2,040,000 70,800 7.2 9,040,000 10,040,000 930,800
15.2
10,040,000 - - - - - - - 1,082,800 16.0
(60,000.00)
Use Table B and lines 4 through 8 below to compute estimated Maximum Credit for State Death Taxes
From the Estimated Adjusted Taxable Estate
4. Estimated gross federal tax using the estimated taxable estate, including gifts and Table A from the
federal Form 706 instructions ....................................................$ __________________
5.
6.
7. Estimated state death tax credit. Calculate the credit using Table B above and the Estimated
Adjusted Taxable Estate .....................................................$ __________________
8. Enter the lesser of line 6 or line 7. This is the estimated allowable federal credit for state
death taxes. Enter on line 7 in Section II of this application ..........................$ __________________
Unified Credit of $1,545,800 less estimated adjustments ................................$ __________________
Subtract line 5 from line 4 (do not enter less than zero) .................................$ __________________
( )
If line 6 is
zero, STOP here. The estimated Maryland estate tax is zero. Otherwise, continue to line 7.
Decedent information:
First name Middle name Last name Social Security number
3
COM/RAD-101E 18-49
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)
Mail to: 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.
• Complete 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.
• Complete 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
Line 1 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.
Line 2 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.
Line 3 Estimated taxable estate – subtract line 2 from line 1.
Line 4 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. Calculate estimated federal tax on this amount
using Table A from the federal Form 706 instructions.
Line 5 Subtract $4,000,000 from line 3 as indicated.
Line 6 Multiply the amount of line 5 by 16% (.16) to obtain
the estimated limit on Maryland estate tax.
Line 7 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.
Line 8 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, etc.
Line 9 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 payment schedule.
Section III – Verification
• The 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.
• If the form is filed by someone other than the person
responsible for filing the return, then the application filer
must sign the extension request.
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.
For additional information, contact:
Comptroller of Maryland
Revenue Administration Division - Estate Tax Unit
P.O. Box 828
Annapolis, MD 21404-0828
Phone: (410) 260-7850
E-mail: taxhelp@comp.state.md.us
Web site: www.marylandtaxes.gov
Download
Save PDF to desktop
Email
Email completed PDF
Send for Signing
Email for others to sign
Print
Print document
Choose a Field
Click on a field and
select the person that should complete it
Want to add a signature?
You can add a signature field
and assign it to someone else
to sign
Choose a Field
Click on a field and
select the person that should complete it

Form MET 1E: THE MARYLAND ESTATE TAX RETURN (Comptroller of Maryland)

This document is locked as it has been sent for signing.

You have successfully completed this document.

Other parties need to complete fields in the document. You will recieve an email notification when the document has been completed by all parties.

This document has been signed by all parties.

Completed 14 August 2020

Message

View Audit Log
Print With Audit Log
Duplicate Document