2021 Estate and Fiduciary Forms

Number Title Description
MET-1 Estate Tax Return for decedents dying after December 31, 2020 and before January 1, 2022 Form and instructions for filing a Maryland estate tax return for decedents dying after December 31, 2020 and before January 1, 2022.
MET-1E Application For Extension of Time to File the Maryland Estate Tax Return for decedents dying after December 31, 2020 and before January 1, 2022. Form and instructions for requesting an extension of time of up to six months from the due date (or up to one year if the person required to file the return is out of the country) to file a Maryland estate tax return. The filing extension must be requested on or before the statutory nine-month due date.
MET-2ADJ Application For Refund Of Maryland Estate Tax To Be Paid Directly To The Register Of Wills Estate Tax Refund Payment to Register of Wills Application form for seeking a refund of Maryland estate tax. The form may be used when the personal representative elects to direct the Comptroller to pay the Maryland estate tax refund directly to the Register of Wills to be applied against inheritance tax due on an estate.
QAP Exclusion:
NOTE: The QAP Schedule & Attachments are available upon request. Please call (410) 260-7850 to request these forms.
Election to Claim Estate Tax Exclusion for Maryland Qualified Agricultural Property. Schedule E, worksheet & tax computation, agreement, information and instructions for applying for the exclusion of certain agricultural property from the Maryland Estate Tax. These forms should be completed and attached to the MET 1.
Number Title Description
504D Fiduciary Declaration of Estimated Income Tax Form and instructions for a fiduciary to file and pay estimated taxes for tax year 2021 if the fiduciary is required to file a Maryland Fiduciary Income Tax return and the taxable income is expected to develop a tax of more than $500