2024 Estate and Fiduciary Forms

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 2024 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
Number Title Description
MET-1 Estate Tax Return for decedents dying after December 31, 2018 Form and instructions for filing a Maryland estate tax return for decedents dying after December 31, 2018.
MET-1E Application For Extension of Time to File the Maryland Estate Tax Return for decedents dying after December 31, 2018. 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. If the estate is otherwise not required to file in Maryland (i.e. Federal gross estate of the decedent is under the Maryland filing threshold for the year of death of the decedent), but will be filing for portability purposes only, a MET1-E is not required to be filed to request an extension. In these specific cases, the MET1 must be filed within the same time period prescribed for making an election on a federal estate tax return, currently five years, in order to be considered timely for portability purposes
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.