Paying the Maryland Estate Tax

Maryland estate tax payments are due to the Comptroller of Maryland on or before the due date of the estate tax return. The Maryland estate tax return must be filed within nine (9) months after the decedent's date of death unless the return has an approved filing extension. However, a filing extension does not extend the payment due date. The payment may be sent with a Maryland estate tax remittance form (Form MET 3, found on the last page of Form MET-1) or may be sent with a letter. The letter must provide the decedent's name, Social Security number, date of death, and the county in which the estate is being probated, if applicable. Payments should be sent to: Comptroller of Maryland
Revenue Administration Division, Estate Tax Unit
P.O. Box 828
Annapolis, Maryland 21404-0828 If it is not possible to make a full payment on the due date, the person responsible for paying the Maryland estate tax or an authorized agent of the estate may request an alternative payment schedule. Alternative Payment Schedule

• The Maryland estate tax return (in the case of an extension, the alternative payment schedule must be based on the amount that is estimated to be due).
• The proposed alternative payment schedule, based on one of the following options:
  • A deferral of payment for up to one year. Additional deferrals may be considered on a year-by-year basis. If there is an agreement to defer the payment, then at the end of the deferral period, unless the applicant reapplies for and is granted an additional deferral, payment in full is due.
  • An installment schedule for periodic payments. If a payment installment schedule is for more than one year, the applicant is required to certify annually that the conditions and circumstances that existed at the time the alternate payment schedule was requested have not materially or significantly changed. Any significant change in the conditions and/or circumstances may result in a re-evaluation and the terms of the installment schedule may be changed by the Comptroller of Maryland.

  Any request for an alternative payment schedule which is approved by the Comptroller of Maryland shall be deemed to include consent on behalf of the applicant to the filing of a tax lien against the estate in any Maryland jurisdiction where there may be real or personal property and where the decedent resided.

  Requests for alternative payment schedules should be sent to:

  Comptroller of Maryland
  Revenue Administration Division
  Estate Tax Section
  P.O. Box 828
  Annapolis, Maryland 21404-0828

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