How Do I File Taxes for a Deceased Person in Maryland?
Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.
Frequently Asked Questions
At minimum, a final federal income tax return (Form 1040) and a final Maryland income tax return (Form 502) must be filed for income earned through the date of death.Md. Tax-Gen. §§ 7-202, 7-203, 7-309, 10-301Verified May 31, 2026 If the estate earns income during administration, a federal fiduciary return (Form 1041) and Maryland fiduciary return (Form 504) may also be required. Estates exceeding $$5,000,000 must also file a Maryland estate tax return.
The final federal and Maryland income tax returns are due april 15 following year of death.Md. Tax-Gen. §§ 7-202, 7-203, 7-309, 10-301Verified May 31, 2026 The fiduciary return is due april 15 (calendar year); automatic 6-month extension (follows federal).
Yes. Estate tax: Comptroller issues confirmation after processing MET-1. Inheritance tax: Register of Wills will not close estate until inheritance tax obligations satisfied (10% on property to non-exempt beneficiaries; exempt: spouse, lineal descendants/ancestors, siblings). No single clearance form — handled through estate administration. Md. Tax-Gen. §§ 7-202, 7-203.Md. Tax-Gen. §§ 7-202, 7-203, 7-309, 10-301Verified May 31, 2026 Distributing assets without clearance may create personal liability for the executor or trustee.
Yes. Maryland imposes a state estate tax on estates exceeding $$5,000,000.Md. Tax-Gen. § 7-309Verified May 31, 2026 This is separate from the federal estate tax. Estates above the state threshold must file a state estate tax return even if no federal estate tax is owed. See the full breakdown with the Maryland death tax calculator.
Yes. Maryland imposes an inheritance tax, which is paid by the beneficiaries rather than the estate.Md. Tax-Gen. §§ 7-203, 7-204Verified May 31, 2026 The rate depends on the beneficiary's relationship to the deceased. Close family members (spouses, children) typically pay lower rates or are exempt entirely. Calculate the tax with the Maryland death tax calculator.
Yes. Estate size does not affect the requirement to file a final income tax return. A final Form 1040 is required regardless of estate value if the deceased had income. What smaller estates typically avoid is the federal estate tax return (Form 706) and the Maryland estate tax return (for estates over $$5,000,000).
The executor named in the will (or the court-appointed administrator) is responsible for filing the final income tax return and any estate tax returns. If the deceased was married, the surviving spouse can file a joint federal return for the year of death. For trust assets, the successor trustee handles fiduciary tax returns. The Maryland executor checklist covers all filing responsibilities in order.
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Maryland Estate Planning Resources
In-depth guides covering Maryland probate laws, trust requirements, and estate planning strategies.
