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.

More than the returns? Settle the estate in one place.

State

Approximate Estate Value

Estate earns income

Interest, dividends, rent, or other income received after date of death

Maryland Tax Filing Checklist

2 filings required

0 of 2 completed0%

Tax Clearance Required Before Distribution

Two separate tracks. Estate tax: the Comptroller processes Form MET-1 and forwards it to the Register of Wills to complete Section III certifying that inheritance tax has been paid. Inheritance tax: administered by the Register of Wills, not the Comptroller — tax on probate property is due when the personal representative submits the Administration Account showing distribution, and tax on non-probate property is due when the Register assesses and invoices it, so the estate cannot be closed until the inheritance tax obligation is satisfied. There is no single clearance form. Md. Tax-Gen. §§ 7-202, 7-203, 7-204.

More Information

Federal

File final income tax return

A final federal income tax return is required for income earned from January 1 through the date of death.

Form: IRS Form 1040

Deadline: April 15 following year of death

Write "DECEASED," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.

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File estate income tax returnNot required

IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.

File estate tax returnNot required

The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.

Maryland

File final income tax return

A final state return is required for income earned through the date of death.

Form: Form 502

Deadline: April 15 following year of death

Md. Tax-Gen. § 10-808(c): "If an individual required to file an income tax return dies, the final income tax return of the individual shall be filed: (1) by the personal representative of the individual's estate; (2) if there is no personal representative, by the individual's surviving spouse" (or jointly). Per the Maryland Resident Income Tax Return Instructions (Instruction 27, "Filing Return of Deceased Taxpayer"): enter code 321 on a code-number line on page 4 of Form 502; write "DECEASED" and the date of death after the decedent's name; attach a copy of the Letters of Administration, or a death certificate if the return is filed solely by the surviving spouse (federal Form 1310 if a refund is claimed and there is no personal representative). Maryland grants an automatic six-month extension only if a federal extension was filed AND no Maryland tax is owed; otherwise request the extension and pay the expected tax with Form PV by April 15.

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File estate income tax returnNot required

A fiduciary return is only required if the estate earns income above the filing threshold (Required if the fiduciary is required to file a federal fiduciary income tax return (or is exempt under IRC § 408(e)(1) or § 501 but must file federal Form 990-T) AND has Maryland taxable income. A $600 Maryland exemption is allowed to a personal representative filing for a decedent's estate; other fiduciaries deduct $200.).

File estate tax returnNot required

The estate value ($0) is below Maryland's exemption of $5,000,000.

This tool provides general information about tax filing requirements after death. Tax situations vary based on individual circumstances. Consult a licensed tax professional or CPA for advice specific to your situation.

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. 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. The fiduciary return is due april 15 (calendar year); six-month extension requested on form 504e, with the expected tax due paid by april 15.

Yes. Two separate tracks. Estate tax: the Comptroller processes Form MET-1 and forwards it to the Register of Wills to complete Section III certifying that inheritance tax has been paid. Inheritance tax: administered by the Register of Wills, not the Comptroller — tax on probate property is due when the personal representative submits the Administration Account showing distribution, and tax on non-probate property is due when the Register assesses and invoices it, so the estate cannot be closed until the inheritance tax obligation is satisfied. There is no single clearance form. Md. Tax-Gen. §§ 7-202, 7-203, 7-204. 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. 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. 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 estate settlement plan covers all filing responsibilities in order.

Tax Filing After Death in Maryland

After a death in Maryland, both federal and state tax returns must be filed. A final income tax return covers the deceased's income through the date of death, and a separate fiduciary return may be needed if the estate earns income during administration. A federal estate tax return (Form 706) is required only for estates above the federal exemption of $15,000,000.

Estates in Maryland above the $5,000,000 exemption must file a state estate tax return. Calculate the potential tax with the death tax calculator.

Filing deadlines depend on the type of return. Final income tax returns are generally due April 15 of the year following death. Estate tax returns, where applicable, are typically due nine months after the date of death. The Maryland estate settlement plan tracks all deadlines in order.