How Do I File Taxes for a Deceased Person in Maryland?

Maryland requires a final state income tax return for the decedent alongside the federal Form 1040; a federal estate tax return (Form 706) is required only for estates above $15,000,000.

State

Approximate Estate Value

Estate Earns Income

YesNo

Date of Death

Three returns are due.

IRS Form 1040, Form 502 and Maryland inheritance tax return.

Federal

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
Due: 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.

IRS Form 1040 File online

Maryland

Final income tax return

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

Form: Form 502
Due: 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).

Form 502 File online

Inheritance tax return

Maryland imposes an inheritance tax on what beneficiaries receive. The treatment depends on the beneficiary's relationship to the deceased; spouses and certain close relatives are typically fully exempt.

Form: Maryland inheritance tax return
Due: Payment timing follows the estate administration — see the state inheritance tax authority

Tax clearance

Maryland requires tax clearance 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.

Maryland tax clearance

Not required

Federal estate income tax return: IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.
Federal estate tax return: The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.
Maryland estate income tax return: 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.).
Maryland estate tax return: The estate value ($0) is below Maryland's $5,000,000 filing threshold. Maryland's filing test uses the gross estate plus lifetime taxable gifts, and filing is also required whenever a federal estate tax return is due.

General information about tax filing requirements after a death, not tax or legal advice. Consult a licensed tax professional for tax questions. Data verified Sep 15, 2026

At minimum, a final federal income tax return (Form 1040) for income earned through the date of death, and Maryland requires a final state income tax return (Form 502) as well. If the estate earns income during administration, a federal fiduciary return (Form 1041) and a Maryland fiduciary return (Form 504) may also be required. A Maryland estate tax return must also be filed when the federal gross estate plus lifetime taxable gifts plus Maryland QTIP property is $5,000,000 or more, or whenever a federal estate tax return is required, a test on the gross estate that can be met even where deductions mean no tax is due.

The final federal income tax return is due April 15 following year of death. The final Maryland return is due April 15 following year of death. The Maryland fiduciary return is due April 15 (calendar year); six-month extension requested on Form 504E, with the expected tax due paid by April 15. The Maryland estate tax return (Form MET-1) is due 9 months after date of death.

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. Distributing assets without the clearance can leave the executor or trustee personally liable.

Yes. Maryland imposes a state estate tax on an estate above $5,000,000. It is separate from the federal estate tax. A state estate tax return must be filed when the federal gross estate plus lifetime taxable gifts plus Maryland QTIP property is $5,000,000 or more, or whenever a federal estate tax return is required, even if no federal estate tax is owed.

Yes. Estate size does not change the final income tax return: a final Form 1040 is filed whatever the estate is worth if the decedent had income. What a smaller estate avoids is the federal estate tax return (Form 706), due 9 months after date of death (6-month extension available) and required only above $15,000,000 and the Maryland estate tax return (required when the federal gross estate plus lifetime taxable gifts plus Maryland QTIP property is $5,000,000 or more, or whenever a federal estate tax return is required).

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.

Maryland imposes a state estate tax on estates exceeding $5,000,000, and the return-filing test is broader than the exemption — it runs on the federal gross estate plus lifetime taxable gifts, and filing is also required whenever a federal estate tax return is due, so some estates file even though no tax is due. The Maryland death tax calculator estimates the liability.

Unlike estate tax, Maryland's inheritance tax falls on each beneficiary's share. The treatment varies with the beneficiary's relationship to the deceased. The rates by relationship are set out under Maryland inheritance tax.

Filing deadlines depend on the type of return. The final Maryland income tax return is due April 15 following year of death. The state estate tax return (Form MET-1) is due 9 months after date of death. The Maryland estate settlement plan tracks all deadlines in order.

SimplyTrust Editorial·Updated September 20, 2026

Legal Sources

26 USC 2001(c), 2010; P.L. 119-21 §70106
26 USC 6012(b)(1)
26 USC 6018; 26 USC 6075(a)
Md. Tax-Gen. § 7-309
Md. Tax-Gen. §§ 10-105, 10-217; Ch. 604 (2025 Acts) (HB 352)
Md. Tax-Gen. §§ 7-202, 7-203, 7-204, 7-214, 7-217, 7-304, 7-305, 7-305.1, 7-306, 7-309, 10-808, 10-820

Data sourced from Maryland statutes and official state code. How we research.

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