[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-301921-105":53,"doc-detail-301921-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","comptroller-of-maryland-guidance-for-estate-tax-return-filings","Comptroller of Maryland - Guidance for Estate Tax Return Filings","","This document provides essential instructions for preparers regarding the required documentation for Maryland estate tax return filings. It details a comprehensive checklist of necessary attachments, including death certificates, legal documents such as wills and trust agreements, financial statements, property appraisals, and tax forms like Form 709 and Form 712. Compliance with these documentation requirements is critical to ensure accurate processing and to prevent administrative delays. The Revenue Administration Division's Estate Tax Unit specifies these items to substantiate valuations and interests reported in the estate.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/comptroller-of-maryland-guidance-for-estate-tax-return-filings/301921/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/comptroller-of-maryland-guidance-for-estate-tax-return-filings/301921.png","ImageObject",442,249,{"name":88,"@type":89},"Oliver Hayes","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What documents must be included with a Maryland estate tax return?","Question",{"text":108,"@type":109},"Preparers should include the death certificate, letter of administration, last will and testament, relevant trust documents, property appraisals, life insurance statements (Form 712), and financial statements, among other specific records listed in the guidance.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Why is it important to provide all requested documents with the filing?",{"text":113,"@type":109},"Providing all necessary substantiating documentation is crucial to prevent processing delays for the estate tax return.",{"name":115,"@type":106,"acceptedAnswer":116},"What is the contact information for the Maryland Estate Tax Unit?",{"text":117,"@type":109},"The Estate Tax Unit can be contacted by phone at (410) 260-7850 or via email at ESTATETAXHELP@MARYLANDTAXES.GOV.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},301921,1790195100,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":4},687207020761,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","ATTENTION PREPARERS  \nFor all Maryland estate tax return filings, please include the following attachments as applicable:  \n• Death Certificate  \n• Letter of Administration  \n• Last Will & Testament and any codicils thereto  \n• Trust documents where decedent was a grantor or possessed a power, beneficial interest, or trusteeship, including any amendments or restatements  \n• Power of Appointment instruments  \n• Disclaimers  \n• Form 709 Gift Tax Return , covering gifts within one year of the decedent’s death  \n• Date of death account statements (bank, investment, retirement, etc. )  \n• All Appraisals used to value property included on Form 706 including, but not limited to, real property and collections of personal property valued at $3,000 or more  \n• Form 712, Life Insurance Statement, for any policies of life insurance reported on Form 706, even if its value is not included in the estate  \n• Proof of the extent, origin, and nature of the decedent’s interest and the interest(s) of the decedent’s co-tenant(s) for any property reported on Schedule E, Part 2 at less than its full value  \n• Detailed breakdown of miscellaneous expenses with substantiating documentation  \n• Date of death, mortgage statements  \n• Promissory Notes and  \n• Copies of any documents directing a charitable transfer reported on Schedule O.  \n* * Failure to provide these documents with the return could lead to processing delays. * *  \n1/7/2026  \nRevenue Administration Division – Estate Tax Unit P.O. Box 828 Annapolis, MD 21404-0828  \nPhone (410) 260-7850  WWW.MARYLANDCOMPTROLLER.GOV  ESTATETAXHELP@MARYLANDTAXES.GOV","cbCaitac3FiTUGhw","https://ap.wps.com/l/cbCaitac3FiTUGhw","pdf",271944,"English","# Required Attachments for Estate Tax Returns\n## Filing Requirements and Documentation\n## Contact Information","[{\"question\":\"What documents must be included with a Maryland estate tax return?\",\"answer\":\"Preparers should include the death certificate, letter of administration, last will and testament, relevant trust documents, property appraisals, life insurance statements (Form 712), and financial statements, among other specific records listed in the guidance.\"},{\"question\":\"Why is it important to provide all requested documents with the filing?\",\"answer\":\"Providing all necessary substantiating documentation is crucial to prevent processing delays for the estate tax return.\"},{\"question\":\"What is the contact information for the Maryland Estate Tax Unit?\",\"answer\":\"The Estate Tax Unit can be contacted by phone at (410) 260-7850 or via email at ESTATETAXHELP@MARYLANDTAXES.GOV.\"}]","Comptroller of Maryland - Guidance for Estate Tax Return Filings | PDF",1789786792]