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It collects decedent identification, address and filing responsibility details, authorization and affidavit certifications, and signatures, including certification by the Register of Wills. The form also provides the computation section for federal gross estate, augmented gross estate, deductions, estate tax base, exclusions, credit apportionment, total liability, payments, interest, penalties, and balance due or overpayment.",{"@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":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/maryland-estate-tax-return-form-met-1-rev-0623/301191/",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/maryland-estate-tax-return-form-met-1-rev-0623/301191.png","ImageObject",442,249,{"name":88,"@type":89},"Aditya","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 is Maryland Form MET 1 used for?","Question",{"text":108,"@type":109},"It is used to file the Maryland Estate Tax Return for decedents dying after December 31, 2018, and to compute Maryland estate tax based on federal estate figures and applicable Maryland rules.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What must be attached when filing Form MET 1?",{"text":113,"@type":109},"Attach the Federal Estate Tax Return, Form 706. The form also references additional schedules, such as Maryland Schedule B for line 10 when applicable, and continuing schedules if there are more than three responsible persons.",{"name":115,"@type":106,"acceptedAnswer":116},"How is the Maryland estate tax due or overpayment determined?",{"text":117,"@type":109},"The computation section calculates net Maryland estate tax (line 15) and subtracts estimated and previously remitted taxes (line 16c) to produce the Maryland estate tax due or (overpayment) on line 17, then adds interest and penalty charges to reach the total balance due or (overpayment) on line 20.","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},301191,1790138337,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":8,"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":79},962085564549,"https://ap-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45","Form MET 1  \nRev. 06/23  \nUSE THIS AREA FOR DATE STAMPS  \nRevenue Administration Division  \nP.O. Box 828  \nAnnapolis, MD 21404-0828  \nDO NOT WRITE IN THIS AREA Reference Numbers  \nComptroller:    \nRegister:    \nMARYLAND ESTATE TAX RETURN  \nTo be used for decedents dying after December 31, 2018.  \nAttach the Federal Estate Tax Return, Form 706. Please print or type.  \n Original return  Surviving Spouse  Alternate Valuation  Refund claimed  MD Portability  \n Amended return  State-only QTIP  MD Qualified Ag Property Exclusion  Alternate payment plan requested  \nFederal estate tax return has been or will be filed with the IRS:  Required  Portability election  Other  \nSECTION I  \nSECTION II  \nSECTION III  \nDecedent information:  Nonresident   (indicate Maryland county in which taxable property is located)  \nFirst name Middle name Last name Social Security number  \n\n| Address at date of death (number and street) |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- |\n| City |  | County | State | ZIP code |  |\n| Date of death Due date of return (nine months after date of death) Extended due date of return (Attach copy of extension)\u003Cbr>Person(s) responsible for filing the Maryland estate tax return:\u003Cbr>Attach continuing schedule in same format, including signature, if there are more than three persons responsible for filing the return. |  |  |  |  |  |\n| Name | Complete mailing address |  |  | Social Security | number |\n| Name | Complete mailing address |  |  | Social Security | number |\n| Name\u003Cbr>Attorney or contact | Complete mailing address\u003Cbr>person where correspondence should be sent: |  |  | Social Security | number |\n| Name |  |  |  | Phone number |  |\n| Address line 1 |  |  |  |  |  |\n| Address line 2 | E-mail address |  |  |  |  |\n| City County State ZIP code\u003Cbr> I authorize the Estate Tax Unit to contact me at the e-mail address indicated above if additional information is required. Note: official notices and closing letters will not be sent via e-mail.\u003Cbr>Affidavit of person(s) responsible for filing the Maryland estate tax return:\u003Cbr>Under the penalties of perjury, I certify that I have examined this return, including schedules and the federal Form 706, and that these documents are true, correct and complete to the best of my knowledge, information and belief.\u003Cbr>Signature Date Signature Date |  |  |  |  |  |\n\nSignature Date  \nCertification of Register of Wills:  \nI,   Register of Wills for    \nhereby certify that Maryland inheritance taxes totaling   have been paid as of    \nDate  \nSigned    \nRegister of Wills  \nForm MET 1  \nRev. 06/23  \nDecedent information:  \nFirst name Middle name Last name Social Security number  \nSECTION IV  \nCOMPUTATION OF MARYLAND ESTATE TAX  \nfor estates of decedents dying after December 31, 2018.  \n1. Federal total gross estate (from line 1, federal Form 706) . . . . . . . . . . . . $    \n2. Property for which a QTIP election was previously made on a form MET 1 filed for the estate of the decedent’s pre-deceased spouse (to the extent  \nnot included in line 1) (from line 1 of Schedule C) ................. $    \n3. Augmented gross estate (add lines 1 and 2) ..................... $    \n4. Federal total allowable deductions (from line 2, federal Form 706) . . . . . . $   5. Maryland QTIP election this return (from line 1 of Schedule D) . . . . . . . . $   6. Total deductions (add lines 4 and 5) . . . . . . . . . . . . . . . . . . . . . . . . . . . $   7. Maryland estate tax base (subtract line 6 from line 3) .  \nDo not enter less than zero$ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    \n8. Complete lines 8b-8c. Subtract 8c from line 7 and enter here (Do not enter less than zero) If line 8 is zero, skip lines 9 through 14  \nand enter zero on line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $    \na. Maryland estate tax exclusion amount . . . . . . . . $  5,000,000.00  \nb. Enter the Maryland deceased spousal unused exclusion amount from Schedule F, Part I","cbCaimY212VJtL2K","https://ap.wps.com/l/cbCaimY212VJtL2K","pdf",2471855,"English","# SECTION I\n# SECTION II\n# SECTION III\n# SECTION IV\n## COMPUTATION OF MARYLAND ESTATE TAX","[{\"question\":\"What is Maryland Form MET 1 used for?\",\"answer\":\"It is used to file the Maryland Estate Tax Return for decedents dying after December 31, 2018, and to compute Maryland estate tax based on federal estate figures and applicable Maryland rules.\"},{\"question\":\"What must be attached when filing Form MET 1?\",\"answer\":\"Attach the Federal Estate Tax Return, Form 706. The form also references additional schedules, such as Maryland Schedule B for line 10 when applicable, and continuing schedules if there are more than three responsible persons.\"},{\"question\":\"How is the Maryland estate tax due or overpayment determined?\",\"answer\":\"The computation section calculates net Maryland estate tax (line 15) and subtracts estimated and previously remitted taxes (line 16c) to produce the Maryland estate tax due or (overpayment) on line 17, then adds interest and penalty charges to reach the total balance due or (overpayment) on line 20.\"}]","MARYLAND ESTATE TAX RETURN - Form MET 1 - Rev. 06/23 | PDF",1789779891]