INSTRUCTIONS: MARYLAND ESTATE TAX RETURN (Form MET 1)

A form MET 1 is used to report and pay estate tax due to the state of Maryland for decedents who died in the year of 2004. The document is found on the website of the Comptroller of Maryland. When filing, you must include a copy of pages 1 through 3 of the federal form 706 filed.

Maryland Estate Tax Return MET 1 Step 1: Indicate with a check mark whether you are filing an original or amended return, and if a federal estate tax return has been or will be filed with the IRS.

Maryland Estate Tax Return MET 1 Step 2: In Section 1, give the name of the decedent, as well as their Social Security number, address at the date of death, date of death and due date of the return. If you have received a filing extension, enter the extended due date and attach a copy of the extension.

Maryland Estate Tax Return MET 1 Step 3: Enter the name, complete mailing address and Social Security number of all people responsible for filing this return.

Maryland Estate Tax Return MET 1 Step 4: Enter the name, phone number and address of an attorney or contact person to whom correspondence can be sent.

Maryland Estate Tax Return MET 1 Step 5: The person filing the return sign and date the form below this where indicated.

Maryland Estate Tax Return MET 1 Step 6: At the top of the second page, enter the decedent's name and Social Security number. On lines 1 through 8, enter the corresponding values from federal form 706.

Maryland Estate Tax Return MET 1 Step 7: Subtract any adjustments reported on line 10 of federal form 706 from the allowed unified credit of $345,800 and enter the difference on line 9.

Maryland Estate Tax Return MET 1 Step 8: Complete Schedule B on the fifth page to determine your maximum credit for state death taxes. Enter this on line 10.

Maryland Estate Tax Return MET 1 Step 9: If some property of the decedent is located outside of the state, complete Schedule A on the fourth page, then complete lines 11 and 12 on the second page. Otherwise, skip to line 13.

Maryland Estate Tax Return MET 1 Step 10: Complete lines 13 through 22 as instructed to determine the balance due.