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You are allowed to file a claim for a Maryland estate tax refund up to three years after the date of the event that caused the refund to become due. The refund claim must include an explanation and documentation to evidence the decrease directed by IRS.

the Maryland estate tax is decreased as the result of action taken by IRS or the estate, or an inheritance tax payment was made after a Maryland estate tax payment.an erroneous amount of tax has been paid or collected, OR.You may file for a refund of Maryland estate taxes by filing an amended estate tax return, using Form MET-1. The total gross estate for estate tax purposes includes probate and non-probate property. Non-probate property is property that passes by the terms of the instrument under which it is held or by operation of law. The probate estate is property of the decedent owned individually or as tenants in common. For more information on the gross estate, visit the IRS website regarding the Federal Estate Tax and review 2031 of the Internal Revenue Code. The value of the property must be based upon an appraisal from a Certified Appraiser. It includes such items as annuities, joint assets with right of survivorship, transfers made without adequate consideration, the includible portion of tenancies by the entirety, certain life insurance proceeds, and general power of appointment property, to name a few. The gross estate includes all property, real or personal, tangible or intangible, wherever situated, in which the decedent had an interest. Payment of the Maryland estate tax is due nine (9) months after the decedent's date of death.Ī Maryland estate tax return is required for every estate whose federal gross estate, plus adjusted taxable gifts, plus property for which a Maryland Qualified Terminal Interest Property (QTIP) election was previously made on a Maryland estate tax return filed for the estate of the decedent's predeceased spouse, equals or exceeds the Maryland estate tax exemption amount for the year of the decedent's death, and the decedent at the date of death was a Maryland resident or a nonresident but owned real or tangible personal property having a taxable situs in Maryland. The Maryland estate tax is a state tax imposed on the transfer of property in a decedent's estate.

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