| MET-1E (PDF) | Application For Extension of Time to File the Maryland Estate Tax Return for decedents dying after December 31, 2018. | Form and instructions for requesting an extension of time of up to six months from the due date (or up to one year if the person required to file the return is out of the country) to file a Maryland estate tax return. The filing extension must be requested on or before the statutory nine-month due date. If the estate is otherwise not required to file in Maryland (i.e. Federal gross estate of the decedent is under the Maryland filing threshold for the year of death of the decedent), but will be filing for portability purposes only, a MET1-E is not required to be filed to request an extension. In these specific cases, the MET1 must be filed within the same time period prescribed for making an election on a federal estate tax return, currently five years, in order to be considered timely for portability purposes. |