Maryland Schedule 14B Information
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How to fill out Schedule 14B Information?
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FAQ
0.9% tax on the clear value of property passing to a child or other lineal descendant, spouse, parent or grandparent. 8% on property passing to siblings. 10% on property passing to other individuals.
Making Appointments First: You must make an initial appointment with the Comptroller's office which can be made online, or by calling the taxpayer services hotline, 1-800-MD TAXES or 410-260-7980. See "Obtain your Comptroller's Tax Certification" below.
This gift is the "Maryland QTIP Election." What it means is that a married couple can now elect to defer, and possibly avoid, the Maryland estate tax if they include in their Wills an appropriate trust for the benefit of the surviving spouse and make a timely election after the death of the first spouse.
You can use Form 109-B to notify the Comptroller of Maryland that you have changed your business mailing address.
For any tax type not covered below, please call us at 410-260-7980, or 1-800-638-2937 outside of Central Maryland.
The amended return must be filed with the Comptroller of Maryland, Revenue Administration Division, 110 Carroll Street, Annapolis, Maryland 21411-0001.
You can use Form 109-I to notify the Comptroller of Maryland that you have changed your home mailing address.
Certified copies of previously filed Maryland income tax returns may be obtained from the Comptroller of Maryland, specifically the Taxpayer Service Section of the Revenue Administration Division. The Comptroller of Maryland provides this service free of charge.