How to File Maryland Income Tax for a Deceased Taxpayer

To file a Maryland income tax return for a deceased taxpayer, the personal representative of the estate (or the surviving spouse if no representative has been appointed) submits Maryland Form 502 covering January 1 through the date of death, marks it “DECEASED” with the date of death after the taxpayer’s name, enters code 321 on page 4, attaches proof of authority to file, and mails it by April 15 of the year after death.

Who Is Responsible for Filing

Maryland Code, Tax-General § 10-808 sets a clear order. The personal representative (the executor or administrator appointed by the court) files the final return. If no one has been appointed, the surviving spouse files. A joint return is allowed when the surviving spouse and the personal representative file together.¹

When there is no surviving spouse and no court-appointed representative, whoever is in charge of the deceased person’s property files and signs as “personal representative.” Official appointment comes from the Register of Wills in the county where the deceased lived, which issues letters of administration granting legal authority over the estate’s finances.²

When a Final Return Is Actually Required

A final Maryland return is required only if the deceased person’s gross income for the partial year meets the state filing thresholds. For the 2025 tax year, a single filer under 65 must file at $15,750 in gross income. A single filer 65 or older must file at $17,750. Other filing statuses have their own thresholds in the Maryland resident tax booklet.³

File anyway if Maryland tax was withheld from paychecks, pension distributions, or other income during the year. Without a return, the state keeps that money. Filing gets it back to the estate.

Filling Out Form 502 for a Deceased Taxpayer

The final return uses Maryland Form 502, the same Resident Income Tax Return a living taxpayer would file. A few specific steps flag it as a final return.

Marking the Return

Write “DECEASED” and the date of death after the taxpayer’s name at the top of the form. Enter code 321 on one of the code number lines on page 4. If the personal representative is filing rather than a surviving spouse, write “Estate of” before the deceased person’s first name. The representative’s own name and title should appear clearly.⁴

What to Attach

A court-appointed personal representative attaches a copy of the Letters of Administration. A surviving spouse filing alone attaches a death certificate. If no personal representative has been appointed and the filer is claiming a refund, attach federal Form 1310 (Statement of Person Claiming Refund Due a Deceased Taxpayer). A copy of the will by itself is not accepted as proof of authority.⁴

Address and Signature

Use the filer’s current mailing address on the mailing address lines so correspondence and any refund check reach a real person. Enter the deceased person’s last known home address in the Maryland physical address section on page 1. The representative signs on the taxpayer’s behalf. On a joint return, the surviving spouse also signs.

What Income Goes on the Return

Only income earned or received from January 1 through the date of death belongs on the final return. Work from final pay stubs, 1099s, bank interest statements, and pension or retirement distributions. If a joint federal return was filed with the decedent, a joint Maryland return should generally be filed as well.⁴

Maryland starts from federal adjusted gross income and applies its own additions (like out-of-state bond interest) and subtractions (like Social Security and certain military retirement pay) on Form 502SU. A taxpayer who was 65 or older or totally disabled on the last day of the tax year may qualify for the Maryland pension exclusion, capped at $41,200 for 2025.⁵ Compare the standard deduction to itemizing; final-year medical expenses can make itemizing worthwhile.

Form 502 also calculates the county income tax on the same form. The rate depends on where the deceased lived and ranges from 2.25% to 3.30% of Maryland taxable income. No separate local return is needed.⁶

Deadline, Extension, and Payment

The final return is due April 15 of the year after death. A death in 2025 means a return due April 15, 2026. If April 15 falls on a weekend or legal holiday, the deadline shifts to the next business day.³

If the estate needs more time to gather records, filing Maryland Form 502E before April 15 extends the filing deadline six months, generally to October 15. The extension covers paperwork only. Tax the estate expects to owe must still be paid by April 15 using Maryland Form PV (Personal Tax Payment Voucher). Check box 2 on Form PV to mark it as an extension payment, and put the deceased person’s Social Security number and the tax year on the check or money order.⁷ Payments can also be made electronically at the Comptroller’s website.

What Late Payment Costs

Missing the payment deadline triggers penalty and interest. The Comptroller can assess a penalty of up to 25% of the unpaid tax. Interest runs from the original due date until the balance is paid, at an annual rate that changes each year and was 11.4825% for 2025.⁸ Even if the exact figure isn’t known by April 15, sending a reasonable estimated payment limits both charges. Overpayments come back as refunds.

Where to Mail the Return

The mailing address depends on whether the return includes a payment:

Returns with payment: Comptroller of Maryland, Payment Processing, PO Box 8888, Annapolis, MD 21401-8888.
All other returns, including refund returns: Comptroller of Maryland, Revenue Administration Division, 110 Carroll Street, Annapolis, MD 21411-0001.

⁹

Sending a return to the wrong address delays processing, especially refunds. Confirm the address against the current year’s booklet, since the Comptroller occasionally updates P.O. Box numbers.

Getting the Refund to the Estate

If more tax was withheld than owed, the estate is entitled to a refund. The check is typically issued in the deceased person’s name. The personal representative deposits it into the estate’s bank account, which usually requires showing the Letters of Administration to the bank. If no personal representative has been appointed, attach federal Form 1310 to the return to claim the refund.⁴

One thing people miss: put the filer’s own mailing address on the return so the refund check arrives somewhere someone can reach it, not the deceased person’s former home. Open the estate bank account before the check arrives, or depositing it becomes complicated.

The Federal Return Is Separate

Filing Maryland Form 502 does not cover the federal return. A separate IRS Form 1040 must be filed for the same January 1 through date-of-death period. Write “DECEASED,” the person’s name, and the date of death across the top. The same priority rules apply: an appointed representative signs, or the surviving spouse signs and writes “filing as surviving spouse” in the signature area. Court-appointed representatives attach a copy of the court appointment; others attach Form 1310 to claim any federal refund. The federal deadline is also April 15, with extensions on federal Form 4868.¹⁰ Because Maryland starts from federal adjusted gross income, filing the federal return first keeps the numbers consistent.

Income the Estate Earns After Death

Income that accrues after the date of death does not go on Form 502. Bank interest, dividends, rental income, or other earnings that accumulate in estate accounts between the death and the estate’s closing belong to the estate itself, and get reported on Maryland Form 504 (Fiduciary Income Tax Return) if they produce Maryland taxable income. Personal representatives are exempt from estimated tax payments during the estate’s first two taxable years. If a federal fiduciary return (Form 1041) is filed, a Maryland Form 504 is typically required as well.¹¹

Estate and Inheritance Taxes Are Different

Filing the final income tax return does not close out Maryland’s other death-related taxes. Maryland imposes both an estate tax (based on the total value of the estate) and an inheritance tax (collected by the Register of Wills on property passing to certain beneficiaries). Each has its own forms, deadlines, and rules, separate from Form 502.¹¹

1
Maryland General Assembly. Maryland Code Tax-General 10-808 – Tax Returns on Behalf of Individual
2
The Office of the Register of Wills. Frequently Asked Questions – Register of Wills
3
Comptroller of Maryland. Filing Information for Individual Income Tax
4
Comptroller of Maryland. 2025 Maryland Resident Tax Booklet – Filing Return of Deceased Taxpayer
5
Comptroller of Maryland. Maryland Pension Exclusion
6
Comptroller of Maryland. Maryland Income Tax Rates and Brackets
7
Library of Maryland Regulations. COMAR 03.04.02.14 – Extension of Time to File
8
Comptroller of Maryland. Compliance FAQs
9
Comptroller of Maryland. Individual Tax Forms and Instructions
10
Internal Revenue Service. How to File a Final Tax Return for Someone Who Has Passed Away
11
Comptroller of Maryland. Estate-Inheritance-Fiduciary Tax FAQs