Estate Tax Returns

Compassionate and Precise Tax Filing for Estates

Losing a loved one is difficult enough without the burden of managing their final tax responsibilities. At National Income Tax Service Inc., we support families, executors, and estate administrators in Upper Marlboro, MD by preparing estate tax returns with accuracy, clarity, and respect.



Whether you’re required to file a federal estate tax return, a Maryland inheritance tax filing, or a final individual return for the deceased, we ensure every step is handled professionally and on time. Estate tax rules can be complicated, but our guidance makes the process easier.

What Is an Estate Tax Return?

An estate tax return is a legally required document that reports the assets and liabilities of a deceased individual’s estate. Depending on the size of the estate and the state where they lived, federal and/or state taxes may apply.

Common filings include:


  • IRS Form 706 (United States Estate Tax Return)
  • Maryland Estate Tax Return
  • Maryland Inheritance Tax Return
  • Final individual return (Form 1040) for the year of death
  • IRS Form 56 (Notice Concerning Fiduciary Relationship)


Each filing comes with its own deadlines and documentation requirements. Our team helps you stay compliant while protecting the estate’s assets and beneficiaries.

Who Needs to File an Estate Tax Return?

You may need to file one or more tax returns for an estate if:


  • The total value of the estate exceeds the federal exemption threshold
  • Maryland estate or inheritance tax laws apply
  • The deceased earned income in the year of death
  • Trusts or property were distributed to heirs
  • The estate generated interest, dividends, or other income post-death


Executors, personal representatives, and family members responsible for the estate can rely on us to determine what needs to be filed—and when.

Our Estate Tax Services

We provide full-service estate tax filing assistance, including:



  • Preparation of federal Form 706 for taxable estates
  • Completion of Maryland Estate and Inheritance Tax Returns
  • Filing of final federal and state income tax returns for the decedent
  • Identification of applicable deductions and exclusions
  • Valuation of estate assets for tax purposes
  • Coordination with attorneys, courts, and financial institutions
  • Preparation of IRS Form 56 to notify tax authorities of fiduciary control
  • Support for surviving spouse portability elections
  • Guidance on documentation, payments, and filing deadlines


Our goal is to minimize tax exposure while ensuring every filing is accurate and properly submitted.

Common Assets We Help Report

Estate tax returns often require detailed reporting of:



  • Real estate and property values
  • Bank accounts and investment portfolios
  • Retirement accounts and life insurance proceeds
  • Business interests or ownership shares
  • Personal property and collectibles
  • Debts and obligations owed by the estate


We help you compile, classify, and document all relevant information to ensure a complete and correct return.

Final Returns for the Deceased

In addition to estate-level filings, we assist with the deceased individual’s final personal tax return (IRS Form 1040), covering income earned from January 1 through the date of death.


We also advise on:


  • Reporting Social Security benefits or pension income
  • Handling medical deductions from the decedent’s final year
  • Joint return filing options for surviving spouses
  • Coordination with prior-year filings and IRS records


Every return is handled with sensitivity and thoroughness to avoid errors and delays.

Estate Tax Exemptions and Portability

As of 2025, the federal estate tax exemption allows estates valued below a certain threshold to avoid federal estate tax entirely. However, Maryland’s estate tax threshold is often lower than the federal limit, and inheritance taxes may still apply.


We help clients:


  • Understand the estate’s tax exposure
  • Apply the appropriate federal and Maryland exemptions
  • Elect portability to transfer unused exemptions to a surviving spouse
  • Avoid unnecessary taxes through timely and strategic filings


Proper planning and filing can save heirs thousands of dollars in taxes and penalties.

Why Clients Choose National Income Tax Service

Families and fiduciaries choose us for estate tax preparation because we combine deep technical knowledge with a personal, compassionate approach. You’re not just managing numbers—you’re honoring someone’s legacy. We take that seriously.



What sets us apart:


  • Years of experience with estate and inheritance tax filing
  • Local expertise in Maryland probate and tax laws
  • Direct coordination with attorneys and court representatives
  • Clear communication throughout a complex process
  • Strict confidentiality and respectful service


We ensure your filings are complete, compliant, and submitted on time—so you can focus on what matters most.

Frequently Asked Questions

  • Is everyone required to file an estate tax return?

    No. Only estates above the federal or Maryland threshold need to file Form 706 or state-specific returns. However, all estates may need to file a final income tax return for the deceased.

  • How soon do I need to file after someone passes away?

    Federal estate tax returns (Form 706) are generally due nine months after the date of death. Extensions may be available. State requirements vary, and we’ll help you track deadlines.

  • What is the Maryland inheritance tax?

    Maryland imposes an inheritance tax on certain beneficiaries who are not close relatives. We help calculate and file this when applicable.

  • Can you work with my attorney or financial advisor?

    Yes. We regularly coordinate with estate attorneys, CPAs, and financial professionals to complete filings accurately.

Schedule a Confidential Consultation

Let us help you navigate this process with clarity, precision, and respect. Contact us to schedule your estate tax consultation today.