When filing a Maryland return for a deceased taxpayer, additional information may be required regarding the personal representative or individual handling the deceased taxpayer's affairs.
The In Care Of Addressee for Deceased Return section allows Maryland to associate the return and any correspondence with the appropriate representative.
Program Entry
To access this section, navigate to:
Maryland → Basic Information
When Will This Section Appear?
The In Care Of Addressee for Deceased Return section will only appear if:
- The Taxpayer is marked as deceased on the Federal return, or
- The Spouse is marked as deceased on the Federal return.
If neither individual is marked as deceased in the Federal return, this section will not be available in the Maryland return.
What Information Is Required?
In Care Of Addressee for Deceased Return
Enter the name of the individual, executor, administrator, or personal representative who should receive correspondence regarding the deceased taxpayer's return.
This is the "In Care Of" name that may appear on Maryland correspondence related to the return.
Personal Representative Information
If applicable, enter the personal representative's:
- First Name
- Last Name
- Title
Common titles may include:
- Executor
- Executrix
- Administrator
- Personal Representative
This information helps Maryland identify the individual authorized to act on behalf of the deceased taxpayer or estate.
Death Certificate Requirement
Maryland requires a copy of the death certificate to be attached when applicable.
Attach PDF of Death Certificate
Select Begin next to Attach PDF of Death Certificate and upload a PDF copy of the death certificate.
Before filing, verify that:
- The correct document has been uploaded.
- The file is readable and complete.
- The attachment was successfully saved to the return.
⚠️ Failure to provide required supporting documentation may delay processing of the return or any associated refund.
Important Notes
- This section is only available when either the taxpayer or spouse has been marked as deceased on the Federal return.
- Enter the personal representative's information exactly as it appears in estate documents whenever possible.
- Keep copies of the death certificate and any estate documentation with your tax records.
- Additional documentation may be requested by the Maryland Comptroller's Office if further verification is needed.