The Maryland inheritance tax obligation is generally established by the accounting process. Because of recent legislation, however, most categories of beneficiaries are exempt from tax: spouses, children, grandchildren, and siblings. Strictly speaking, the formal accounts are also inheritance tax returns. If there is a Will, it may provide that the estate will pay these taxes. Otherwise, the heirs bear the tax. In any event, the personal Representative collects and pays the state tax before distributing property to the heirs. If the estate is large enough to be a taxable estate for federal tax purposes, the Personal Representative files a federal tax return and makes arrangements for the payment of whatever tax is due. This tax return is due nine months from the date of death. If the estate assets earn interest or other income during the period of administration, a federal income tax return may also be required. Also, the decedent’s final income tax return may need to be filed.