You must complete the federal estate tax return (IRS Form 706) for the date of the decedent's death before filling out the Maryland estate tax return. For decedents dying on or after October 1, 2023, a surviving registered domestic partner is exempt from inheritance tax.This form, which lists the necessary requirements for filing, may be obtained from any Register of Wills Office in Maryland. Capital gains and qualified dividends. All filers must complete this part. Virginia has reciprocity with several other states. Inheritance tax payments are due upon the death of the decedent and become delinquent nine months after the individual's death.