My mother died in March. We had not filed yet nor have we since. She never owes, it s just paperwork. Now her home is going to closing in a week. The house selling for below assessed valued on property taxes due to condition. Who do we go to to have taxes filed for the sale of the home? I don't believe that the federal govt is owed anything since it is only 140k but I think that MD wants taxes. I know that those of us who receive a share is the proceeds have to claim it on MD income taxes but not on federal. Am I right?