Maryland Probate Guide
If you've just lost someone and are facing the Maryland probate process — this guide walks you through what it costs, how long it takes, the exact filings Maryland requires, and whether you can avoid formal probate entirely.
Typical Timeline
9–18 months
Uncontested formal probate
Small Estate Threshold
$50,000
Small Estate Administration (ET § 5-601)
Court
Maryland Orphans' Court (Register of Wills handles administrative matters)
Filing fee: $50–$2,500
Executor Commission
Statutory scale
~$37,080 on a $1M estate
Probate is required when the decedent's solely owned probate assets exceed $50,000 ($100,000 if surviving spouse is sole heir). Maryland offers three tracks: small estate, modified administration (faster, simplified), and regular estate. Joint tenancy, tenancy by entirety, beneficiary designations, and trusts all bypass probate.
Maryland regular estates typically take 9-18 months. Creditors have 6 months from death (or 2 months after first publication, whichever is later) to file claims. Modified administration can close in approximately 10 months. Small estates close much faster.
Maryland's Small Estate Administration (ET § 5-601) allows qualifying estates to skip formal probate.
| If the death occurred… | Small estate threshold |
|---|---|
| General threshold under MD ET § 5-601 | $50,000 |
| Threshold when surviving spouse is the sole heir/legatee | $100,000 |
Maryland's small estate threshold is $50,000 (or $100,000 if the sole heir/legatee is the surviving spouse). Small estates are administered by the Register of Wills with no required filing fee, drastically reducing cost and time.
Maryland ET § 7-601 sets a maximum commission of 9% on the first $20,000 of estate value ($1,800), plus 3.6% on the excess above $20,000. This is a ceiling, not an entitlement - the court awards a 'reasonable' commission up to that cap.
Example: An estate valued at $1,000,000 would yield an executor commission of approximately $37,080.
Attorney fees:
Attorney fees and PR commissions COMBINED are subject to the ET § 7-601 maximum unless the Orphans' Court approves higher fees for good cause. This is one of the few states where attorney fees are formally capped by probate statute.
Multiple co-executors:
Co-PRs share the single statutory commission cap; the total does not multiply with additional representatives.
Statute: ET § 7-601
Enter the estate's gross value to estimate statutory probate costs in Maryland.
Executor commission
Statutory (ET § 7-601)
$19,080
Attorney fees
Not statutory in Maryland — negotiated separately (hourly, flat, or % of estate, typically 2–4%).
varies
Court filing fee
Sliding scale $50–$2,500
$50+
Estimated statutory total
$19,130 + attorney fees
Estimate only. Excludes extraordinary executor fees, bond premiums, appraisal fees, publication costs, accounting fees, and Maryland-specific surcharges. Does not constitute legal or financial advice.
Maryland ET § 6-102 requires a PR to file bond before letters issue. Bond can be waived in the will, but a nominal bond ($100-$1,000) is typically still required to cover potential claims and taxes.
Statute: ET § 6-102
Maryland imposes BOTH a state estate tax AND a separate inheritance tax. The estate tax exemption for 2026 is $5 million per individual (NOT indexed for inflation, NOT portable between spouses), with a top rate of 16%. Maryland is the only state imposing both estate and inheritance taxes. The federal exemption for 2026 is $15M individual/$30M married under the One Big Beautiful Bill Act.
Filing deadline:
Maryland Form MET-1 (estate tax) is due 9 months after death. Inheritance tax (Form 1144 or 1140) is generally due before assets are distributed; the Register of Wills certifies inheritance tax on the inventory.
Statute: Maryland Tax-General Article §§ 7-301 (estate tax), 7-201 (inheritance tax)
A Maryland surviving spouse may elect to take an elective share under ET § 3-403: one-third of the net estate if there are surviving descendants, or one-half if not. Maryland calculates the elective share based on the augmented estate, including certain non-probate transfers. The spouse is also entitled to a family allowance and exempt property.
Maryland's Medical Assistance Estate Recovery Program recovers from probate estates of Medicaid recipients aged 55+ who received long-term care, under Health-General § 15-121. Recovery is limited to the probate estate (Maryland does not pursue expanded recovery against non-probate assets). Recovery is deferred while a surviving spouse or minor/disabled child survives. Hardship waivers are available.
Maryland's separate inheritance tax (10% flat rate) applies to property passing to non-exempt beneficiaries. Exempt from inheritance tax: spouse, children/lineal descendants, parents, grandparents, siblings, stepchildren, stepparents, and certain charitable organizations. Inheritances by anyone else (nieces, nephews, friends, unrelated heirs) pay 10%.
Statute: Maryland Tax-General Article § 7-203
The full Maryland executor checklist has 25 milestones: 2 specific to Maryland law (shown below — filings, forms, and court interactions tied to Maryland statutes) and 23 universal duties that apply in every state (expandable at the end of the list). The same item never appears in both groups.
File Maryland estate tax return (Form MET-1) if applicable
Maryland imposes its own estate tax with a separate exemption threshold (currently $5 million). File Maryland Form MET-1 within nine months of death. Maryland is the only state that imposes both an estate tax and an inheritance tax (New Jersey repealed its estate tax effective January 1, 2018).
File Maryland inheritance tax return if applicable
Maryland imposes an inheritance tax of 10% on property passing to beneficiaries other than close relatives (surviving spouse, children, parents, grandparents, grandchildren, and siblings are exempt). The inheritance tax is collected by the Register of Wills. File the appropriate inheritance tax forms with the Register of Wills.
Obtain certified death certificates
Order at least 10-12 certified copies of the death certificate from the Maryland Department of Health, Division of Vital Records. These are required by the Register of Wills, Orphans' Court, financial institutions, insurance companies, and government agencies.
Locate and review the will
Search for the decedent's original will and any codicils. Under Maryland Estates and Trusts Code Section 4-201, any person having custody of a will must file it with the Register of Wills in the county where the decedent resided. Maryland has a unique probate structure with the Orphans' Court (a three-judge court) handling contested matters and the Register of Wills handling administrative functions.
Secure estate property and valuables
Immediately secure the decedent's residence by changing locks if necessary. Safeguard valuables such as jewelry, cash, important documents, firearms, and collectibles. If the home will be vacant, arrange for regular checks, maintain climate control, and notify the homeowner's insurance carrier of the vacancy. Secure vehicles, safe deposit boxes, and storage units. Document the condition of all property with photographs.
File petition with the Register of Wills
File the will and a Petition for Administration with the Register of Wills in the county where the decedent was domiciled. Maryland offers three types of administration: regular estate administration (for larger estates), modified administration (expedited procedure when all heirs agree, estate filed in 12 months), and small estate administration (see the small-estate threshold above for current limits).
Receive Letters Testamentary or Letters of Administration
After the Register of Wills approves the petition and appoints the personal representative, Letters are issued. The representative must take an oath and post a bond unless waived. In Harford County, the Circuit Court serves as the Orphans' Court. Obtain multiple certified copies.
Notify the Social Security Administration
Report the death to the Social Security Administration at 1-800-772-1213 if the funeral home has not already done so. Benefits received after the date of death must be returned. Surviving spouses and dependent children may be eligible for survivor benefits.
Cancel services, subscriptions, and forward mail
Forward the decedent's mail through USPS to the executor's address or a secure location to capture bills, tax documents, and creditor correspondence. Cancel or transfer utilities (electric, gas, water, internet, phone), streaming services, gym memberships, magazine subscriptions, and other recurring payments. Notify the landlord if the decedent rented. Cancel the decedent's driver's license, voter registration, and passport to help prevent identity theft.
Publish notice of appointment
Publish a notice of the personal representative's appointment in a newspaper of general circulation in the county, once a week for three successive weeks, as required by Estates and Trusts Code Section 7-103. The notice informs creditors that they have six months from the date of death to present their claims (or two months from the date the personal representative mails notice, whichever is later).
Notify financial institutions
Send certified copies of the death certificate and Letters to all banks, brokerage firms, insurance companies, and retirement account custodians. Request date-of-death valuations for all accounts.
Open an estate bank account
Obtain an EIN from the IRS via Form SS-4 and open a checking account in the name of the estate. All estate income and expense payments should flow through this account. Maryland requires detailed accounting filed with the Register of Wills.
File IRS Form 56 (Notice of Fiduciary Relationship)
File IRS Form 56 to notify the IRS that you are acting as the fiduciary (executor or administrator) for the decedent's estate. This establishes your authority to receive the decedent's tax information, file returns on their behalf, and correspond with the IRS regarding estate matters. File this form promptly after receiving Letters.
Maintain insurance and pay ongoing estate expenses
Review and maintain all insurance policies on estate property, including homeowner's insurance, auto insurance, and any umbrella liability coverage. Lapsed coverage during administration can expose the estate to significant liability. Continue paying ongoing obligations from the estate bank account: mortgage or rent, property taxes, HOA fees, storage unit fees, and essential maintenance. Keep detailed records of all payments for the final accounting.
File inventory of estate assets
Prepare and file an Information Report (inventory) with the Register of Wills within three months of appointment, as required by Estates and Trusts Code Section 7-301. The report must list all estate assets with date-of-death fair market values. Engage qualified appraisers for real estate and other valuable property.
Handle digital assets and online accounts
Identify and secure the decedent's digital assets, including email accounts, social media profiles, cloud storage, cryptocurrency wallets, online banking, and digital subscriptions. Most states have adopted the Revised Uniform Fiduciary Access to Digital Assets Act (RUFADAA), which governs fiduciary access to digital accounts. Check the decedent's devices, password managers, and records for account credentials. Contact service providers to memorialize or close accounts as appropriate.
File claims against life insurance and benefits policies
File claims on all life insurance policies, accidental death policies, and any other insurance or death benefits payable to the estate or named beneficiaries. Provide certified death certificates and completed claim forms to each insurance carrier. Note that policies with named beneficiaries generally pass outside of probate directly to the beneficiary, but proceeds payable to the estate must be inventoried.
File final personal income tax return (Form 1040 and Maryland Form 502)
File the decedent's final federal income tax return (Form 1040) and Maryland individual income tax return (Form 502) for the period from January 1 through the date of death. Maryland imposes a graduated income tax plus county piggyback taxes. A surviving spouse may file jointly for the year of death.
File estate income tax return (Form 1041 and Maryland Form 504) if applicable
If the estate earns more than $600 in gross income during administration, file federal Form 1041 and Maryland Fiduciary Income Tax Return (Form 504). The estate is a separate taxpayer from the date of death.
Review and pay valid creditor claims
Evaluate all claims presented within the six-month claims period. Pay valid claims from estate funds in the order of priority: costs of administration, funeral expenses, family allowance, debts with federal preference, taxes, and all other claims.
Distribute specific bequests
Distribute any specific gifts or bequests identified in the will, such as jewelry, heirlooms, specific dollar amounts, or particular assets to named beneficiaries. Obtain signed receipts from each beneficiary. Ensure adequate reserves are maintained for taxes, administration costs, and any pending creditor claims before making distributions.
Distribute residuary estate to beneficiaries
After all debts, taxes, expenses, and specific bequests have been satisfied, distribute the remaining estate assets to the residuary beneficiaries as directed by the will or Maryland intestacy law (Estates and Trusts Code Section 3-101 et seq.). Maryland provides the surviving spouse a statutory share and a family allowance. Obtain signed receipts from all beneficiaries.
File accounting with the Register of Wills or Orphans' Court
File first and final administration accounts with the Register of Wills within 12 months of appointment (for modified administration) or as required by the Orphans' Court. The accounting must detail all receipts, disbursements, and distributions. The Register or Orphans' Court will review and approve.
Obtain discharge and close the estate
After the accounting is approved and all distributions are complete, the personal representative is discharged. The Register of Wills or Orphans' Court closes the estate and releases the representative from further liability.
Close the estate bank account
After all distributions are complete and the estate has been closed, close the estate bank account. Verify all checks have cleared and the balance is zero. Retain financial records for at least five years.
Non-resident decedents who owned Maryland real property require ancillary probate in the Maryland county where the property is located. Maryland's Orphans' Court system applies the same procedures as for resident estates.
Regular estate administration typically takes 9-18 months. Modified administration can close in approximately 10 months. Small estates close much faster, often within a few months.
Court filing fees are based on estate value, from $50 to $2,500. PR commissions and attorney fees are CAPPED COMBINED by ET § 7-601 at 9% of the first $20,000 plus 3.6% on the excess. Small estate administration has no required Register of Wills fee.
$50,000 generally, or $100,000 if the surviving spouse is the sole heir/legatee. Small estate administration is faster, has no required fee, and is handled administratively by the Register of Wills under ET § 5-601.
Not legally required, but most PRs use counsel for regular and modified administration. The Register of Wills offices are very helpful for small estate filings, which are commonly handled pro se.
Yes. Revocable living trusts, joint tenancy with right of survivorship, tenancy by the entirety (married couples), beneficiary designations, and payable-on-death accounts all bypass probate. Maryland does NOT authorize transfer-on-death deeds for real property.
ET § 4-202 requires the custodian to file the will 'promptly' with the Register of Wills, even if it will not be offered for probate. There is no fixed deadline in days.
Yes - Maryland uniquely has BOTH. The state estate tax has a $5 million exemption (top rate 16%), and a separate 10% inheritance tax applies to property passing to non-exempt beneficiaries (anyone other than spouse, lineal descendants, parents, siblings, etc.). Federal exemption for 2026 is $15M individual/$30M married under the OBBBA.
No. Maryland is one of about 21 states that does not authorize TOD deeds for real property. Common alternatives are tenancy by the entirety (married couples), joint tenancy, and revocable living trusts. Legislation to authorize TOD deeds has been introduced but not enacted as of 2026.
This page is informational, not legal advice. Probate rules, thresholds, fees, and tax exemptions change. For your specific situation, consult a licensed Maryland probate attorney.