Settling an Estate in Maryland
Reviewed by DocDraft Legal Team · Maryland · Last updated August 27, 2026
Maryland does not send families to a probate court in the ordinary sense. An estate is opened with the Register of Wills for the county or for Baltimore City where the decedent was domiciled, and the Orphans' Court for that same county sits above the Register as the judicial body that resolves disputes and approves what the Register cannot. Maryland then splits estates into a small estate and a regular estate at $50,000 of property subject to administration under Maryland Estates and Trusts 5-601, rising to $100,000 where the surviving spouse is the sole legatee or heir, and real property counts toward that figure rather than being carved out of it. Between the small estate and the fully accounted regular estate sits modified administration under Maryland Estates and Trusts 5-702, a genuine middle track that replaces the inventory and the administration accounts with a single final report. Maryland is also one of very few states that charges both a state estate tax and a separate inheritance tax measured by the beneficiary's relationship to the decedent.
Find out where you stand in Maryland
Where are you in settling the estate?
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Is probate always required in Maryland?
No. Jointly held property with survivorship rights, payable on death accounts, life insurance and retirement benefits with a living beneficiary, and assets already titled in a trust pass outside the estate. Maryland also offers a small estate administration through the Register of Wills, which avoids the full regular estate process entirely.
Which court handles probate in Maryland?
Estates are opened with the Register of Wills for the county or Baltimore City where the decedent was domiciled. Disputes and matters needing judicial action go to the Orphans' Court for that county, one of only a few courts in the country still carrying that name. In a few counties Circuit Court judges sit in that role.
What is the small estate limit in Maryland?
Maryland Estates and Trusts 5-601 sets the ceiling at $50,000 of property subject to administration, valued as of the date of death, and raises it to $100,000 when the surviving spouse is the sole legatee or heir. Real property counts toward that value; Maryland does not carve it out.
How long does settling an estate take in Maryland?
A regular estate commonly runs a year or longer, since the first administration account is due within nine months of appointment. Modified administration replaces the inventory and accounts with one final report due within ten months of appointment, with distribution within twelve. A small estate can conclude in weeks.
The Register of Wills, the Orphans' Court, and a three track system
Maryland's structure confuses newcomers because two different offices are involved and only one of them is a court. The Register of Wills for each county and for Baltimore City is the administrative office that opens the estate, accepts the will, issues letters, receives the inventory and the accounts, and collects the inheritance tax. The Orphans' Court for that same county is the judicial body that hears disputes, removes or surcharges a personal representative, and passes on matters the Register cannot decide. Maryland is one of only a handful of states that still uses the Orphans' Court name, and in a small number of counties the state constitution assigns those duties to Circuit Court judges instead of separately elected Orphans' Court judges, so the local Register is worth checking before assuming who will hear a contested matter. Maryland then offers three tracks rather than two. A small estate under Maryland Estates and Trusts 5-601 is available where property subject to administration is $50,000 or less as of the date of death, or $100,000 or less where the surviving spouse is the sole legatee or heir. Real property is included in that valuation, not excluded from it, and value is measured as fair market value less debts of record secured by the property, so a mortgaged house can still fit. Above those ceilings the default is a regular estate, with an inventory due within three months of appointment and the first administration account due within nine months. Between them sits modified administration under Maryland Estates and Trusts 5-702, which is genuinely unusual: where the residuary legatees or heirs are limited to the personal representative and persons or trusts exempt from Maryland inheritance tax, and the estate is solvent, the personal representative files a single final report within ten months of appointment instead of an inventory and a cycle of accounts, and distributes within twelve. The creditor bar is the same across the tracks. Under Maryland Estates and Trusts 8-103 a claim is forever barred unless presented within the earlier of six months after the date of death or two months after the personal representative delivers written notice to that creditor. Maryland is a separate property state, not a community property state, so a dissatisfied surviving spouse renounces the will and elects a statutory share under Maryland Estates and Trusts 3-403 within the period that section allows. Maryland also charges both a state estate tax and a separate inheritance tax keyed to the beneficiary's relationship to the decedent, a combination almost no other state still has.
Relevant Laws
Maryland Estates and Trusts 5-601 (Small estates)
Allows administration under the small estate subtitle where the property of the decedent subject to administration in Maryland has a value of $50,000 or less as of the date of death, or $100,000 or less where the surviving spouse is the sole legatee or heir. Real property is included in the valuation, and value is measured as fair market value less debts of record secured by the property.
Maryland Estates and Trusts 8-103 (Limitation on presentation of claim)
Bars a claim against the estate, the personal representative, and the heirs and legatees forever unless it is presented within the earlier of six months after the date of the decedent's death or two months after the personal representative mails or otherwise delivers written notice to that creditor. The bar applies in a small estate and in a regular estate alike.
Maryland Estates and Trusts 5-702 (Election for modified administration)
Creates Maryland's middle administration track. It is available where the residuary legatees of a testate decedent or the heirs of an intestate decedent are limited to the personal representative and persons or trusts exempt from Maryland inheritance tax, the estate is solvent, and assets are sufficient to satisfy all testamentary gifts. It substitutes a single final report for the inventory and the administration accounts.
Maryland Estates and Trusts 3-102 (Share of surviving spouse)
Governs what a surviving spouse takes when a Maryland decedent leaves no valid will, with the share turning on whether the decedent left surviving issue and whether any surviving child is a minor.
Regional Variances
Maryland administration tracks by estate size
Property subject to administration $50,000 or less
Small estate under Maryland Estates and Trusts 5-601. Filed with the Register of Wills, with no probate fee. Real property counts toward the ceiling, valued at fair market value less debts of record secured by it, so a mortgaged home can still qualify. Bond is set by the Register if required. Claims remain barred under the 8-103 window.
Property subject to administration $100,000 or less, spouse sole taker
The same small estate route at the raised ceiling, available only where the surviving spouse is the sole legatee under the will or the sole heir under intestacy. Because the ceiling doubles, spousal entitlement is worth confirming before defaulting a married decedent's estate to a regular estate at the Register of Wills.
Above the ceiling, inheritance tax exempt takers, solvent estate
Modified administration under Maryland Estates and Trusts 5-702. The election must be filed with the Register of Wills, and no inventory or administration accounts are required. The final report is due within ten months of appointment and distribution within twelve, with limited extensions available on consent. The Orphans' Court hears any dispute.
Above the ceiling, all other estates
Regular estate before the Register of Wills, with the Orphans' Court for the county as the judicial forum. An inventory is due within three months of appointment and the first administration account within nine months, with further accounts until the estate closes. Bond is set on the value of the estate unless excused.
Maryland deadlines, taxes, and mechanics
Creditor claims
Under Maryland Estates and Trusts 8-103 a claim is forever barred unless presented within the earlier of six months after the date of death or two months after the personal representative mails or delivers written notice to that creditor. Serving known creditors early is what shortens exposure, since the six month outer limit runs from death and cannot be moved.
Inventory and accounts
A regular estate requires an inventory within three months of appointment and a first administration account within nine months of appointment, with later accounts until closing. Modified administration replaces both with one final report, which is not subject to Orphans' Court approval in the way an administration account is.
Maryland inheritance tax
Charged on what a beneficiary receives, by relationship. Spouse, child and other lineal descendants, stepchildren, parents, grandparents, siblings, and a child's spouse are exempt. Everyone else, including nieces, nephews, and unrelated beneficiaries, pays 10 percent. The Register of Wills collects it, and the same exemption test controls eligibility for modified administration.
Maryland estate tax
Separate from the inheritance tax and charged on the estate rather than the beneficiary. The Maryland exemption is $5 million and is not indexed for inflation, so it sits far below the federal exclusion. An estate can therefore owe Maryland estate tax with no federal estate tax due, and can owe inheritance tax on top of it.
The court, by its real name
The Register of Wills is an office, not a court, and is where the file lives. The Orphans' Court for the same county is the judicial body. In a small number of Maryland counties the state constitution gives Orphans' Court duties to Circuit Court judges, so confirm with the county Register before filing anything contested.
Suggested Compliance Checklist
Calendar six months from the date of death
Immediately days after startingMaryland Estates and Trusts 8-103 bars claims at the earlier of six months from the date of death or two months from written notice to a creditor. The six month date does not move if the estate is opened late, so fix it first and schedule notice, payment, and distribution against it rather than against the appointment date.
Value the property subject to administration against the 5-601 ceilings
Weeks 1-3 days after startingTotal only the assets in the decedent's sole name, at fair market value less debts of record secured by the property. Real property is included in Maryland, not carved out. Compare against $50,000, then check whether the surviving spouse is the sole legatee or heir, which raises the ceiling to $100,000 and brings many more estates into the small estate route.
File the small estate petition with the Register of Wills if eligible
Weeks 2-6 days after startingPrepare the small estate petition for the Register of Wills for the county or Baltimore City where the decedent was domiciled, with the will, the death certificate, the funeral bill, and the schedule of assets. There is no probate fee for a small estate, but the Maryland Estates and Trusts 8-103 creditor bar still applies to what is distributed.
File the inventory within three months, or elect modified administration
Within 3 months of appointment days after startingA regular estate requires an inventory of the decedent's property at date of death values within three months of appointment. Before preparing it, test eligibility for modified administration under Maryland Estates and Trusts 5-702, since that election removes the inventory and the administration accounts and substitutes a single final report.
Settle inheritance tax and file the closing account or final report
9 to 12 months after appointment days after startingDetermine which beneficiaries are outside the Maryland inheritance tax exemption and settle the 10 percent tax with the Register of Wills, along with any Maryland estate tax at the $5 million state exemption. A regular estate then files administration accounts beginning within nine months of appointment; a modified administration files its final report within ten months and distributes within twelve.
| Task | Description | Document | Days after starting |
|---|---|---|---|
| Calendar six months from the date of death | Maryland Estates and Trusts 8-103 bars claims at the earlier of six months from the date of death or two months from written notice to a creditor. The six month date does not move if the estate is opened late, so fix it first and schedule notice, payment, and distribution against it rather than against the appointment date. | - | Immediately |
| Value the property subject to administration against the 5-601 ceilings | Total only the assets in the decedent's sole name, at fair market value less debts of record secured by the property. Real property is included in Maryland, not carved out. Compare against $50,000, then check whether the surviving spouse is the sole legatee or heir, which raises the ceiling to $100,000 and brings many more estates into the small estate route. | - | Weeks 1-3 |
| File the small estate petition with the Register of Wills if eligible | Prepare the small estate petition for the Register of Wills for the county or Baltimore City where the decedent was domiciled, with the will, the death certificate, the funeral bill, and the schedule of assets. There is no probate fee for a small estate, but the Maryland Estates and Trusts 8-103 creditor bar still applies to what is distributed. | small-estate-affidavit | Weeks 2-6 |
| File the inventory within three months, or elect modified administration | A regular estate requires an inventory of the decedent's property at date of death values within three months of appointment. Before preparing it, test eligibility for modified administration under Maryland Estates and Trusts 5-702, since that election removes the inventory and the administration accounts and substitutes a single final report. | asset-inventory | Within 3 months of appointment |
| Settle inheritance tax and file the closing account or final report | Determine which beneficiaries are outside the Maryland inheritance tax exemption and settle the 10 percent tax with the Register of Wills, along with any Maryland estate tax at the $5 million state exemption. A regular estate then files administration accounts beginning within nine months of appointment; a modified administration files its final report within ten months and distributes within twelve. | - | 9 to 12 months after appointment |
Frequently Asked Questions
They are two separate taxes and an estate can owe both. The inheritance tax is charged on what a beneficiary receives, based on that person's relationship to the decedent, and is collected by the Register of Wills. A spouse, child or other lineal descendant, stepchild, parent, grandparent, and sibling are exempt. Other beneficiaries, including nieces, nephews, friends, and unrelated partners, are taxed at 10 percent. The Maryland estate tax is separate and applies to larger estates at the state exemption level.
The exemption follows relationship, not need. A surviving spouse, a child or other lineal descendant, a stepchild or stepparent, a parent, a grandparent, a sibling, and a child's spouse take free of the tax. A niece, nephew, cousin, friend, or unmarried partner does not, and pays 10 percent on the value received. This is also the test that decides eligibility for modified administration under Maryland Estates and Trusts 5-702, since that track requires the residuary takers to be inheritance tax exempt persons or trusts.
Yes. Under Maryland Estates and Trusts 8-103 a claim is barred only after the earlier of six months from the date of death or two months from written notice to that creditor. A personal representative who distributes the estate before the applicable bar has run, and who then faces a valid claim with no assets left to pay it, can be surcharged by the Orphans' Court and can end up paying out of pocket. The safe practice is to hold distribution until the period has closed.
A small estate carries no probate fee to the Register of Wills. A regular estate pays a probate fee set on a sliding scale by the value of the estate, plus the cost of newspaper publication and certified copies. On top of that come appraisal fees for real property, any bond premium the Register requires, and attorney or personal representative compensation, which in a regular estate is subject to the statutory limits and to review.
The estate still opens with the Register of Wills, but there is no nominated executor, so the Register appoints an administrator under the statutory order of priority and bond is more likely to be required. Distribution follows the intestate shares in Maryland Estates and Trusts 3-102, which divide the estate among the surviving spouse and the decedent's descendants, parents, or more distant relatives, and give the spouse a different share depending on whether a surviving minor child exists.
Other Maryland guides
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