1 Overview — what makes Maryland probate different
Maryland probate is governed by the Estates and Trusts Article (ET) of the Maryland Code. Six features set Maryland apart from every other state in this guide series.
First: The Register of Wills — Maryland's unique constitutional officer. Every county and Baltimore City has an elected Register of Wills, a full-time state agency with staff who guide the public through probate filings. No other state has this system: most states route everything through court clerks or probate judges. The Register handles all administrative probate without court involvement. It also provides a public will safekeeping service for living persons, and operates an online estate search tool where any Maryland estate can be researched.
Second: The Orphans' Court — Maryland's dedicated probate court, established in the state constitution. In most of Maryland's 24 jurisdictions, three elected Orphans' Court judges (who are not required to be attorneys in many counties) hear contested matters, approve final accounts in regular administration, and supervise complex proceedings. In Harford, Howard, and Montgomery counties, a Circuit Court judge sits as the Orphans' Court.
Third: Modified Administration — Maryland's streamlined middle track. When all residuary legatees are inheritance-tax-exempt (spouse, children, parents, grandparents, grandchildren, siblings), the personal representative can elect Modified Administration within the first 3 months. No inventory. No court-approved Administration Account. Only a Final Report due within 10 months. No Orphans' Court involvement unless disputes arise. Faster and cheaper than regular administration.
Fourth: Maryland is the only US state with both an estate tax AND an inheritance tax. The estate tax hits estates above $5 million at rates up to 16%. The inheritance tax is a flat 10% on assets passing to non-exempt beneficiaries regardless of estate size — meaning even a small estate that passes to a niece or friend triggers it. Unlike Minnesota and Massachusetts, Maryland's estate tax has portability — surviving spouses can carry forward the unused exemption, but only if a timely Maryland estate tax return (MET1) is filed.
Fifth: Creditor period tied to death, not publication. Maryland's creditor claim period is 6 months from the date of death — unlike most states where it runs from publication. Publication for 3 consecutive weeks in a county newspaper is required but serves as notice, not as the trigger for the creditor window.
Sixth: No e-filing for initial probate filings. Original wills must be filed in person or by mail at the Register of Wills office. There is no statewide electronic filing system for opening estates.
Maryland probate at a glance
| Topic | Maryland rule | Authority |
|---|---|---|
| Governing law | Maryland Code, Estates and Trusts Article (ET) | ET § 1-101 et seq. |
| Administrative probate office | Register of Wills — elected in each of 24 jurisdictions (23 counties + Baltimore City); handles all routine filings | Md. Const. Art. IV, § 41 |
| Judicial probate court | Orphans' Court — in 21 jurisdictions, three elected judges; in Harford, Howard, and Montgomery Counties, Circuit Court judges sit as Orphans' Court | Md. Const. Art. IV, § 40 |
| Small estate | Gross probate assets ≤ $50,000 (or ≤ $100,000 if surviving spouse is sole heir/legatee); no inventory; no Administration Account; no filing fee | ET § 5-601 |
| Modified administration | All residuary legatees must be inheritance-tax-exempt; elect within 3 months of appointment; no inventory; no court-approved account; Final Report within 10 months | ET § 5-601.1 |
| Regular administration | Standard track; inventory within 3 months; Administration Accounts filed with Register and approved by Orphans' Court; 6-month creditor period from death | ET § 7-201 et seq. |
| Creditor period | 6 months from date of death (not from publication — from death) | ET § 8-103 |
| Publication | 3 consecutive weeks in county newspaper; required but does not start creditor clock | ET § 7-103 |
| Inventory deadline | Within 3 months of appointment (regular administration only) | ET § 7-201 |
| MD estate tax | $5,000,000 threshold; rates 0.8%–16%; portability available (file timely MET1); agricultural exemption up to $5M additional; return due 9 months | MD Tax-Gen. § 7-303 |
| MD inheritance tax | 10% flat rate on transfers to non-exempt beneficiaries; exempt: spouse, children, grandchildren, parents, grandparents, siblings; $1,000 minimum value threshold | MD Tax-Gen. § 7-204 |
| Credit (double taxation) | Inheritance tax paid is credited against estate tax owed — prevents double taxation on the same assets | MD Tax-Gen. § 7-309 |
| Register fees | Set by statute; range from $0 (small estate) to $2,500+ for estates over $1M; plus 0.02% on value above $5M | MD Courts § 2-509 |
| PR compensation | Reasonable; up to 9% for estates under $20,000; combination formula for larger estates; Orphans' Court approval in regular administration | ET § 7-601 |
| TOD deeds for real estate | Available — Md. Code, Real Prop. § 14-201 et seq. | Real Prop. § 14-201 |
| Holographic wills | Valid in Maryland — entirely in testator's handwriting and signed | ET § 4-103 |
| E-filing | No statewide e-filing for initial probate; original wills must be filed in person or by mail at Register's office | Register of Wills procedures |
2 Register of Wills & Orphans' Court — Maryland's two-institution system
No other US state has a system like Maryland's. The Register of Wills and the Orphans' Court are both constitutional officers with distinct roles — understanding which institution handles what is essential before filing anything.
| Function | Register of Wills handles | Orphans' Court handles |
|---|---|---|
| Initial filings | All — wills, petitions for letters, small estate filings | Referred by Register when dispute arises |
| Appointment of PR | Yes — issues Letters Testamentary or Administration | Can remove or replace PR if disputes arise |
| Inheritance tax collection | Yes — determines and collects on behalf of state | No |
| Probate fees | Yes — collects statutory Register fees | No |
| Account approval | Audits and reviews accounts for regular administration | Final approval of Administration Accounts in regular administration |
| Will validity contests | No jurisdiction | Hears will contest petitions (but most transferred to Circuit Court for trial) |
| PR removal/replacement | No | Has authority to remove and replace non-performing PRs |
| Modified administration | Handles entire process — no Orphans' Court involvement | Not involved unless dispute |
| Will safekeeping | Yes — keeps wills for living persons in secure storage | No |
| Public estate records | Online estate search tool at registers.maryland.gov | Some court records at clerk level |
3 Maryland's three probate tracks
4 Dual death taxes — the only state with both
Maryland is the only state in the country that imposes both a state estate tax (on the estate's total value above $5 million) and a separate inheritance tax (on individual beneficiaries based on their relationship to the decedent). Understanding how they interact — and how portability differs from states like Minnesota and Massachusetts — is critical for Maryland estates.
Maryland Dual Death Tax Explorer
The only state with both estate tax ($5M, 0.8%–16%) and inheritance tax (10% on non-exempt beneficiaries)
Maryland Estate Tax
Hits the estate — $5M threshold · Portability available with timely MET1
Maryland Inheritance Tax
Hits the beneficiary — 10% flat · Based on relationship · No estate size threshold
Key features of Maryland's dual death taxes
| Feature | Estate tax | Inheritance tax |
|---|---|---|
| Threshold | $5,000,000 per person | $1,000 minimum per recipient — otherwise no threshold |
| Rate | 0.8%–16% graduated | 10% flat rate |
| Who pays | The estate (paid before distribution) | The beneficiary (or estate if directed by will) |
| Portability | Yes — surviving spouse can claim unused exemption if timely MET1 filed (effectively $10M per couple) | N/A — per-beneficiary tax |
| Exempt class | Marital deduction (unlimited to spouse) | Spouse, children, grandchildren, parents, grandparents, siblings |
| Non-exempt class | Estates above $5M | Nieces, nephews, cousins, friends, unmarried partners, step-grandchildren (not adopted) |
| Return due | 9 months from death (MET1 filed with Comptroller) | Collected by Register of Wills during estate administration |
| Credit | Inheritance tax paid is credited against estate tax owed — no double taxation | No credit for estate tax |
| Inflation adjustment | No — fixed at $5M since 2019; not indexed to inflation | N/A |
5 Regular administration — step by step
- 1
File with the Register of Wills in the correct jurisdiction Original will required — no e-filing
File a Petition for Administration (Form RW 1112 for regular estate, or RW 1103 for small estate) with the Register of Wills in the county where the decedent was domiciled — or Baltimore City if they lived there. Maryland has no statewide e-filing for initial probate — the original will must be delivered in person or mailed. Bring or submit: original will, certified death certificates, Petition for Administration, list of heirs and beneficiaries, information about estate assets. The Register's staff will guide you through the forms. Register files and the Petition are public records.
RW 1112 (Petition for Regular Estate) or RW 1103 (Small Estate)Original will — in person or mailCertified death certificates × 3–5 - 2
Receive Letters of Administration — consider Modified Administration election 3-month window to elect
The Register issues Letters Testamentary (testate) or Letters of Administration (intestate). Within 3 months of appointment, assess whether Modified Administration is available — all residuary legatees (people receiving the residue after specific bequests) must be inheritance-tax-exempt. If eligible and you wish to elect Modified Administration, file the election form and consents with the Register within this window. Missing the 3-month deadline means regular administration with inventory and formal accounts.
Letters Testamentary or Letters of AdministrationElection for Modified Administration (if applicable) within 3 months - 3
Publish Notice to Creditors — 3 consecutive weeks Creditor period: 6 months from death
Publish a Notice to Creditors in a newspaper of general circulation in the county for 3 consecutive weeks. The publication informs creditors that an estate has been opened. Critically: Maryland's creditor period is 6 months from the date of death, not from publication. Publication is required but does not start the creditor clock. Creditors who fail to file claims within 6 months of the decedent's death are generally barred. Notify all known creditors directly by mail as well.
Notice to Creditors (3-week publication)Direct mail to known creditors - 4
File inventory within 3 months Regular administration only
Within 3 months of appointment (regular administration only — not required for small estate or Modified Administration), file a complete inventory of all probate assets with the Register of Wills. List all assets with date-of-death values. Get professional appraisals for real estate, business interests, and valuable personal property. The inventory is a public document. For Maryland estate tax purposes, the inventory also forms the foundation for the estate tax return (MET-1) if the gross estate may exceed $5 million.
Inventory (regular administration only)Deadline: 3 months from appointment - 5
File Maryland estate tax return if gross estate ≥ $5M — 9-month deadline MET-1 with Comptroller — also file for portability
If the gross estate exceeds $5 million, file Form MET-1 (Maryland Estate Tax Return) with the Comptroller of Maryland within 9 months of death. Tax is payable at the same time (extensions for filing available; tax payment not extended). Even if no tax is owed (e.g., marital deduction eliminates the tax), file MET-1 to preserve the surviving spouse's portability right to carry forward the deceased spouse's unused $5M exemption. Failing to file timely permanently forfeits portability. Inheritance tax is separately collected by the Register of Wills; it is not part of MET-1.
Form MET-1 (MD Estate Tax Return)Deadline: 9 months from deathFile even if no tax — preserves portability - 6
Administer estate — pay debts, taxes, inheritance tax; prepare accounts
After the 6-month creditor period from death, pay all valid claims in statutory priority order. Pay Maryland inheritance tax to the Register on distributions to non-exempt beneficiaries (10% of the net value received). File the decedent's final Maryland income tax return (Form 502) and federal return. If the estate generates income, file fiduciary returns. For regular administration, prepare Administration Accounts showing all receipts, disbursements, and proposed distributions.
- 7
File Administration Account — Orphans' Court approval required (regular administration) 20-day wait after approval before distribution
For regular administration, file Administration Accounts with the Register of Wills for audit, then to the Orphans' Court for approval. PR compensation and attorney fees require Orphans' Court approval. After the Orphans' Court approves the final account, a 20-day waiting period must pass before making distributions — unless all interested persons file written waivers. For Modified Administration, file only a Final Report (not subject to Orphans' Court approval) and distribute within 12 months of appointment.
Administration Account (regular admin)OR Final Report (modified admin)20-day wait after Orphans' Court approval (unless waivers filed)
6 Timeline & costs
| Scenario | Timeline | Key driver |
|---|---|---|
| Small estate (≤$50K, or $100K spouse sole heir) | 2–4 months | 6-month creditor period from death governs even small estates |
| Modified administration — simple estate | 12–13 months | 6-month creditor period + 10-month Final Report deadline + 12-month distribution deadline |
| Regular administration — no estate tax | 9–18 months | 6-month creditor period + inventory + account auditing + Orphans' Court approval |
| Regular administration — estate tax (≥$5M) | 12–24 months | MET-1 due at 9 months; estate tax audit possible; complex assets |
| Montgomery or Baltimore City courts (high volume) | 12–20 months | Orphans' Court scheduling; higher volume |
| Contested will or PR dispute | 12–36+ months | Orphans' Court / Circuit Court proceedings |
| Cost item | Typical amount | Notes |
|---|---|---|
| Register of Wills filing fee (small estate) | $0 | No filing fee for estates ≤$50K/$100K |
| Register of Wills filing fee (regular estate) | $50–$2,500+ | Scaled by estate value; plus 0.02% on value above $5M |
| Publication cost | ~$75–$200 | 3 consecutive weeks in county newspaper |
| MD estate tax (if gross estate ≥ $5M) | 0.8%–16% of taxable amount | Effective rate often 10%–14% on portion above $5M; portability available |
| MD inheritance tax (non-exempt beneficiaries) | 10% flat of amount received | Collected by Register; credit against estate tax |
| PR compensation | Up to 9% on first $20K; formula for larger estates | Orphans' Court approval in regular administration |
| Attorney fees (modified admin) | $2,500–$5,000 | Simpler; no court accounting approval needed |
| Attorney fees (regular admin) | $3,500–$8,000+ | Inventory, account preparation, Orphans' Court appearances; complex estates more |
7 Key Maryland probate forms — the RW series
Maryland probate forms are designated with an "RW" prefix and are available free from the Register of Wills in each county and at registers.maryland.gov. No e-filing system exists for initial filings — original wills and initial petitions must be submitted in person or by mail. The Register's staff will guide you through which forms apply to your estate.
Filed with the Register of Wills to open a regular (full) administration when gross probate assets exceed the small estate threshold or when modified administration is not elected. Include original will (original — no copies), certified death certificates, list of heirs/legatees, and estimated asset values. Original will must be filed in person or by mail — no e-filing. The Register staff assist with form preparation.
Filed when gross probate assets are $50,000 or less ($100,000 if the surviving spouse is the sole heir or legatee). No filing fee. No inventory. No court-approved Administration Account. No Orphans' Court involvement for routine small estates. Inheritance tax still applies to non-exempt beneficiaries. Typical timeline: 2–4 months. The Register of Wills staff can guide self-represented petitioners through this process.
Filed to elect Modified Administration — available when all residuary legatees are inheritance-tax-exempt (spouse, children, parents, grandparents, grandchildren, siblings). Must be filed within 3 months of the personal representative's appointment. Must include consents from all interested parties. After election: no inventory, no court-approved account, only a Final Report within 10 months. Available at each county Register of Wills office.
Issued by the Register of Wills after the Petition for Administration is approved. Authorizes the personal representative to manage estate assets, access accounts, sell property, and act on behalf of the estate. Order 6–8 certified copies — each bank, brokerage, and government agency requires its own. Valid until the estate closes.
Published in a newspaper of general circulation in the county for 3 consecutive weeks. The publication notifies unknown creditors that an estate has been opened. Note: Maryland's creditor period is 6 months from the date of death — NOT from publication. Publication is required but the death date starts the creditor clock. Also mail direct notice to all known creditors.
Filed with the Register of Wills within 3 months of appointment (regular administration only — not required for small estate or Modified Administration). Lists all probate assets with date-of-death values. A public document. Forms the basis for the estate tax return (MET-1) if the gross estate may exceed $5 million. Professional appraisals are required for real estate, businesses, and valuable personal property.
Filed within 10 months of appointment under Modified Administration. Details all transactions and distributions. Not subject to Orphans' Court approval — unlike Administration Accounts in regular administration. No 20-day waiting period before distribution. Audited by Register of Wills for accuracy. Up to two 90-day extensions available with consent of interested parties and approval of Register.
Filed with the Comptroller of Maryland when gross estate exceeds $5 million. Rates 0.8%–16%. Portability available — surviving spouse can carry forward deceased spouse's unused $5M exemption, but ONLY if MET-1 is filed timely. File even if no tax is owed to preserve portability. Agricultural property may qualify for additional $5M exemption. Inheritance tax is collected separately by the Register of Wills — not part of MET-1.
8 Maryland Register of Wills offices — all 24 jurisdictions
Maryland has 23 counties plus the independent City of Baltimore — 24 total jurisdictions, each with its own elected Register of Wills and Orphans' Court. File in the jurisdiction where the decedent was domiciled at death. Red-bordered = jurisdictions where Circuit Court judges sit as the Orphans' Court (Harford, Howard, Montgomery). Gold-bordered = Baltimore City (independent of Baltimore County). All Register of Wills offices are listed at registers.maryland.gov with contact information and office hours.
Showing all 24 Maryland jurisdictions