Executor Checklist for Maryland: Complete 2026 Probate Guide

Your aunt passed away three weeks ago in Baltimore. She named you as executor in her will, and now you're trying to figure out what the "Orphans' Court" is, what the Register of Wills does, and whether you need to worry about Maryland's inheritance tax. The information you're finding online is either aimed at lawyers or so generic it doesn't address Maryland's unique court system. You need state-specific answers.

This is your step-by-step Maryland executor checklist — every form, every deadline, every fee, specific to how Maryland probate works in 2026. If you want a general overview of the executor role first, start with our Executor's Complete Guide to Probate and come back here for the Maryland details.

Important: This guide is for informational purposes only and does not constitute legal advice. Probate laws are complex and vary by county within Maryland. Always consult with a licensed attorney authorized to practice law in Maryland before making legal or financial decisions about an estate.

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Quick Reference: Maryland Probate Court Contact

Maryland Orphans' Court / Register of Wills Website: registers.maryland.gov Phone: Contact your county Register of Wills directly Filing Fee: $50 -- $2,500+ Small Estate Threshold: $50,000 (personal property) / $100,000 (if spouse is sole heir) Creditor Period: 6 months Community Property State: No Inheritance Tax: Yes (10% for non-lineal heirs) State Estate Tax: Yes (estates over $5 million)

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Your Maryland Executor Checklist

Step 1: Immediate Actions (First 7 Days)

Before you contact the Register of Wills, handle these urgent matters first. They protect the estate and protect you as executor.

Order death certificates. Order 10-15 certified copies from the Maryland Department of Health Division of Vital Records or through the funeral home. Every bank, insurance company, brokerage, the MVA, and title company will want their own certified copy. In Maryland, certified copies cost approximately $12 each.

Secure the property. If the deceased owned a home, make sure it's locked, mail is being collected, and nothing is deteriorating. Verify that homeowner's insurance is current — a lapsed policy on a vacant home creates real liability. Secure any vehicles and verify they're insured.

Locate the original will. You need the original signed will. Check the deceased's home, their attorney's office, and any safe deposit box. In Maryland, wills can be deposited with the Register of Wills for safekeeping during the person's lifetime — check with the Register in the county where the deceased lived.

Notify immediate family. Let beneficiaries and close family know you've been named executor and that you'll be managing the probate process. This is especially important in Maryland because the inheritance tax can create anxiety — you don't need to explain the tax details yet, just that you're on it. Setting expectations early reduces the communication burden significantly.

Gather financial records. Start collecting bank statements, investment accounts, mortgage documents, credit card statements, tax returns (federal and Maryland), insurance policies, and retirement account information. Pay special attention to relationships between the deceased and beneficiaries — this matters for Maryland's inheritance tax.

Step 2: Determine If Full Probate Is Required

Maryland offers several simplified procedures depending on the size and complexity of the estate.

Small estate (personal property $50,000 or less). If the deceased's personal property (excluding real estate, joint accounts, and assets with named beneficiaries) is $50,000 or less, the estate qualifies for small estate administration. This is a simplified, faster process with fewer court requirements. You file a petition for small estate administration with the Register of Wills using Form RW1109.

Modified administration ($100,000 threshold for spouse). If the surviving spouse is the sole heir or the sole legatee and residuary legatee under the will, estates with personal property up to $100,000 can use modified administration — an even more streamlined process.

Assets that bypass probate. Joint accounts with rights of survivorship, life insurance with named beneficiaries, retirement accounts with designated beneficiaries, payable-on-death accounts, and property held in a living trust all pass outside of probate. In Maryland, identifying these assets is especially important because they may still be subject to the inheritance tax even though they skip probate.

If the estate exceeds these thresholds, you'll need regular (judicial) probate. Here's how it works.

Step 3: File the Will and Petition for Probate

This step officially opens probate in Maryland. The process begins with the Register of Wills, not the court itself.

File with the Register of Wills. In Maryland, probate filings are handled by the Register of Wills — a county-level office that manages estate administration. Submit the original will and a petition for probate (called a Petition for Administration) to the Register of Wills in the county where the deceased lived. The Register of Wills is not a judge — they're an elected official who manages the administrative side of probate.

Administrative vs. judicial probate. Maryland distinguishes between administrative probate (handled by the Register of Wills without a court hearing) and judicial probate (handled by the Orphans' Court). Most estates go through administrative probate unless there's a will contest, a dispute among heirs, or another issue that requires judicial involvement. The Orphans' Court is Maryland's specialized probate court — one of the few remaining courts with that name in the United States.

Pay the filing fee. Maryland probate filing fees range from $50 to $2,500+ (scales with estate value). Smaller estates pay less. The fee is paid from estate funds.

Post a bond. Maryland generally requires a bond, but the will can waive this requirement. The bond amount is typically set at the value of the personal property in the estate. If the will waives the bond, note it in your petition.

Letters of Administration or Letters Testamentary. After the Register of Wills processes your petition, you'll receive Letters of Administration (if there's no will) or Letters Testamentary (if there is a will). These prove your authority to act on behalf of the estate. Request several certified copies — you'll need them constantly.

For context on the general process, our general executor checklist covers the phases that apply in every state.

Step 4: Publish Notice and Notify Creditors

Maryland requires you to notify creditors and give them an opportunity to file claims.

Publish notice to creditors. You must publish a notice in a newspaper of general circulation in the county where probate was opened. This notice must run once a week for 3 successive weeks. The newspaper handles the formatting — you arrange it and pay for it (typically $100-300).

Send written notice to known creditors. Mail notice directly to every creditor you're aware of. Include credit card companies, mortgage holders, medical providers, utilities, and anyone else owed money by the deceased.

The creditor claim window: 6 months. Maryland gives creditors 6 months from the date of death to file claims against the estate. Note that this is measured from the date of death, not the date of publication or your appointment. This is a longer period than many states and can extend the timeline of the administration. Understanding how debt works after someone dies will help you evaluate which claims to accept or reject.

Notify interested persons. Send formal notice to all beneficiaries named in the will, all heirs who would inherit under Maryland intestacy law, and any other interested persons. Beneficiaries have specific legal rights, including the right to information about the estate and to contest actions they believe are improper.

Step 5: Inventory and Appraise Assets

You must create a complete accounting of everything the deceased owned.

File an inventory within 3 months. Maryland requires you to file an inventory of estate assets within 3 months of your appointment. This inventory lists every probate asset, its fair market value as of the date of death, and how you determined the value. Use the forms provided by the Register of Wills.

Get professional appraisals. Real estate, business interests, valuable personal property, and unusual assets should be professionally appraised. Maryland does not require a court-appointed appraiser — you hire your own. Keep all appraisal reports as part of the estate records.

Pay attention to the inheritance tax implications. When inventorying assets, carefully document the relationship between the deceased and each beneficiary. Maryland's inheritance tax depends on this relationship — lineal heirs (spouse, children, grandchildren, parents) are exempt, while non-lineal heirs (siblings, nieces, nephews, friends, unrelated beneficiaries) pay 10%. The inventory feeds directly into the inheritance tax calculation.

Include non-probate assets for tax purposes. Even though jointly held property, life insurance, and retirement accounts bypass probate, they may still be subject to Maryland's inheritance tax and estate tax. You'll need to account for these assets when filing tax returns, even if they don't appear in the probate inventory.

Step 6: Pay Debts, Taxes, and Expenses

This is where Maryland's tax situation makes things more complex than most states.

Evaluate creditor claims. Review each claim carefully. Accept valid claims, negotiate where appropriate, and reject claims you believe are invalid. Maryland provides a specific procedure for disputed claims that can be resolved through the Orphans' Court.

Maryland inheritance tax (10% for non-lineal heirs). This is the big one that catches people off guard. Maryland imposes a 10% inheritance tax on property passing to non-lineal heirs — including siblings, nieces, nephews, friends, and unrelated beneficiaries. Lineal heirs (surviving spouse, children, grandchildren, parents, grandparents) are exempt. The inheritance tax is due within the probate administration and must be paid before the estate can be closed. This applies to both probate and certain non-probate assets.

Maryland estate tax (estates over $5 million). In addition to the inheritance tax, Maryland imposes a state estate tax on estates with a gross value exceeding $5 million. Maryland is one of only a few states with both an inheritance tax and an estate tax. The estate tax rate is up to 16% on the amount exceeding the $5 million exemption. If the estate is large enough to trigger the estate tax, you should absolutely work with a tax professional.

Federal estate tax. If the estate exceeds the federal exemption (currently $15 million), federal estate tax also applies. Most Maryland estates will only need to worry about the state-level taxes.

File the decedent's final tax returns. The deceased's final federal and Maryland income tax returns are due by April 15 of the year following death. If the estate earns income during administration, file estate income tax returns — federal Form 1041 and Maryland Form 504.

Pay debts and expenses. Pay valid creditor claims, ongoing expenses, and probate costs from estate funds. Maryland law sets a priority order for paying debts — administrative expenses first, then funeral costs, then taxes, then other debts.

Step 7: Distribute Assets and Close the Estate

You're approaching the finish line, but Maryland has specific closing procedures.

File accounts with the Register of Wills. Maryland requires personal representatives to file periodic accounts — typically a first account within 12 months of appointment, and subsequent accounts annually. The final account shows all receipts, disbursements, and proposed distributions.

Wait for the creditor period and tax clearance. Don't distribute until the 6-month creditor period has expired and all tax obligations — including the inheritance tax — have been satisfied or provided for.

Distribute assets to beneficiaries. After your final account is approved, transfer assets to beneficiaries as directed by the will. Get signed receipts from every beneficiary confirming receipt of their distribution. These protect you from future claims.

Request discharge. File your final account and request discharge as personal representative. Once the Register of Wills and/or Orphans' Court approves, you're released from further liability. Keep copies of all documents for years.

For a broader look at how the probate timeline typically unfolds and what causes delays, see our detailed timeline breakdown.

Maryland-Specific Probate Rules to Know

Beyond the step-by-step process, several Maryland-specific rules are worth understanding.

The Orphans' Court. Maryland is one of the few states that still uses an Orphans' Court for probate matters. Despite its name, the Orphans' Court handles all probate cases, not just those involving minors. In most counties, the Orphans' Court consists of three elected judges. In Harford and Montgomery counties, circuit court judges sit as the Orphans' Court. The Orphans' Court handles contested matters, will contests, and disputes — while the Register of Wills handles routine administrative matters.

The Register of Wills. Maryland's Register of Wills is an elected county official who manages day-to-day probate administration. The Register accepts filings, issues Letters Testamentary, reviews accounts, and guides personal representatives through the process. The Register's office is often more accessible and helpful than a formal court. Each county has its own Register of Wills.

Dual taxation: inheritance tax AND estate tax. Maryland is one of only six states (along with D.C.) that imposes both an inheritance tax and an estate tax. The inheritance tax (10% on non-lineal heirs) applies to most estates, while the estate tax (on estates over $5 million) affects larger estates. Plan for both. For more on executor compensation and how fees interact with these taxes, see our guide.

Elective share. Maryland's surviving spouse has the right to an "elective share" — one-third of the net estate (or one-half if there are no surviving descendants). This means even if the will leaves the surviving spouse less than this amount, the spouse can elect to take their statutory share instead. This right can significantly affect distribution planning.

Information reports for non-probate assets. Maryland requires the personal representative to file an information report listing certain non-probate assets — jointly held property, life insurance, retirement accounts — because these assets may be subject to the inheritance tax even though they don't go through probate. Don't overlook this requirement.

What HeirPortal Does for Maryland Executors

When you set up an estate in HeirPortal, Maryland-specific deadlines and requirements populate automatically — the 3-month inventory deadline, the 6-month creditor window, the periodic accounting requirements, and inheritance tax filing dates. Your family members see the same timeline you do, which means fewer anxious calls asking about the inheritance tax or distribution timeline and more time spent actually moving the estate forward. Check our state coverage page to see what's included for Maryland.

FAQ

How long does probate take in Maryland?

Most Maryland estates take 9-18 months from filing to final distribution. The 6-month creditor period (measured from date of death) and the inheritance tax processing add time. Simple estates with cooperative beneficiaries can sometimes close in 9-12 months. Complex estates — especially those with inheritance tax issues, estate tax obligations, or disputed claims — can take 18-24 months or longer.

Do I need a lawyer for probate in Maryland?

No — Maryland does not require an attorney for probate. The Register of Wills provides forms, guidance, and assistance to personal representatives. However, Maryland's dual tax system (inheritance tax plus estate tax for larger estates) adds complexity that many executors find challenging without professional help. For estates over $50,000, or for any estate with non-lineal beneficiaries (who will owe inheritance tax), hiring a probate attorney is strongly recommended.

What is the small estate threshold in Maryland?

Maryland's small estate threshold is $50,000 for personal property. If the surviving spouse is the sole heir, the threshold increases to $100,000 (modified administration). Small estates go through a simplified process with fewer filing requirements and faster resolution.

How much does probate cost in Maryland?

Major costs include:

• Register of Wills filing fee: $50 -- $2,500+ (scales with estate value)
• Attorney fees: $2,000 -- $6,000 for straightforward estates
• Newspaper publication: $100 -- $300 (3 consecutive weeks)
• Certified death certificates: $120 -- $180 (10-15 copies at ~$12 each)
• Appraisal fees: Varies based on assets
• Inheritance tax: 10% of value passing to non-lineal heirs
• Estate tax: Up to 16% on estates exceeding $5 million

The inheritance tax is often the single largest cost in Maryland probate for estates with non-lineal beneficiaries.

Who pays the Maryland inheritance tax?

The inheritance tax is imposed on the beneficiary receiving the property, not on the estate itself. However, in practice, the personal representative often pays it from the beneficiary's share before distribution. Lineal heirs (spouse, children, grandchildren, parents) are completely exempt. Non-lineal heirs — siblings, nieces, nephews, friends, unrelated beneficiaries — pay 10% on the value of what they receive.

What is the Orphans' Court?

Maryland's Orphans' Court is a specialized court that handles probate matters, including will contests, disputed accountings, and guardianship cases. Despite its name, it handles all probate cases — not just those involving children. In most Maryland counties, the Orphans' Court consists of three elected judges. Routine probate administration is handled by the Register of Wills; the Orphans' Court steps in when disputes or contested matters arise.

Can an out-of-state executor serve in Maryland?

Yes, Maryland allows non-resident personal representatives. However, a non-resident must appoint a resident agent for service of process in Maryland. If you're managing an estate from out of state, hiring a local Maryland probate attorney is particularly important given the state's unique court system and tax requirements.

Does Maryland have a spousal elective share?

Yes. A surviving spouse in Maryland can elect to take a statutory share of the estate regardless of what the will says. If there are surviving descendants, the elective share is one-third of the net estate. If there are no surviving descendants, the elective share is one-half. This election must be made within a specific timeframe after the personal representative is appointed.

Executor Checklists for Other States

Looking for executor guidance specific to another state? We have detailed checklists for:

Alabama | Alaska | Arizona | Arkansas | California | Colorado | Connecticut | DC | Delaware | Florida | Georgia | Hawaii | Idaho | Illinois | Indiana | Iowa | Kansas | Kentucky | Louisiana | Maine | Massachusetts | Michigan | Minnesota | Mississippi | Missouri | Montana | Nebraska | Nevada | New Hampshire | New Jersey | New Mexico | New York | North Carolina | North Dakota | Ohio | Oklahoma | Oregon | Pennsylvania | Rhode Island | South Carolina | South Dakota | Tennessee | Texas | Utah | Vermont | Virginia | Washington | West Virginia | Wisconsin | Wyoming

Don't see your state? Check our state coverage page for probate requirements in all 50 states plus DC.

Maryland probate has more moving parts than most states — between the Register of Wills, the Orphans' Court, the inheritance tax, and potentially the estate tax, there's a lot to track. But each step is manageable when you take them in order. Stay organized, understand your tax obligations early, and don't hesitate to get professional help with the inheritance tax calculations. You're already ahead of most executors just by researching the process.