Overview
Maryland's probate system is administered through two key institutions: the Register of Wills and the Orphans' Court. Every county and Baltimore City has its own Register of Wills, who accepts filings, appoints personal representatives, and oversees day-to-day estate administration. The Orphans' Court serves as Maryland's dedicated probate court, resolving disputes and supervising complex proceedings.
Maryland offers several paths through probate depending on the estate's size and complexity:
- Small Estate — for estates with gross probate assets of $50,000 or less (or $100,000 if the surviving spouse is the sole heir or legatee)
- Regular Administrative Probate — the standard track for larger estates, handled through the Register of Wills without direct court involvement unless disputes arise
- Modified Administration — a streamlined version of regular probate available when all residuary beneficiaries are exempt from inheritance tax
- Judicial Probate — conducted by the Orphans' Court when the will is contested, damaged, or when multiple qualified persons petition to serve as personal representative
Maryland is not a Uniform Probate Code (UPC) state. It follows its own statutory framework under the Maryland Estates and Trusts Article. The state also imposes both an estate tax and an inheritance tax, which can significantly affect estate planning and administration.
When Probate is Required
Probate is required in Maryland whenever a decedent dies owning assets solely in their name that do not automatically transfer to another person. This includes:
- Real property titled solely in the decedent's name or as tenants in common
- Bank accounts without payable-on-death (POD) designations
- Investment accounts without transfer-on-death (TOD) registrations
- Personal property such as vehicles, jewelry, and household goods
- Business interests held in the decedent's individual name
Probate is generally not required for:
- Property held as joint tenants with right of survivorship
- Assets with named beneficiary designations (life insurance, retirement accounts, POD/TOD accounts)
- Property held in a revocable living trust
- Assets that fall within the small estate threshold (handled through simplified procedures rather than full probate)
Even when probate is technically required, the process may be streamlined through Maryland's small estate or modified administration procedures, depending on the estate's value and circumstances.
Small Estate Options
Maryland's small estate process provides a simplified path when the gross value of probate assets is $50,000 or less. If the surviving spouse is the sole heir or legatee, the threshold increases to $100,000.
Key features of small estate administration:
- No filing fee is charged by the Register of Wills
- No inventory or formal accounting is required
- The process rarely involves the Orphans' Court
- The personal representative files a Petition for Administration of a Small Estate (Form RW1103) along with Schedule B (Form RW1137)
- Notice must still be published in a local newspaper once per week for three consecutive weeks
- Creditors have 6 months from the date of death to present claims
Eligibility considerations:
- Only probate assets count toward the threshold — jointly owned property, beneficiary-designated accounts, and trust assets are excluded
- The $100,000 spouse threshold applies only when the surviving spouse is the sole heir or legatee
- Even small estates require filing the original will (if one exists) with the Register of Wills
The small estate process can typically be completed in 2 to 4 months, making it significantly faster than regular administration.
Step-by-Step Process
1. Locate and file the will
Maryland law requires anyone in possession of a decedent's will to file it promptly with the Register of Wills in the county where the decedent was domiciled. Even if the will is not being offered for probate, it must be filed.
2. File the Petition for Administration
Submit the Petition for Administration (Form RW1103 for small estates or Form RW1112 for regular estates) along with Schedule B (Form RW1137) to the Register of Wills. This form includes information about the decedent, heirs, known creditors, and probate assets.
3. Appointment of personal representative
The Register of Wills reviews the petition and appoints the personal representative. If the decedent had a will, the person named as personal representative has priority. For intestate estates, the surviving spouse has first priority, followed by other heirs. A Consent to Appointment is required only if someone other than the priority applicant is seeking appointment.
4. Publish notice to creditors
The Register of Wills publishes a Notice of Appointment in a local newspaper once per week for three consecutive weeks. This puts creditors on notice of the estate proceedings.
5. Notify known creditors
The personal representative must identify and notify all known creditors directly, in addition to the published notice.
6. File the Inventory and Information Report
Within 3 months of appointment, the personal representative must file a complete Inventory listing all probate assets at their date-of-death values, along with an Information Report. Certain assets require appraisal by a qualified, disinterested appraiser.
7. Pay debts and taxes
Settle valid creditor claims, file final income tax returns, and address any estate tax or inheritance tax obligations.
8. File the First Administration Account
Within 9 months of appointment (or as early as 6 months), file the First Administration Account, which reports all receipts, disbursements, distributions, and remaining assets.
9. Distribute assets and close the estate
After the account is approved and all obligations are satisfied, distribute remaining assets to beneficiaries. Final distribution must be completed within 12 months of appointment. File subsequent accounts if needed until the estate is fully closed.
Modified Administration alternative: If all residuary beneficiaries are inheritance-tax-exempt (spouses, children, parents, grandparents, siblings), the personal representative may elect Modified Administration within the first 3 months. This replaces the inventory and account requirements with a single Final Report due within 10 months, and the estate should close within 13 months.
Timeline & Costs
Typical timeline:
- Small estates: 2 to 4 months
- Regular administration: 9 to 18 months
- Modified administration: 10 to 13 months
- Complex or contested estates: 18 months to several years
Register of Wills filing fees (based on estate value):
- $0 to $10,000: $50
- $10,001 to $20,000: $100
- $20,001 to $50,000: $150
- $50,001 to $75,000: $200
- $75,001 to $100,000: $300
- $100,001 to $250,000: $400
- $250,001 to $500,000: $500
- $500,001 to $750,000: $750
- $750,001 to $1,000,000: $1,000
- $1,000,001 to $2,000,000: $1,500
- $2,000,001 to $5,000,000: $2,500
- Over $5,000,000: $2,500 plus 0.02% of the amount over $5,000,000
Small estates have no filing fee.
Personal representative compensation:
Maryland law allows reasonable compensation capped at 9% for estates under $20,000 or $1,800 plus 3.6% for estates over $20,000.
Attorney fees:
Attorney fees vary but typically range from $2,000 to $8,000 for straightforward estates and can exceed $15,000 for complex or contested cases.
Additional costs:
- Newspaper publication fees: $50 to $200
- Appraisal fees: varies by asset type
- Certified copies: varies by county
- Maryland estate tax return preparation: $500 to $2,000+
Required Forms
Maryland probate forms are designated with "RW" prefixes and are available from any Register of Wills office or the Maryland Register of Wills website. Key forms include:
Petition and appointment:
- Form RW1103 — Petition for Administration (used for both small and regular estates)
- Form RW1112 — Petition for Administration of Regular Estate
- Form RW1137 — Schedule B (list of interested persons)
- Consent to Appointment — required when the applicant is not the priority appointee
Inventory and reporting:
- Inventory with Schedules — detailed listing of all probate assets at date-of-death values
- Information Report — supplemental information about the estate
- Administration Account — accounting of all receipts, disbursements, and distributions
Modified administration:
- Election for Modified Administration — filed within 3 months of appointment
- Consent forms from all residuary legatees or heirs
- Final Report Under Modified Administration — filed within 10 months of appointment
Notices:
- Form RW1114 — Notice of Appointment / Notice to Creditors
- Notice to Unknown Heirs — required in intestate cases when not all heirs are identified
Closing:
- Final Account — filed when all assets have been distributed and debts paid
- Order of Court — issued by the Orphans' Court upon estate closure in judicial proceedings
Executor Duties
In Maryland, the person administering the estate is called the personal representative (whether named in a will or appointed by the court). Their duties include:
Immediate responsibilities:
- File the will with the Register of Wills promptly after the decedent's death
- Petition for appointment as personal representative
- Obtain Letters of Administration — the official document granting authority to act on behalf of the estate
- Secure and protect estate assets from loss or damage
Administrative duties:
- Open an estate bank account for managing estate funds
- Notify the Social Security Administration, employers, pension providers, and insurance companies
- Redirect mail and cancel unnecessary services
- Notify all known creditors in writing
- Review and pay valid creditor claims within the priority order set by law
Financial obligations:
- File a complete inventory within 3 months of appointment
- File the decedent's final federal and state income tax returns
- File Maryland estate tax return (Form MET-1) if the gross estate exceeds $5 million
- File Maryland inheritance tax return if any beneficiaries are subject to the 10% tax
- Pay all valid debts and taxes from estate funds before distributing to beneficiaries
Reporting and distribution:
- File the first administration account within 9 months
- Distribute assets according to the will or Maryland's intestacy laws
- Obtain receipts from beneficiaries for distributions
- File subsequent accounts every 6 months if the estate remains open
- Complete final distribution within 12 months of appointment
Unique State Rules
Both an estate tax and an inheritance tax
Maryland is one of only six states (plus Washington, D.C.) that imposes both an estate tax and an inheritance tax. The estate tax applies to estates exceeding $5 million (with rates up to 16%). The inheritance tax is a flat 10% on assets passing to anyone other than close relatives. Spouses, children, parents, grandparents, grandchildren, and siblings are exempt from inheritance tax. Nieces, nephews, cousins, friends, and unrelated beneficiaries are subject to the 10% rate.
Orphans' Court system
Maryland is unique in using an Orphans' Court as its dedicated probate court. The Orphans' Court consists of elected judges in each county (except Harford and Montgomery Counties, where circuit court judges sit as Orphans' Court judges). The Orphans' Court resolves will contests, approves accounts, and oversees judicial probate proceedings.
Register of Wills as gatekeeper
Unlike many states where probate begins with a court filing, Maryland estates are initiated through the Register of Wills, an elected official in each county. The Register handles all routine administrative probate without court involvement, only referring matters to the Orphans' Court when disputes arise.
Modified administration option
Maryland's Modified Administration is a middle ground between small estate and full probate. It eliminates the need for a formal inventory and account, replacing them with a single final report. This option is only available when all residuary beneficiaries are inheritance-tax-exempt.
Portability of estate tax exemption
A surviving spouse can inherit any unused portion of the deceased spouse's $5 million estate tax exemption, effectively doubling the exemption to $10 million for married couples if properly elected on a timely filed estate tax return.
No independent administration
Maryland does not offer truly independent administration. Even in administrative probate, the personal representative must file inventories and accounts with the Register of Wills. The closest alternative is Modified Administration, which still requires a final report.
How SwiftProbate Helps
Navigating Maryland's probate system — with its Register of Wills procedures, Orphans' Court oversight, and dual tax obligations — can feel overwhelming. SwiftProbate simplifies the process by generating a personalized task checklist based on your specific Maryland estate.
What SwiftProbate does for Maryland estates:
- Identifies which probate track applies — small estate, regular administration, or modified administration — based on your estate's value and beneficiary relationships
- Generates Maryland-specific filing deadlines — including the 3-month inventory deadline, 9-month first account, and 12-month distribution requirement
- Flags inheritance tax obligations — identifies which beneficiaries may be subject to Maryland's 10% inheritance tax and which are exempt
- Creates an asset-by-asset task list — with specific steps for transferring real property, closing bank accounts, retitling vehicles, and handling investment accounts under Maryland law
- Tracks creditor claim deadlines — monitors the 6-month claim period and helps you manage known and unknown creditor notifications
Start with a free account to get your Phase 1 estate administration checklist, covering the essential first steps for opening and managing a Maryland estate.