Maryland Probate Process: 8-Phase Guide
From Register of Wills qualification through Order of Discharge — the complete Maryland probate process under the Estates and Trusts Article (MD ET)
Maryland probate is administered by the Register of Wills in each of Maryland's 24 jurisdictions (23 counties + Baltimore City). The Personal Representative qualifies before the Register of Wills, files all inventories and accounts there, and receives the final Order of Discharge there. Three jurisdictions have an Orphans' Court with dedicated probate judges: Baltimore City, Anne Arundel County, and Montgomery County. All other counties use the Circuit Court as the Orphans' Court. Maryland is NOT a UPC state — the Estates and Trusts Article (ET) governs all probate.
Maryland Probate: Phase Overview
| Phase | Key Action | Deadline |
|---|---|---|
| 1 — Determine Probate Need | Classify assets; check Small Estate Procedure ($50K/$100K) | Promptly after death |
| 2 — Gather Documents | Order death certificates; locate original will | Before qualifying |
| 3 — Qualify with Register of Wills | File petition; take oath; receive Letters of Administration | No statutory deadline, but promptly |
| 4 — Estate EIN + Bank Account | Apply for EIN; open estate account | Immediately after qualifying |
| 5 — Publish Notice to Creditors | Publish in county newspaper; mail to known creditors | Within weeks of qualifying |
| 6 — File Inventory | File Inventory with Register of Wills (MD ET § 7-201) | Within 3 months of appointment |
| 7 — Pay Debts and Taxes | Evaluate creditor claims; pay MD estate tax, inheritance tax, income tax | After 6-month creditor period |
| 8 — File Annual Account and Close | File first Annual Account; then Final Account; receive Order of Discharge | First account: 9 months from appointment |
Phase 1: Determine Whether Probate Is Required
Not all assets require probate. Only assets titled solely in the deceased's name with no beneficiary designation pass through probate. Maryland's Small Estate Procedure (MD ET § 5-601) applies when the net estate does not exceed $50,000 ($100,000 if the surviving spouse is the sole heir).
Unlike Virginia, West Virginia, and Pennsylvania — where small estate affidavits go directly to the financial institution with no court filing — Maryland's Small Estate Procedure always requires a petition filed with the Register of Wills. It is a simplified process, but it is court-supervised throughout. One advantage: real estate CAN be included in a Maryland Small Estate proceeding (unlike most states), with net equity (FMV minus mortgage) counting toward the threshold.
| Asset Type | Requires Probate? | Notes |
|---|---|---|
| Bank accounts — no POD beneficiary | ✅ Yes | Solely in deceased's name |
| Real estate — deceased's name only | ✅ Yes | Net equity counts toward threshold |
| Vehicles — deceased's name only | ✅ Yes | Net equity after loan balance |
| Investment accounts — no TOD | ✅ Yes | Market value at date of death |
| POD / TOD accounts | ❌ No | Pass directly to named beneficiary |
| Joint accounts (survivorship) | ❌ No | Pass to surviving owner |
| Life insurance (named beneficiary) | ❌ No | Paid directly to beneficiary |
| Retirement accounts (named beneficiary) | ❌ No | Paid directly to beneficiary |
| Revocable living trust assets | ❌ No | Pass per trust instrument |
Phase 2: Gather Essential Documents
Order 8–10 certified death certificates from the Maryland Department of Health Vital Administration Services (health.maryland.gov/vsa). Each financial institution, government agency, and the Register of Wills requires its own original. Locate the original will — the Register of Wills requires the original, not a copy.
The Register of Wills requires the original will, not a photocopy or digital scan. If the original will cannot be located but a copy exists, Maryland law permits filing the copy with proof of the will's existence and contents — but this requires additional proceedings. Thoroughly search safe deposit boxes, home files, and the deceased's attorney's office before assuming the will is lost.
Phase 3: Qualify with the Register of Wills
File the petition for probate with the Register of Wills in the county or Baltimore City where the deceased was domiciled at death. The Personal Representative takes an oath before the Register and receives Letters of Administration (called "Letters of Administration with Will Annexed" if there is a will; plain "Letters of Administration" if intestate).
What to Bring to the Register of Wills
- Completed petition for probate (forms at registers.maryland.gov/main/forms.html)
- Original will (if any) — Register retains the original
- Certified death certificate (original)
- Names, addresses, and relationships of all heirs and legatees
- Estimated asset list and values
- Filing fee ($30–$100 base; probate fees based on estate size)
- Bond (if required — the will may waive bond requirement)
Maryland has 24 probate jurisdictions. Three have dedicated Orphans' Court judges with their own court: Baltimore City, Anne Arundel County, and Montgomery County. In the remaining 21 counties, the Circuit Court serves as the Orphans' Court. In all 24 jurisdictions, however, you always file with and qualify before the Register of Wills — the Orphans' Court handles contested matters and final approval of accounts.
Phase 4: Apply for Estate EIN and Open Estate Bank Account
Apply for a federal Employer Identification Number (EIN) for the estate immediately after qualifying. Apply at irs.gov — select "Estate" as the entity type. Open a dedicated estate checking account using the Letters of Administration, EIN, and death certificate. All estate funds must flow through this account — never commingle personal and estate funds.
Phase 5: Publish Notice to Creditors (6-Month Creditor Period)
Publish a Notice to Creditors in a newspaper of general circulation in the county or Baltimore City where probate is pending. Mail direct written notice to all known creditors. The 6-month creditor period runs from the date of first publication (MD ET § 8-103). No distributions to heirs may be made before this period expires.
Maryland's creditor period is 6 months from the date of first publication of the Notice to Creditors (MD ET § 8-103). The Personal Representative must not make final distributions to heirs before the creditor period expires. Making early distributions that leave insufficient funds to pay creditors can result in personal liability for the Personal Representative.
Phase 6: File Inventory Within 3 Months of Appointment
The Personal Representative must file an Inventory of all estate assets with the Register of Wills within 3 months of the appointment date (MD ET § 7-201). The Inventory must list all probate assets with their fair market values as of the date of death.
| Asset Category | Valuation Method | Notes |
|---|---|---|
| Real estate | Fair market value (appraisal or tax assessment) | Net equity used for small estate threshold; gross FMV in Inventory |
| Bank accounts | Balance at date of death | Obtain certified statement from institution |
| Investment accounts / stocks | Market value at date of death | Use closing price on date of death |
| Vehicles | Retail value (NADA/Kelley Blue Book) | Note outstanding loan separately |
| Household furnishings / personal property | Estimated fair market value | Professional appraisal recommended for items over $1,000 |
| Business interests | Formal appraisal | Required for closely-held businesses |
After filing the Inventory with the Register of Wills, the Personal Representative must send a copy to all interested persons — all heirs, legatees, and devisees named in the will or entitled under intestacy. The Register of Wills reviews all Inventories and will flag missing or undervalued assets.
Phase 7: Pay Debts, Expenses, and Taxes
After the 6-month creditor period expires, evaluate all creditor claims and pay valid claims in the priority order established by MD ET § 8-105. Maryland has both a state estate tax and a state inheritance tax — assess both before distributing assets.
Priority of Claims (MD ET § 8-105)
| Priority | Category |
|---|---|
| 1st | Costs and expenses of administration (Personal Representative fees, attorney fees, court costs) |
| 2nd | Funeral expenses (reasonable amount) |
| 3rd | Family allowance (surviving spouse / minor children) |
| 4th | Medical expenses of last illness |
| 5th | Federal and state taxes |
| 6th | All other debts (credit cards, personal loans, judgments) |
Maryland Taxes in Probate
| Tax | Threshold | Rate | Form | Due Date |
|---|---|---|---|---|
| MD Estate Tax | Gross estate > $5,000,000 | Up to 16% | MET-1 | 9 months after death |
| MD Inheritance Tax | Distributions to non-exempt beneficiaries | 10% | Form 100 | Before distribution |
| MD Income Tax (final) | All decedents with MD income | Up to 5.75% state + county | Form 502 | April 15 |
| MD Fiduciary Income Tax | Estate earning income during admin | Up to 5.75% state + county | Form 504 | April 15 |
| Federal Estate Tax | Gross estate > $13.61M (2024) | Up to 40% | Form 706 | 9 months after death |
| Federal Income Tax (final) | All decedents with federal income | Progressive | Form 1040 | April 15 |
| Federal Fiduciary Income Tax | Estate earning income > $600 | Progressive | Form 1041 | April 15 |
Maryland imposes a 10% inheritance tax on distributions to non-exempt beneficiaries. The following are exempt: spouse, children, grandchildren, parents, grandparents, siblings (since 2012), stepchildren, step-grandchildren. The following are NOT exempt and owe 10% inheritance tax: aunts, uncles, nieces, nephews, cousins, friends, and non-relatives. File Maryland Form 100 and pay the inheritance tax before distributing assets to non-exempt heirs.
Phase 8: File Annual Account and Close the Estate
Maryland requires the Personal Representative to file an Annual Account with the Register of Wills covering all estate receipts and disbursements (MD ET § 7-301). The first account is due 9 months after the appointment date. Subsequent accounts are filed annually until the estate is closed.
What the Annual Account Must Include (MD ET § 7-301)
- All assets on hand at the beginning of the accounting period (or per the Inventory)
- All receipts during the period (income, sale proceeds, refunds)
- All disbursements during the period (expenses, debt payments, taxes)
- Assets on hand at the end of the period with values
- Proposed distribution to beneficiaries (in Final Account)
- Compensation claimed by the Personal Representative
Maryland Annual Accounts filed with the Register of Wills are public records. All interested persons (heirs, legatees, creditors) may inspect them. File accurate accounts — the Register of Wills reviews all filings and will flag discrepancies between the Inventory and the Account.
After all debts, taxes, and annual accounts are satisfied, the Personal Representative distributes the remaining assets to heirs per the will or intestacy laws. Obtain signed receipts from each distributee. Transfer real estate by deed recorded with the county Land Records office (at the Circuit Court Clerk). Transfer vehicle titles at the Maryland MVA. File the Final Account with the Register of Wills. The Register approves the Final Account and issues an Order of Discharge, formally closing the estate.
Common Maryland Probate Mistakes
| Mistake | Consequence | How to Avoid |
|---|---|---|
| Filing in the wrong jurisdiction | Delay; re-filing required | File with the Register of Wills in the county (or Baltimore City) of decedent's domicile — NOT where assets are located |
| Missing the 3-month Inventory deadline | Register of Wills citation; contempt proceeding | Calendar Inventory deadline the day you qualify: appointment date + 3 months |
| Distributing assets before the 6-month creditor period expires | Personal liability to creditors who file after distribution | Wait for 6 months from first publication; keep funds in estate account |
| Missing the 9-month Annual Account deadline | Register of Wills show-cause order | Calendar the first account deadline: appointment date + 9 months |
| Failing to assess inheritance tax before distributing to non-exempt heirs | Personal liability for the 10% inheritance tax if estate is dissipated | Before any distribution, determine if beneficiary is exempt; file Form 100 and pay inheritance tax first |
| Treating a small estate as requiring only an affidavit (like VA/WV/PA) | Banks may refuse; assets inaccessible | Remember: Maryland's small estate ALWAYS requires a Register of Wills petition, even under $50K |
Maryland vs. Neighboring States: Probate Process
| Feature | Maryland | Virginia | West Virginia | Pennsylvania | Delaware |
|---|---|---|---|---|---|
| Supervising body | Register of Wills | Circuit Court / Commissioner of Accounts | County Commission / Fiduciary Commissioner | Register of Wills / Orphans' Court | Register of Wills / Court of Chancery |
| Inventory deadline | 3 months | 4 months | None specified | 3 months | 3 months |
| Creditor period | 6 months from publication | 1 year from qualification | 60 days from publication | 1 year from letters | 6 months from first publication |
| Annual accounts required? | Yes — first due 9 months | Yes — first settlement 16 months | Yes — Fiduciary Commissioner | No — only if contested | No |
| Estate tax? | Yes — $5M exemption, up to 16% | No | No | No | No |
| Inheritance tax? | Yes — 10% non-exempt heirs | No | No | Yes — 4.5%–15% | No (repealed) |
| Typical duration | 10–16 months | 18–24 months | 6–12 months | 12–18 months | 9–15 months |
Frequently Asked Questions
Where do I file for probate in Maryland?
File with the Register of Wills in the county — or Baltimore City — where the deceased was domiciled at the time of death. Do not file based on where the assets are located. Maryland has 24 probate jurisdictions (23 counties + Baltimore City). Find your Register of Wills at registers.maryland.gov.
Does Maryland require annual accounts?
Yes. Maryland requires the Personal Representative to file Annual Accounts with the Register of Wills under MD ET § 7-301. The first account is due 9 months after the appointment date. Subsequent accounts are filed annually until the estate is closed with a Final Account. This is different from Virginia and West Virginia, which have different account timing, and Pennsylvania, which only requires accounts if the estate is contested.
Does Maryland have both an estate tax and an inheritance tax?
Yes — Maryland is one of only a few states with both taxes. The Maryland estate tax applies to gross estates over $5,000,000 (up to 16%, Form MET-1, due 9 months after death). The Maryland inheritance tax applies to distributions to non-exempt beneficiaries at 10% (Form 100, before distribution). Exempt beneficiaries include spouses, children, grandchildren, parents, grandparents, and siblings (as of 2012).
How long does Maryland probate take?
Maryland probate typically takes 10–16 months for a straightforward estate. The primary drivers of the timeline are the 6-month creditor period from first publication and the 9-month first Annual Account deadline. Estates with real estate sales, tax issues, or disputes can take longer. Maryland's Small Estate Procedure typically closes in 2–6 months.
Can I do Maryland probate without an attorney?
Yes. Maryland does not require an attorney to open or administer an estate. The Register of Wills provides forms and guidance. However, estates with real estate, business interests, non-exempt heirs subject to inheritance tax, or assets over $5,000,000 (estate tax threshold) benefit from legal counsel. The Annual Account requirements and tax filings can be complex for larger estates.
Ready to Start Maryland Probate?
Our Maryland Probate Guide covers all 8 phases — from Register of Wills qualification through Order of Discharge — including inheritance tax worksheets and Annual Account guidance.