Maryland Probate Information
Quick facts
| Topic | Maryland rule |
|---|---|
| Filing office | You file with the Register of Wills for the county or Baltimore City where the estate belongs. The Register of Wills is an elected constitutional office (Md. Const. art. IV, § 41). |
| Court | The Orphans' Court is named in the Maryland Constitution as a court of record and is the court for decedents' estates (Md. Const. art. IV, § 1; Md. Code, Est. & Trusts § 2-101). |
| Who appoints the personal representative | In administrative probate, the Register admits the will and appoints the personal representative, then issues letters of administration (Md. Code, Est. & Trusts §§ 5-301, 5-302). |
| Filing jurisdictions | Maryland has 24 estate filing jurisdictions: 23 counties plus Baltimore City. Baltimore City is an independent city and is not part of Baltimore County. |
| Main paths | Small estate under Md. Code, Est. & Trusts § 5-601, regular estate, modified administration under Md. Code, Est. & Trusts § 5-702, administrative probate, judicial probate under Md. Code, Est. & Trusts § 5-402, will of no estate, limited order and foreign personal representative proceeding. |
| Small estate limits | $50,000 or less, or $100,000 or less where the surviving spouse is the sole legatee or heir. These Md. Code, Est. & Trusts § 5-601 limits apply for deaths on or after October 1, 2012 under Chapter 63, Acts of 2012 (House Bill 318). |
| Probate fee | The Md. Code, Est. & Trusts § 2-206(b)(2) probate fee schedule is statewide, value-based and effective for estates opened on or after October 1, 2022 under Chapter 716, Acts of 2022 (House Bill 187). It is collected when the first administration account is filed, or when the final report is filed in modified administration. |
| Fee waiver | The Register shall waive fees in the real-property and poverty circumstances listed in Md. Code, Est. & Trusts § 2-206(a)(4). Use Form 1220. |
| Estate tax | Maryland estate tax applies at $5,000,000 plus any deceased spousal unused exclusion amount for decedents dying on or after January 1, 2019 (Md. Code, Tax-Gen. § 7-309). Form MET 1 is filed with the Comptroller within nine months after death. |
| Inheritance tax | Maryland inheritance tax is 10% of clear value and is assessed and collected by the Register of Wills (Md. Code, Tax-Gen. § 7-204). Exemptions are in Md. Code, Tax-Gen. § 7-203. |
| Claims deadline | A claim against the estate is forever barred unless presented within the earlier of 6 months from the date of death or 2 months after mailed or delivered notice (Md. Code, Est. & Trusts § 8-103). |
| E-filing | Maryland has no online estate-opening route. MDEC reaches trial courts, and Maryland Rule 20-101(w) defines trial court as the District Court of Maryland and a circuit court, even when the circuit court is acting in an appellate capacity. Its Committee note says: "Trial court" does not include an orphans' court, even when ... a judge of the circuit court is sitting as a judge of the orphans' court. |
| Case lookup | Use the Registers of Wills' statewide Estate Search at registers.maryland.gov, not the Judiciary case system. Historical depth varies by county. |
| Remote appearance | Maryland Rules Title 21 does not extend to the Orphans' Court (Maryland Rule 1-101(u)). Ask the Register before assuming a contested matter can be heard by video. |
| Statewide forms | Maryland publishes a numbered statewide Register of Wills form set and five estate packets at registers.maryland.gov. |
Before you begin — know the assets and liabilities
Before you choose a Maryland path, identify the probate assets, secured debts and likely taxes. The small-estate test in Md. Code, Est. & Trusts § 5-601(d) uses fair market value less debts of record secured by the property, and the probate fee under Md. Code, Est. & Trusts § 2-206 is assessed later from the values reported in the account or final report. If you need authority to look before opening the estate, a limited order on Form 1147 with Schedule C, Form 1148, lets you search for assets in the decedent's sole name or for a will in a safe deposit box.
Sunset searches 2,300 institutions, helps organize what is owned and owed, and turns that information into an estate settlement plan before you file with the Register of Wills. In Maryland, good asset discovery is what separates a small estate from a regular estate, a simple filing from modified administration, and a routine estate settlement from a tax problem.
Which court handles probate
Maryland estate administration is organized county by county, with Baltimore City treated as its own county-equivalent filing jurisdiction. Each of the 23 counties and Baltimore City has its own Register of Wills, and each has an Orphans' Court for estate matters under Md. Code, Est. & Trusts § 2-101. There are no statewide probate districts above the county level for opening a decedent's estate.
Venue is controlled by Md. Code, Est. & Trusts § 5-103. A Maryland estate is opened where the person who died was domiciled at death. If the person was not domiciled in Maryland, venue is the county where the petitioner believes the largest part in value of the Maryland property was located. Probate proceedings for one decedent may not be maintained in more than one county. If filings are started in more than one place, the county where proceedings were filed first decides venue and transfers the papers if another county is proper.
Baltimore City is separate from Baltimore County. The Baltimore City Register of Wills and Orphans' Court are separate from the Baltimore County Register of Wills and Orphans' Court.
The probate process
- Identify the correct county or Baltimore City under Md. Code, Est. & Trusts § 5-103 by looking first to where the person who died was domiciled.
- Deliver the original will to the Register of Wills for that jurisdiction promptly after death, even if no estate will be opened (Md. Code, Est. & Trusts § 4-203(b)). A lifetime safekeeping deposit of a will is a different procedure under Md. Code, Est. & Trusts § 4-202.
- If you do not yet know what the person owned, ask the Register about a limited order. Form 1147 with Form 1148 and the Registers' published $2.00 limited-order fee allow a search for assets in the decedent's sole name or for a will in a safe deposit box.
- Value the probate assets. For a small estate, Md. Code, Est. & Trusts § 5-601(d) measures fair market value less debts of record secured by the property.
- Choose the route. Use the small estate packet built on Form 1103 if Md. Code, Est. & Trusts § 5-601 applies. Use the regular estate packet built on Form 1112 if the estate is above that limit. Consider modified administration only if the Md. Code, Est. & Trusts § 5-702 conditions are met and all required people consent.
- Prepare the statewide forms, including Form 1104 List of Interested Persons, the correct notice form, and Form 1106 Appointment of Resident Agent if the personal representative lives outside Maryland.
- File the packet on paper with the Register of Wills in person, by mail, or through that office's drop box if it has one. MDEC e-filing under Maryland Rule 20-101(w) does not open Maryland estates because the Orphans' Court is not a trial court for Title 20 and the Register of Wills is not a court.
- In administrative probate, the Register admits the will if applicable, appoints the personal representative and issues letters of administration (Md. Code, Est. & Trusts §§ 5-301, 5-302). If judicial probate is required or requested, the matter goes before the Orphans' Court under Md. Code, Est. & Trusts § 5-402.
- After appointment, the Register has notice of the appointment published once a week for three successive weeks under Md. Code, Est. & Trusts § 7-103.
- File the List of Interested Persons within 20 days after appointment. In a regular estate, file the information report and inventory within 3 months under Md. Code, Est. & Trusts § 7-201, or elect modified administration within the same 3-month window under Md. Code, Est. & Trusts § 5-702.
- Handle claims. Under Md. Code, Est. & Trusts § 8-103, a claim against the estate is forever barred unless presented within the earlier of 6 months from the date of death or 2 months after the personal representative mails or delivers the statutory notice.
- File Form MET 1 with the Comptroller within nine months after the date of death if the Maryland estate tax threshold in Md. Code, Tax-Gen. § 7-309 is met.
- In a regular estate, file the first administration account within 9 months after appointment under Md. Code, Est. & Trusts § 7-305. The Register assesses and collects the Md. Code, Est. & Trusts § 2-206 probate fee then, and Maryland inheritance tax under Md. Code, Tax-Gen. § 7-204 is paid with the account when taxable probate property is distributed.
- File later accounts every 6 months until the final account, unless modified administration closes the estate by final report. The Orphans' Court approves administration accounts and generally approves personal representative commissions and attorney's fees.
Types of probate
| Path | When it applies | What it involves | Authority |
|---|---|---|---|
| Small estate | Property subject to administration in Maryland is $50,000 or less, or $100,000 or less where the surviving spouse is the sole legatee or heir. Value is fair market value less debts of record secured by the property. | A Petition for Administration of a Small Estate, Form 1103, filed with the Register of Wills. A personal representative is appointed and letters of administration are issued. No inventory and no administration accounts. Md. Code, Est. & Trusts § 5-606(a) applies the Md. Code, Est. & Trusts § 2-206(b)(2) tiers, so an estate at or under $50,000 is in the $0 tier, and Md. Code, Est. & Trusts § 5-606(c) bars fees for a qualifying $100,000 spouse-only small estate. | Md. Code, Est. & Trusts §§ 5-601 through 5-607 |
| Regular estate | Probate assets over the small estate limits. | Petition for Administration of Regular Estate, Form 1112, inventory and information report within 3 months of appointment, first administration account within 9 months of appointment, later accounts every 6 months until final account, and Orphans' Court approval of accounts, commissions and fees. | Md. Code, Est. & Trusts §§ 5-201, 7-201, 7-305 |
| Modified administration | A regular estate where every residuary legatee or heir at law fits within the inheritance-tax-exempt classes listed in the statute, the estate is solvent, distribution can be made on time, and everyone required consents. | Election on Form 1141 within 3 months after appointment, consents on Form 1142, no inventory and no administration accounts, final report within 10 months and final distribution within 12 months. | Md. Code, Est. & Trusts §§ 5-701 through 5-710, especially § 5-702 |
| Administrative probate | The ordinary way an estate of any size is opened when a hearing is not required. | A petition for probate filed before the Register. The Register may admit the will and shall appoint the personal representative on the allegations in the petition. | Md. Code, Est. & Trusts §§ 5-301, 5-302 |
| Judicial probate | Requested by an interested person, sought by a creditor where there has been no administrative probate, or required for problems such as a materially incomplete petition, a materially altered or damaged will, or an alleged lost or destroyed will. | A hearing before the Orphans' Court. | Md. Code, Est. & Trusts § 5-402 |
| Will of no estate | The decedent left a will but no probate assets. | The will is still delivered to the Register of Wills. Form 1135 puts a will of no estate on the record without administering assets. | Md. Code, Est. & Trusts § 4-203(b); Form 1135 |
| Limited order | Before an estate is opened, to look for assets in the decedent's sole name or for a will in a safe deposit box. | Form 1147 Petition for Limited Orders with Form 1148 Schedule C and the Registers' published $2.00 limited-order fee. | Registers of Wills published fee schedule at registers.maryland.gov/main/fees.html; Forms 1147 and 1148 |
| Foreign personal representative | The decedent was domiciled outside Maryland and left Maryland property. | Foreign Proceedings Packet, including Form 1133, Form 1104, Form 1106 and Form 1134, and a single fee of 1% of the value of the gross estate. | Md. Code, Est. & Trusts § 2-206(o) |
Executor duties
Executor duties in Maryland
Maryland uses the term personal representative. The personal representative, sometimes called the executor, settles and distributes the estate as expeditiously and with as little sacrifice of value as is reasonable under the circumstances.
| Duty | Maryland rule |
|---|---|
| Deliver the will | The custodian of the will must deliver it to the Register of Wills promptly after death, even if no estate will be opened (Md. Code, Est. & Trusts § 4-203(b)). Lifetime safekeeping is a separate will-deposit procedure under Md. Code, Est. & Trusts § 4-202. |
| Open the estate | File the petition with the Register of Wills. In administrative probate under Md. Code, Est. & Trusts § 5-301, the Register appoints the personal representative and issues letters of administration under Md. Code, Est. & Trusts § 5-302. |
| Find and marshal assets | Take possession of probate assets, identify debts, and use a limited order on Form 1147 if authority is needed to search for assets or a safe-deposit-box will before opening the estate. |
| File interested-person information | File Form 1104 within 20 days after appointment, using the statewide deadline published by the Registers of Wills. |
| Inventory and information report | In a regular estate, file the information report and inventory within 3 months after appointment (Md. Code, Est. & Trusts § 7-201). A small estate under Md. Code, Est. & Trusts § 5-601 skips the inventory. |
| Notice and claims | The Register publishes notice of appointment under Md. Code, Est. & Trusts § 7-103. Under Md. Code, Est. & Trusts § 8-103, a claim against the estate is forever barred unless presented within the earlier of 6 months from the date of death or 2 months after mailed or delivered notice. |
| Accounts | In a regular estate, file the first administration account within 9 months after appointment and later accounts every 6 months until the final account (Md. Code, Est. & Trusts § 7-305). |
| Taxes | File Form MET 1 with the Comptroller if the Maryland estate tax threshold in Md. Code, Tax-Gen. § 7-309 is met. Report and pay Maryland inheritance tax under Md. Code, Tax-Gen. § 7-204 when taxable probate property is distributed, or respond to the Register's invoice for taxable non-probate property. |
| Compensation | Under Md. Code, Est. & Trusts § 7-601(b)(2), where the property subject to administration is not over $20,000, commissions may not exceed 9%; where it is over $20,000, commissions may not exceed $1,800 plus 3.6% of the excess over $20,000. Commissions and attorney's fees generally require Orphans' Court approval under Md. Code, Est. & Trusts § 2-101. A small estate personal representative is not entitled to commissions under Md. Code, Est. & Trusts § 5-604(a)(3). |
| Out-of-state service | An out-of-state personal representative may serve if a Maryland resident agent is appointed on Form 1106. |
| Resignation | A personal representative who wants to resign files a written statement with the Register after giving at least 20 days' notice to all interested persons, according to the Registers of Wills FAQ. |
Forms and documents
Probate forms in Maryland
Maryland publishes a statewide, numbered Register of Wills form set. The forms page says to download the interactive forms, open them on your device, and print them, rather than filling them out in a browser. The same forms are used in every county and in Baltimore City.
| Form | What it is | Revision |
|---|---|---|
| 1103 | Petition for Administration of a Small Estate under Md. Code, Est. & Trusts § 5-601 | 2024/07 |
| 1104 | List of Interested Persons | 2024/07 |
| 1106 | Appointment of Resident Agent for an out-of-state personal representative | 2016/01 |
| 1109 | Small Estate Notice of Appointment, Notice to Creditors, Notice to Unknown Heirs under Md. Code, Est. & Trusts § 5-601 | 2025/10 |
| 1112 | Petition for Administration of Regular Estate | 2024/07 |
| 1114 | Notice of Appointment, Notice to Creditors, Notice to Unknown Heirs | 2025/10 |
| 1115 / 1116 / 1117 | Bond of Personal Representative / Nominal Bond of Personal Representative / Waiver of Bond | 2009/11, 2009/11, 2016/01 |
| 1118 | Consent to Appointment of Personal Representative | 2016/01 |
| 1122 / 1123 | Inventory Summary and Supporting Schedule / Inventory Supporting Schedule under Md. Code, Est. & Trusts § 7-201 | 2016/01, 2009/11 |
| 1124 | Information Report | 2016/01 |
| 1125 | Application to Fix Inheritance Tax on Non-Probate Assets under Md. Code, Tax-Gen. § 7-204 | 2016/01 |
| 1126 / 1126A | Election to Take Elective Share of Estate, spouse and other | 2021/07 |
| 1128 / 1129 | Claim Against Decedent's Estate / Notice of Disallowance under Md. Code, Est. & Trusts § 8-103 | 2016/01, 2021/07 |
| 1131 / 1132 | Notice of Caveat / Public Notice of Caveat | 2017/04 |
| 1133 / 1134 | Application by Foreign Personal Representative to Set Inheritance Tax / Notice to Creditors of Appointment of Foreign Personal Representative | 2016/01, 2021/07 |
| 1135 | Petition for Administration of a Will of No Estate | 2024/07 |
| 1136 / 1137 | Regular Estate Schedule A / Small Estate Schedule B under Md. Code, Est. & Trusts § 5-601 | 2013/05, 2016/01 |
| 1138 | Consent to Compensation for Personal Representative and/or Attorney under Md. Code, Est. & Trusts § 7-601 | 2024/10 |
| 1141 / 1142 / 1143 / 1144 / 1146 / 1152 | Modified administration forms under Md. Code, Est. & Trusts § 5-702 | 2009/11 to 2018/06 |
| 1147 / 1148 | Petition for Limited Orders / Schedule C Request for Limited Order | 2024/07, 2016/01 |
| 1151 | Affidavit of Attempts to Contact, Locate, and Identify Interested Persons | 2016/01 |
| 1153 | Affidavit of Attempt to Comply with Federal, State and Local Laws Related to Firearms, Ammunition and Destructive Devices | 2023/07 |
| 1220 | Request for Waiver of Fees under Md. Code, Est. & Trusts § 2-206 | 2019/10 |
| 1429 / 1430 | Consent to Probate of Copy of Executed Last Will and Testament / Petition for Admission of Copy | 2016/01 |
| 101 / 121 | Declaration of Domestic Partnership / Declaration of Termination of Domestic Partnership under Md. Code, Est. & Trusts § 2-214 | 2025/10, 2023/10 |
The Registers also publish five packets: the Small estate packet under Md. Code, Est. & Trusts § 5-601, the regular estate packet, the modified administration packet under Md. Code, Est. & Trusts § 5-702, the limited order packet with Form 1147 and Form 1148, and the foreign proceedings packet. The Small estate packet includes Form 1153, the Maryland firearms-compliance affidavit.
Fees
Maryland probate fees are statewide. Md. Code, Est. & Trusts § 2-206(b)(2) sets the same value-based schedule for every county and Baltimore City, and the Registers publish the same table for estates opened on or after October 1, 2022 under Chapter 716, Acts of 2022 (House Bill 187). The probate fee is assessed and collected when the first administration account is filed under Md. Code, Est. & Trusts § 2-206(b)(5)(i), or when the final report is filed in modified administration under Md. Code, Est. & Trusts § 2-206(b)(4)(ii).
| If the value of the probate estate is at least | But less than | The fee is |
|---|---|---|
| $0 | $50,000 | $0 |
| $50,000 | $100,000 | $100 |
| $100,000 | $500,000 | $200 |
| $500,000 | $1,000,000 | $1,000 |
| $1,000,000 | $2,500,000 | $2,000 |
| $2,500,000 | $5,000,000 | $5,000 |
| $5,000,000 | $7,500,000 | $7,500 |
| $7,500,000 | $10,000,000 | $10,000 |
| $10,000,000 | and above | $10,000 plus .02% of excess over $10,000,000 |
For small estates under Md. Code, Est. & Trusts § 5-601, Md. Code, Est. & Trusts § 5-606(a) applies the fee tiers, which puts a qualifying estate at or under $50,000 in the $0 tier. Md. Code, Est. & Trusts § 5-606(c) also provides that the Register may not receive fees in connection with a small estate where the surviving spouse is the sole legatee or heir and the property subject to administration in Maryland is $100,000 or less.
Md. Code, Est. & Trusts § 2-206(a)(4) gives a mandatory fee waiver where the decedent's Maryland real property is to be transferred to an heir who resides on the property, or is under a listed tax-sale lien, and the estate is unable to pay by reason of poverty. The form is Form 1220.
| Other item | Registers' published fee | Note |
|---|---|---|
| Filing a will for safekeeping | $5.00 | During the testator's lifetime; see Md. Code, Est. & Trusts § 4-202 and § 2-206(l) |
| Plain copies | $0.50 per page | Registers of Wills published fee schedule |
| Certified copies | $0.50 per page plus $2.00 | Registers of Wills published fee schedule |
| Exemplified copies | $0.50 per page plus $6.00 | Registers of Wills published fee schedule |
| Letters of administration | $1.00 | Additional letters issued after appointment under Md. Code, Est. & Trusts § 5-302 |
| Claim against the estate | $3.00 | Form 1128; claims are governed by Md. Code, Est. & Trusts § 8-103 |
| Caveat, controversial fees, exceptions | $20.00 | Registers of Wills published fee schedule |
| Copy of a court hearing recording | $25.00 | Registers of Wills published fee schedule |
| Ancillary foreign proceedings | 1% of the value of the gross estate | Md. Code, Est. & Trusts § 2-206(o) |
| Declaration of domestic partnership | $25.00 | Md. Code, Est. & Trusts § 2-214(c) |
| Additional domestic partnership certificates | $2.00 per certificate | Registers of Wills published fee schedule |
| Limited order | $2.00 | Registers of Wills published fee schedule; Form 1147 and Form 1148 |
Timeline
- After death, the custodian of the will must deliver it promptly to the Register of Wills in the correct county or Baltimore City, even if no estate is opened (Md. Code, Est. & Trusts § 4-203(b)). A lifetime will safekeeping deposit is separate under Md. Code, Est. & Trusts § 4-202.
- Maryland law does not set a deadline for opening an estate, according to the Registers of Wills FAQ. Waiting can still cost the estate because claims under Md. Code, Est. & Trusts § 8-103 and Maryland estate tax under Md. Code, Tax-Gen. § 7-309 run from the date of death.
- After appointment, file Form 1104 List of Interested Persons within 20 days, under the statewide Registers of Wills deadlines table.
- Within 3 months after appointment, file the information report and inventory in a regular estate (Md. Code, Est. & Trusts § 7-201), or file the election and consents for modified administration if Md. Code, Est. & Trusts § 5-702 applies.
- A claim against the estate is forever barred unless presented within the earlier of 6 months from the date of death or 2 months after the personal representative mails or delivers notice (Md. Code, Est. & Trusts § 8-103).
- Within nine months after the date of death, file Form MET 1 with the Comptroller if the Maryland estate tax threshold is met (Md. Code, Tax-Gen. § 7-309).
- Within 9 months after appointment, file the first administration account in a regular estate (Md. Code, Est. & Trusts § 7-305). The Register assesses and collects the Md. Code, Est. & Trusts § 2-206 probate fee then.
- After the first administration account, file later accounts every 6 months until the final account (Md. Code, Est. & Trusts § 7-305).
- In modified administration, file the final report within 10 months after appointment and make final distribution within 12 months, with the extensions allowed by Md. Code, Est. & Trusts §§ 5-702 and 5-703.
- The surviving spouse's election to take an elective share is due on or before the later of 9 months from the date of death or 6 months after the first appointment of a personal representative, according to the statewide Registers of Wills deadlines table.
- A caveat to a will is due within 6 months from the first appointment under a will, according to the statewide Registers of Wills deadlines table.
- The Maryland Judiciary states that, unless litigation is involved or real estate needs to be sold, most estates can be wrapped up within nine to eighteen months of death. The Judiciary also states that small estate proceedings under Md. Code, Est. & Trusts § 5-601 are often closed within two months. It does not publish a duration for estates involving litigation or real estate that must be sold.
State-specific considerations
California uses statewide Judicial Council forms (the DE-series). The same forms apply in all 58 counties, although counties may add local cover sheets. Los Angeles requires LASC PRO 010.
| Consideration | Maryland rule |
|---|---|
| Two offices | You file with the Register of Wills, an elected constitutional office under Md. Const. art. IV, § 41. The Orphans' Court is the estate court under Md. Const. art. IV, § 1 and Md. Code, Est. & Trusts § 2-101. In administrative probate under Md. Code, Est. & Trusts § 5-301, the Register admits the will and appoints the personal representative under Md. Code, Est. & Trusts § 5-302. |
| Three-county circuit-court exception | In 21 of Maryland's 24 filing jurisdictions, three Orphans' Court judges are elected to four-year terms. In Harford, Howard and Montgomery counties, the judges of the Circuit Court sit as the Orphans' Court, alternately and in rotation on schedules those judges set (Md. Const. art. IV, § 20(b); Md. Code, Cts. & Jud. Proc. § 12-502(a)(2)). Montgomery has done so since Chapter 744, Acts of 1963, ratified November 3, 1964; Harford since Chapter 374, Acts of 1972, ratified November 7, 1972; and Howard since Chapter 539, Acts of 2022 (House Bill 868), ratified November 8, 2022. |
| Lawyer-judge jurisdictions | In Baltimore County, Baltimore City and Prince George's County, the three elected Orphans' Court judges must be members in good standing of the Maryland Bar, and those judges may preside over cases alone (Md. Const. art. IV, § 40(b), (c) and (d)). In the other elected-judge jurisdictions, the three judges sit together as a panel. |
| Appeals | A party may appeal a final judgment of an Orphans' Court to the Appellate Court of Maryland (Md. Code, Cts. & Jud. Proc. § 12-501). In 21 jurisdictions, a party may instead take a de novo appeal to the circuit court by filing notice with the Register of Wills within 30 days (Md. Code, Cts. & Jud. Proc. § 12-502). That de novo route does not apply in Harford, Howard or Montgomery counties. |
| Remote hearings | Maryland Rules Title 21 applies to remote participation in the Supreme Court of Maryland, the Appellate Court of Maryland, the circuit courts and the District Court (Maryland Rule 1-101(u)). It does not extend to the Orphans' Court under Md. Code, Est. & Trusts § 2-101. Ask the Register before assuming a contested estate matter can be heard remotely. |
| Domestic partnership registry | Maryland's Registers of Wills run the domestic partnership registry. Two people domiciled in the same county register by filing a Declaration of Domestic Partnership, Form 101, with that Register, for a fee of up to $25 under Md. Code, Est. & Trusts § 2-214(c). A surviving registered domestic partner takes the intestate share of a surviving spouse, the family allowance, the same priority to be appointed personal representative and the inheritance tax exemption at Md. Code, Tax-Gen. § 7-203(l)(3), but may not elect a statutory share of the estate (Md. Code, Est. & Trusts § 2-214(g)(2)). |
| Inheritance-tax exempt class | Md. Code, Tax-Gen. § 7-203(b)(2) exempts a grandparent, parent, spouse, child or lineal descendant of a child, spouse of a child or of a lineal descendant of a child, surviving spouse of a deceased child or lineal descendant who was married to that person at death, brother or sister, and a corporation, partnership or limited liability company wholly owned by those individuals. Md. Code, Tax-Gen. § 7-203(b)(1) includes stepchildren and former stepchildren as children, stepparents and former stepparents as parents, and defines surviving spouse as one who has not remarried. |
| Who pays inheritance tax | A niece, nephew, aunt, uncle, cousin or friend is not in the Md. Code, Tax-Gen. § 7-203 exempt class and pays the 10% inheritance tax rate under Md. Code, Tax-Gen. § 7-204. Probate property tax is due when the personal representative files an administration account showing distribution to a taxable recipient. Non-probate property tax is due when the Register issues an invoice based on Form 1124 or Form 1125. If payment is not made within 30 days, the Registers' tax page says a 10% penalty and interest are charged; at 60 days further interest and a third invoice issue; at 90 days the balance goes to the Maryland Central Collection Unit, which may add interest of up to 18%. The tax is paid before distribution by the person who distributes the property, who remains liable until it is paid (Md. Code, Tax-Gen. § 7-216(a)). |
| Domestic-partner inheritance tax dates | For deaths on or after July 1, 2009, a surviving domestic partner is exempt under Md. Code, Tax-Gen. § 7-203(l)(2) only on an interest in a jointly held primary residence, with the required affidavit or proofs. For deaths on or after October 1, 2023, a surviving registered domestic partner is fully exempt under Md. Code, Tax-Gen. § 7-203(l)(3). |
| Where the two taxes touch | Form MET 1 under Md. Code, Tax-Gen. § 7-309 carries a Register of Wills certification block for Maryland inheritance taxes paid under Md. Code, Tax-Gen. § 7-204. The Comptroller's estate tax file and the Register's inheritance tax file meet on the face of the return. |
| Register help and Court Help Center limit | The Register of Wills may assist with preparing required forms and answer general questions, but may not give legal advice. The Maryland Court Help Centers state that they cannot help personal representatives. |
| Limited order | Before opening an estate, Form 1147 with Form 1148 and the Registers' published $2.00 limited-order fee can authorize a search for assets in the decedent's sole name or for a will in a safe deposit box. |
| Firearms affidavit | Form 1153, the affidavit about attempts to comply with federal, state and local firearms law, is included in the standard Small estate packet under Md. Code, Est. & Trusts § 5-601. |
Small-estate alternatives
A Maryland small estate is still opened with the Register of Wills. Under Md. Code, Est. & Trusts § 5-601, the route is available where the property subject to administration in Maryland is $50,000 or less, or $100,000 or less where the surviving spouse is the sole legatee or heir. Those limits apply for deaths on or after October 1, 2012 under Chapter 63, Acts of 2012 (House Bill 318).
The valuation rule matters. Md. Code, Est. & Trusts § 5-601(d) measures value by fair market value less debts of record secured by the property, as of the date of death, to the extent insurance benefits are not payable to the secured creditor.
You file Form 1103, Petition for Administration of a Small Estate, under Md. Code, Est. & Trusts § 5-601, with the small estate packet. A personal representative is appointed and letters of administration are issued under Md. Code, Est. & Trusts § 5-302. What the route skips is the inventory, the administration accounts and, in almost every case, an appearance before the Orphans' Court under Md. Code, Est. & Trusts § 2-101.
In a small estate, bond is required where the estate is established to have a gross value of $10,000 or more after payment of expenses and allowances, unless bond is expressly excused by the will or by the written waiver of all interested persons, and bond may not be required below that figure (Md. Code, Est. & Trusts § 5-604(a)). Keep that $10,000 figure with bond, not with the small-estate threshold.
Md. Code, Est. & Trusts § 5-606(a) applies the Md. Code, Est. & Trusts § 2-206(b)(2) fee tiers to a small estate, which puts a qualifying estate at or under $50,000 in the $0 tier. Md. Code, Est. & Trusts § 5-606(c) also bars fees for a small estate where the surviving spouse is the sole legatee or heir and the property subject to administration in Maryland is $100,000 or less. A small estate personal representative receives no commissions under Md. Code, Est. & Trusts § 5-604(a)(3), and property distributed from a small estate is exempt from inheritance tax under Md. Code, Tax-Gen. § 7-203(h).
If after-discovered property pushes the estate over the Md. Code, Est. & Trusts § 5-601 limits, Md. Code, Est. & Trusts § 5-605 moves the administration out of the small-estate route.
Recent updates
| Change | Effective | Authority |
|---|---|---|
| The small estate thresholds rose to $50,000, and to $100,000 where the surviving spouse is the sole legatee or heir | October 1, 2012, for deaths on or after that date | Chapter 63, Acts of 2012 (House Bill 318), approved by the Governor April 10, 2012, amending Md. Code, Est. & Trusts § 5-601 |
| The Maryland estate tax exclusion reached $5,000,000 and has not moved since; it is not indexed | January 1, 2019 | Md. Code, Tax-Gen. § 7-309(b)(3)(i)6 |
| The probate fee schedule was replaced by the current nine-tier value-based table, and the fee became payable when the first administration account is filed | October 1, 2022, for estates opened on or after that date | Chapter 716, Acts of 2022 (House Bill 187), enacted under Article II, § 17(c) of the Maryland Constitution on May 29, 2022, amending Md. Code, Est. & Trusts § 2-206 |
| Howard County joined the counties whose circuit court judges sit as the Orphans' Court, and lost the de novo appeal to the circuit court | Ratified November 8, 2022 | Chapter 539, Acts of 2022 (House Bill 868), amending Md. Const. art. IV, §§ 20(b) and 40(a); Md. Code, Cts. & Jud. Proc. § 12-502 |
| A surviving registered domestic partner became fully exempt from Maryland inheritance tax | October 1, 2023, for deaths on or after that date | Md. Code, Tax-Gen. § 7-203(l)(3) and Md. Code, Tax-Gen. § 7-204 |
| The Registers of Wills republished the notice forms and the assembled small estate and regular estate packets | Revision 2025/10 | registers.maryland.gov/main/forms.html, Forms 1109 and 1114, Form 101, and the New Estate Packets |
Page last reviewed: August 2026.
Scenarios
| Scenario | Likely Maryland path | What to watch | Where Sunset helps |
|---|---|---|---|
| Surviving spouse with co-owned home | If the home passed outside probate by co-ownership, the estate may be small. If the surviving spouse is the sole legatee or heir, the Md. Code, Est. & Trusts § 5-601 ceiling is $100,000, measured by the property subject to administration. | The Md. Code, Est. & Trusts § 5-601(d) value test nets debts of record secured by the property. The spouse is exempt from inheritance tax under Md. Code, Tax-Gen. § 7-203(b)(2)(iii), and Md. Code, Est. & Trusts § 5-606(c) bars probate fees for the qualifying $100,000 spouse-only small estate. If Maryland real property is going to an heir who lives on it and the estate cannot pay by reason of poverty, the Register shall waive fees on Form 1220 under Md. Code, Est. & Trusts § 2-206(a)(4). | Sunset finds accounts and debts so the spouse can see whether estate settlement belongs in the small estate route or regular estate route. |
| Out-of-state adult child with small estate | The estate is opened where the parent was domiciled, not where the child lives, under Md. Code, Est. & Trusts § 5-103. An out-of-state resident may serve as personal representative if a Maryland resident agent signs Form 1106. | Maryland estate filings are on paper with the Register of Wills. MDEC e-filing does not open estates under Maryland Rule 20-101(w), and the Register is not a court. The small estate still uses Form 1103 under Md. Code, Est. & Trusts § 5-601 and results in letters of administration under Md. Code, Est. & Trusts § 5-302. | Sunset assembles the account list and probate packet so an out-of-state family can make one complete mailing or trip. |
| Parent settling predeceased child's estate, home must be sold | A parent is in the inheritance-tax exempt class under Md. Code, Tax-Gen. § 7-203(b)(2)(ii), but a house that must be sold often means regular estate administration with inventory under Md. Code, Est. & Trusts § 7-201 and accounts under Md. Code, Est. & Trusts § 7-305. | Modified administration may still be available under Md. Code, Est. & Trusts § 5-702 if the parent is the only residuary taker or the required takers are exempt and everyone consents. The Judiciary's nine-to-eighteen-month general figure is expressly for estates without litigation and without real estate that must be sold, so an estate with a house to sell sits outside that figure; the Judiciary does not publish a duration for that case. | Sunset helps build the inventory, find accounts, identify debts and prepare the estate settlement file before the house is marketed. |
Self-help resources
| Resource | What it is | Where |
|---|---|---|
| Register of Wills for your county or Baltimore City | The office you file with. It can assist with preparing required forms and answer general questions, but it may not give legal advice. | registers.maryland.gov |
| Registers of Wills statewide pages | Fees under Md. Code, Est. & Trusts § 2-206, forms, deadlines, small estates under Md. Code, Est. & Trusts § 5-601, regular estates, modified administration under Md. Code, Est. & Trusts § 5-702, inheritance tax under Md. Code, Tax-Gen. § 7-204 and the statewide FAQ. | registers.maryland.gov/main/ |
| Estate Search | The statewide lookup for Register of Wills estate cases. Basic information and dockets are free; PDFs are $0.50 per page. | registers.maryland.gov |
| Maryland Judiciary, Wills and Estates | The Judiciary's consumer explainer, including the Register-as-clerk framing and estate administration overview. | mdcourts.gov/legalhelp/willsestates |
| Maryland Judiciary video series | Preparing to Open an Estate, a three-part series, and Estate Administration for Personal Representatives. | mdcourts.gov/reference/openanestatevideolibrary and mdcourts.gov/reference/estateadminvideolibrary |
| Orphans' Court pages | The court's explainer, FAQ, glossary, and directory with court addresses and sitting schedules. The court is defined by Md. Code, Est. & Trusts § 2-101. | mdcourts.gov/orphanscourt |
| People's Law Library of Maryland | The Judiciary-linked consumer legal library, with estate administration coverage. It is a library, not a legal aid provider. | peoples-law.org |
| Maryland Legal Aid | Free civil legal services from 12 office locations for households under 125% of the federal poverty income guidelines. Intake is 1-888-465-2468, Monday through Friday, 9:00 a.m. to 2:30 p.m. Its published wills and estates service is brief advice on drafting wills and advance directives. | mdlab.org |
| Maryland Volunteer Lawyers Service | The Registers of Wills link to it from their related agencies menu and publish 800-510-0050 on their county pages. | mvlslaw.org |
| Maryland Court Help Centers | Free limited legal services in civil cases, 410-260-1392, 8:30 a.m. to 8:00 p.m. Personal representatives are expressly excluded, and estates are not on the case-type list. | mdcourts.gov/helpcenter |
| Thurgood Marshall State Law Library and circuit court law libraries | Legal research libraries named by the Judiciary's Finding Legal Help pages. | mdcourts.gov/lawlib |
| Comptroller of Maryland, Estate Tax Unit | Where Form MET 1 is filed for Maryland estate tax under Md. Code, Tax-Gen. § 7-309: Revenue Administration Division, Estate Tax Unit, P.O. Box 828, Annapolis, MD 21404-0828. | marylandtaxes.gov |
When to hire an attorney
Maryland counsel makes sense when there is a will caveat, a contested appointment, an insolvent estate, an elective-share issue, real property to be sold, a Maryland estate tax return under Md. Code, Tax-Gen. § 7-309, taxable Maryland inheritance tax under Md. Code, Tax-Gen. § 7-204, or a dispute that will reach the Orphans' Court under Md. Code, Est. & Trusts § 2-101. The Register of Wills can help with forms, but it cannot give legal advice. Sunset connects you to a vetted probate attorney.
How Sunset helps in Maryland
Find the accounts and assets. Sunset helps families identify bank accounts, investments, insurance, retirement accounts, real estate clues and debts before they choose a Maryland estate settlement route.
Generate the probate packet. Sunset turns the asset list, family information and Maryland route selection into an organized packet for the Register of Wills, using the statewide form set and the county or Baltimore City where venue belongs.
Find a local probate attorney. When an estate needs legal advice, Sunset helps families connect with a Maryland probate attorney who can handle disputes, real estate, taxes, modified administration or court involvement.
Sunset is free for families. Sunset gives families a guided estate settlement workspace, document organization and attorney connection support at no cost to the family.
Frequently asked questions
Where do I file probate in Maryland?
File with the Register of Wills in the county, or Baltimore City, where the person who died was domiciled (Md. Code, Est. & Trusts § 5-103). If the person was not domiciled in Maryland, file where the petitioner believes the largest part in value of the Maryland property was located. Maryland law does not set a deadline for opening an estate, but the custodian of the will must deliver it promptly after death under Md. Code, Est. & Trusts § 4-203(b), and the claims clock under Md. Code, Est. & Trusts § 8-103 and estate tax clock under Md. Code, Tax-Gen. § 7-309 run from the date of death.
Can I open a Maryland estate online?
No. Maryland estate filings are made on paper with the Register of Wills. MDEC e-filing does not open estates. Maryland Rule 20-101(w) defines trial court as the District Court of Maryland and a circuit court, even when the circuit court is acting in an appellate capacity, and its Committee note says: "Trial court" does not include an orphans' court, even when ... a judge of the circuit court is sitting as a judge of the orphans' court. The Register of Wills is not a court.
What is the small estate limit in Maryland?
Under Md. Code, Est. & Trusts § 5-601, the small estate limit is $50,000 or less, or $100,000 or less where the surviving spouse is the sole legatee or heir. The limits apply for deaths on or after October 1, 2012 under Chapter 63, Acts of 2012 (House Bill 318). Value is fair market value less debts of record secured by the property.
How much does probate cost in Maryland?
The probate fee is the statewide Md. Code, Est. & Trusts § 2-206(b)(2) schedule, effective for estates opened on or after October 1, 2022 under Chapter 716, Acts of 2022 (House Bill 187). It ranges from $0 for a probate estate under $50,000 to $10,000 plus .02% of excess over $10,000,000, and it is collected when the first administration account is filed, or when the final report is filed in modified administration.
Does Maryland have both an estate tax and an inheritance tax?
Yes. Maryland estate tax under Md. Code, Tax-Gen. § 7-309 uses a $5,000,000 exclusion plus any deceased spousal unused exclusion amount for decedents dying on or after January 1, 2019, and Form MET 1 goes to the Comptroller within nine months after death. Maryland has its own portability of a predeceased spouse's unused exclusion, but it is not automatic. If the last predeceased spouse died on or after January 1, 2019, portability requires a timely Maryland estate tax return for that spouse on which the deceased spousal unused exclusion amount is calculated and an irrevocable election is made (Md. Code, Tax-Gen. § 7-309(b)(9)); Form MET 1 instructions add that a return filed solely to make a portability election is due within 5 years after death.
Maryland inheritance tax under Md. Code, Tax-Gen. § 7-204 is 10% of clear value and is assessed by the Register of Wills. Md. Code, Tax-Gen. § 7-203(b)(2) exempts a grandparent, parent, spouse, child or lineal descendant of a child, spouse of a child or of a lineal descendant of a child, surviving spouse of a deceased child or lineal descendant who was married to that person at death, brother or sister, and entities wholly owned by those people. A niece, nephew, aunt, uncle, cousin or friend is not in that exempt class. For deaths on or after July 1, 2009, a domestic partner's exemption is limited to a jointly held primary residence under Md. Code, Tax-Gen. § 7-203(l)(2); for deaths on or after October 1, 2023, a surviving registered domestic partner is fully exempt under Md. Code, Tax-Gen. § 7-203(l)(3). Form MET 1 also carries a Register of Wills certification block for Maryland inheritance taxes paid, so the Comptroller's estate tax file and the Register's inheritance tax file meet on the return.
How long do creditors have to file a claim in a Maryland estate?
Under Md. Code, Est. & Trusts § 8-103, a claim against the estate is forever barred unless presented within the earlier of 6 months from the date of death or 2 months after the personal representative mails or delivers notice. Nine months is the deadline for the first administration account under Md. Code, Est. & Trusts § 7-305 and for Form MET 1 under Md. Code, Tax-Gen. § 7-309. It is not the claims deadline.
Do I have to go to court in Maryland probate?
Usually not. In administrative probate, the Register admits the will and appoints the personal representative under Md. Code, Est. & Trusts §§ 5-301 and 5-302. The Orphans' Court under Md. Code, Est. & Trusts § 2-101 handles contested matters, judicial probate under Md. Code, Est. & Trusts § 5-402, accounts, commissions and fees.
How do I look up a Maryland estate?
Use the Registers of Wills' statewide Estate Search at registers.maryland.gov. The Judiciary case system covers records originating in the District Court and circuit courts, while an estate opened with the Register of Wills is searched in Estate Search. Estate Search shows the decedent's name, case number, date of death, personal representative, attorney, county of filing, estate type and status, but how far back the records run varies by county. Publish no start year for any county.
Can I be the personal representative if I live outside Maryland?
Yes. The Registers of Wills FAQ says an out-of-state resident may act as personal representative if a Maryland resident agrees to act as resident agent, using Form 1106. The personal representative still receives letters of administration from the Register under Md. Code, Est. & Trusts § 5-302.
What if I do not know what the person who died owned?
Ask the Register about a limited order. Form 1147 with Form 1148 and the Registers' published $2.00 fee can authorize a search for assets in the decedent's sole name or for a will in a safe deposit box before an estate is opened.
Shaped by the families we've helped
Thank you to the thousands of families who have trusted Sunset to help settle their loved ones' estates. This page is shaped by the questions they actually asked and the obstacles they actually hit — and that hard-won experience is what keeps it accurate, current, and genuinely useful to the families who come next.