Executor Duties and Timeline in Maryland

Maryland uses the term personal representative for the person appointed to administer an estate. Many families still say executor or administrator, but the Maryland Register of Wills describes the appointed fiduciary as the personal representative, or PR.

This guide is educational only. It is not legal, tax, financial, or probate advice. A Maryland PR is a fiduciary and can incur personal liability for mishandling estate property, missed filings, incorrect distributions, or paying claims in the wrong order. If the estate has disputes, taxable beneficiaries, real estate, insolvency, business interests, Medicaid recovery issues, or out-of-state assets, consult a Maryland probate attorney.

1. Confirm Whether Probate Is Needed

Before you file anything, identify what the person owned and how each asset was titled.

Maryland probate generally covers property owned solely by the decedent or as tenants in common. Assets with survivorship rights, named beneficiaries, or trust ownership may pass outside probate, although some non-probate assets still need to be reported for inheritance tax purposes.

Common early documents include:

• Original will and codicils, if any
• Certified death certificate
• Funeral contract or bill
• Approximate values for assets in the decedent's name alone
• Vehicle titles
• Names and addresses of interested persons
• Account statements and deeds

If you need certified copies, see how to get a death certificate in Maryland.

2. File the Will Promptly

If the decedent had a will, the person who has custody of the original will should present it to the Register of Wills in the county where the decedent was domiciled. The Register of Wills says the original will must be filed promptly after death, even if no estate is required because there is no probate property.

Do not rely on a photocopy unless the Register or a court tells you what proof is needed. Maryland probate normally starts with the original will if one exists.

3. Choose the Correct Estate Path

Maryland has several probate paths:

• Small estate: Probate assets are $50,000 or less, or $100,000 or less if the surviving spouse is the sole heir or legatee.
• Regular estate: Probate assets exceed $50,000, or exceed $100,000 if the surviving spouse is the sole heir or legatee.
• Modified administration: A streamlined option for certain solvent regular estates with required consents and qualifying residuary takers.
• Judicial probate: Used when a dispute or court ruling is needed.
• Ancillary proceedings: Used for certain out-of-state decedents with Maryland property.

For a detailed path comparison, see how probate works in Maryland.

4. Petition for Appointment

In a small estate, the petitioner typically files Petition for Administration, Form 1103, and Schedule B, Form 1137.

In a regular estate, the petitioner typically files Petition for Administration, Form 1112, and Schedule A, Form 1136.

Depending on the estate, the filing can also require:

• Original will and codicils
• List of Interested Persons, Form 1104
• Consent to Appointment of Personal Representative, Form 1118
• Appointment of Resident Agent, Form 1106, if the petitioner is not a Maryland resident
• Bond paperwork
• Notice of Appointment

The Register of Wills may admit a will to probate and appoint a PR in administrative probate. The PR's authority begins when Letters of Administration are issued.

5. Understand Who Can Serve

The Register of Wills observes a priority order for granting Letters of Administration. The usual order begins with the person named in the will, then surviving spouse, children, creditors, and other persons as Maryland law allows.

Maryland law also restricts who can receive letters. The Register's public guide lists excluded persons such as someone under 18, someone mentally incompetent, someone convicted of a serious crime unless good cause is shown, and certain noncitizens unless they are permanent residents and closely related to the decedent.

If you live outside Maryland, you generally need to appoint a Maryland resident agent to accept service of process.

6. Give Required Notices

Notices are a core PR duty.

For small estates, the Notice of Appointment, Notice to Creditors, Notice to Unknown Heirs, Form 1109, is required if estate assets exceed allowable funeral expenses, family allowances, and Register's costs combined, or if probate of a will is requested. The notice is published once by the Register of Wills in a newspaper selected by the PR.

For regular estates, the Notice of Appointment, Form 1114, is filed with the petition and published for three consecutive weeks by the Register of Wills in a newspaper selected by the PR.

The PR must also make a reasonably diligent effort to identify creditors and mail or deliver notice to them.

7. File the List of Interested Persons

In a small estate, the List of Interested Persons is filed with the petition.

In a regular estate, the List of Interested Persons may be filed with the petition but must be filed within 20 days after PR appointment if it was not already filed.

The list includes people named to inherit under the will and heirs at law, even if they are not named in the will. If a trust receives a distribution, the trustee is an interested person.

8. Inventory and Information Report

For a regular estate, the PR must file the Inventory and Information Report within 3 months after appointment.

The Inventory lists probate property owned solely by the decedent and the decedent's interests as tenant in common. Each item should be described in reasonable detail with gross fair market value as of the date of death and any mortgage or encumbrance.

The Information Report covers certain non-probate assets and interests, including jointly held assets, payable on death accounts, transfer-on-death accounts or securities registrations, annuities, retirement benefits, trust interests, life estates, and similar property that may matter for inheritance tax reporting.

For small estates, the Information Report is due within 3 months after appointment.

9. Manage Assets Carefully

The Maryland Register of Wills says a PR has a fiduciary obligation to settle the estate and distribute assets as promptly as possible, in accordance with the will or intestacy law. The position is one of confidence, trust, and good faith.

Practical duties include:

• Secure real estate, vehicles, valuables, and records
• Keep estate funds separate from personal funds
• Open an estate bank account when needed
• Maintain insurance on real property and vehicles
• Track every receipt, payment, and distribution
• Avoid distributions before claims, taxes, and required allowances are handled

Do not use estate funds for personal expenses. Do not favor one beneficiary over another unless the will or Maryland law requires it.

10. Handle Claims and Debt

Maryland creditor deadlines are short. The Register of Wills says most claims must be presented by the earlier of:

• 6 months after the date of death, or
• 30 days after the PR mails or delivers the required notice warning that the claim will be barred unless presented within 30 days

Maryland Department of Health estate recovery claims have a separate deadline based on the earlier of 6 months after publication of notice of the first PR appointment or 2 months after notice is mailed or delivered to the Department's Division of Medical Assistance Recoveries.

If the estate is insolvent, payment order matters. The Register of Wills lists the priority order starting with Register fees, administration costs, funeral expenses up to the statutory cap, PR compensation and certain professional fees, family allowance, unpaid child support, taxes, last illness expenses, rent arrears, wages, public assistance claims, and all other claims. Federal debts can have special priority under federal law.

11. File the First Account

For a regular estate, the first account is due within 9 months after appointment of the PR.

The account should show:

• Beginning balance
• Principal receipts
• Changes in value from date of death
• Income
• Disbursements
• Distributions and taxes
• Balance retained for future accounting, if any

If the first account is not final, later accounts are due at the earlier of 6 months after the prior account was approved or 9 months after the prior account was filed.

12. Modified Administration Duties

Modified administration replaces the regular inventory and account with a verified Final Report, but it has strict eligibility and timing requirements.

Key duties include:

• File Election for Modified Administration and all required consents within 3 months after appointment
• File the Information Report within 3 months after appointment
• File the Final Report within 10 months after appointment unless an extension is approved
• Pay inheritance taxes, probate fees, and additional costs when the Final Report is filed
• Make final distribution within 12 months after appointment unless an extension is approved

Extensions may be available by consent and proper filing. Modified administration can be revoked for objections, withdrawal, judicial probate requests, Orphans' Court action, or missed requirements.

13. Taxes

As PR, you may need to coordinate several tax filings:

• Final federal income tax return for the decedent
• Final Maryland resident or nonresident income tax return, if applicable
• Estate income tax return if the estate has enough income to require one
• Maryland inheritance tax reporting and payment for taxable recipients
• Maryland estate tax return, Form MET-1, if required
• Federal estate tax return if required

For decedents dying on January 1, 2019 or later, Maryland's estate tax exclusion amount is $5,000,000 under Tax-General Section 7-309. Maryland estate tax is generally due 9 months after death.

Maryland inheritance tax is separate. The Register of Wills describes the current collateral inheritance tax as 10% for property passing to non-exempt beneficiaries, with exemptions for spouses, registered domestic partners, lineal heirs, siblings, and listed others. Confirm inheritance tax before making distributions to nieces, nephews, friends, unrelated beneficiaries, or non-exempt organizations.

14. Distribution and Closing

If there is a will, the PR distributes property according to the probated will. If there is no will, the PR distributes the net estate under Maryland intestacy law.

Before making final distributions:

• Confirm creditor deadlines and known claims
• Confirm taxes and family allowances
• Confirm whether inheritance tax applies
• Prepare receipts and releases where appropriate
• Keep records supporting each distribution

For modified administration, the final report and distribution deadlines are part of the streamlined process. For regular estates, the final account should document the estate's final administration.

Maryland PR Timeline

Task	Deadline
File original will, if any	Promptly after death
File regular estate List of Interested Persons	With petition or within 20 days after PR appointment
File regular estate Inventory and Information Report	Within 3 months after PR appointment
File small estate Information Report	Within 3 months after appointment
File regular estate first account	Within 9 months after PR appointment
Present most creditor claims	Earlier of 6 months after death or 30 days after required notice
Elect modified administration	Within 3 months after PR appointment
File modified administration Final Report	Within 10 months after PR appointment unless extended
Make modified administration final distribution	Within 12 months after PR appointment unless extended
Maryland estate tax return and payment, if required	Generally 9 months after death

Frequently Asked Questions

What is an executor called in Maryland?

Maryland uses the term personal representative for the person appointed to administer an estate.

When is the first account due in a Maryland regular estate?

Within 9 months after appointment of the personal representative.

Does a Maryland PR have to file an inventory?

In a regular estate, yes, the Inventory and Information Report are due within 3 months after appointment. Modified administration has different reporting requirements if the estate qualifies and remains in that process.

Can a nonresident serve as Maryland PR?

Often yes, but a nonresident generally must appoint a Maryland resident agent to accept service of process.

Can I distribute estate assets before creditor deadlines expire?

Be careful. A PR can face personal liability for improper distributions. Confirm claims, taxes, family allowances, inheritance tax, and estate solvency before distributing.

What to Do Next

If you are just starting, gather the death certificate, will, asset list, funeral bill, and interested person addresses before contacting the Register of Wills. For the full estate path overview, read how probate works in Maryland.

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Disclaimer: This article provides general educational information about Maryland personal representative duties as of May 2026. It is not legal, tax, financial, or probate advice. A PR's obligations depend on the estate's assets, creditors, beneficiaries, taxes, and court filings. Consult a Maryland probate attorney or qualified tax professional before acting on a specific estate.

Sources: Maryland Register of Wills Administration of Estates; Maryland Register of Wills new estate publication; Maryland Register of Wills probate fee schedule; Maryland Register of Wills inheritance tax guide; Maryland Tax-General Section 7-309.