Probate
How Probate Works in Maryland: Paths, Timeline, and Fees
Maryland probate explained: small estate, regular estate, modified administration, judicial probate, ancillary proceedings, deadlines, fees, and taxes.
Maryland probate is handled through the Register of Wills in the county or Baltimore City where the person who died was domiciled. The person appointed to manage the estate is called the personal representative, often shortened to PR.
This guide is educational only. It is not legal, tax, financial, or probate advice. Maryland probate can become complicated when there is real estate, debt, disagreement among heirs, a surviving spouse election, inheritance tax, estate tax, Medicaid recovery, or property in another state. In those situations, talk with a Maryland probate attorney or the local Register of Wills office.
What Probate Covers in Maryland
The Maryland Register of Wills defines the probate estate as property owned solely by the decedent or as a tenant in common. Probate is usually needed when the person who died owned property in their name alone and there is no beneficiary designation or survivorship feature that transfers it automatically.
Assets that often pass outside probate include:
- Jointly held property with survivorship rights
- Tenants by the entirety property between spouses
- Payable on death bank accounts
- Transfer-on-death securities or account registrations, where valid
- Life insurance with a named beneficiary other than the estate
- Retirement accounts with named beneficiaries
- Assets held in a trust
Non-probate assets may still matter for Maryland inheritance tax reporting. The Register of Wills says the Information Report can cover jointly held assets, payable on death accounts, transfer-on-death accounts or securities registrations, annuities, retirement plans, trust interests, and certain other non-probate property.
Documents Commonly Needed to Open an Estate
The Register of Wills lists these common items for opening a Maryland estate:
- The decedent's original will, if there is one
- A death certificate
- Funeral contract or bill
- Approximate value of assets in the decedent's name alone
- Vehicle titles or other motor vehicle information
- Names and addresses of interested persons
- The correct small estate or regular estate forms
- Any applicable filing fee
The Register recommends contacting a probate deputy before arriving because forms and requirements depend on the estate.
Maryland Probate Paths
Maryland estates commonly fit into one of these paths:
- Small estate
- Regular estate using administrative probate
- Modified administration
- Judicial probate
- Ancillary proceedings for certain out-of-state decedents with Maryland property
The right path depends on probate asset value, whether there is a will, whether heirs and legatees agree, whether the estate is solvent, and whether a dispute or court ruling is needed.
Small Estate
A Maryland small estate is available when probate assets in Maryland are valued at $50,000 or less, or $100,000 or less if the surviving spouse is the sole heir or legatee.
To establish value, the Register of Wills focuses on assets held in the decedent's name alone or as tenants in common, using fair market value reduced by secured debts of record to the extent insurance is not payable to the secured party.
Small estate filings generally use:
- Petition for Administration, Form 1103
- Schedule B, Form 1137
- List of Interested Persons, Form 1104
- Original will, if one exists
- Consent, resident agent, bond, and notice forms when required
The Register of Wills fee schedule states there is no fee for filing a petition to open a small estate in Maryland. Other costs may still arise, such as publication, certified copies, or professional help.
Regular Estate and Administrative Probate
A regular estate is used when Maryland probate assets exceed $50,000, or exceed $100,000 if the surviving spouse is the sole heir or legatee.
Regular administrative probate typically starts with:
- Petition for Administration, Form 1112
- Schedule A, Form 1136
- Original will and codicils, if any
- List of Interested Persons, Form 1104, filed with the petition or within 20 days after appointment
- Bond paperwork, unless a nominal bond is allowed
- Notice of Appointment, Form 1114
The Register of Wills may admit the will to probate and appoint a PR. The PR's authority begins when Letters of Administration are issued.
Modified Administration
Modified administration is a streamlined procedure for certain regular estates. It is not available in every estate.
The Register of Wills describes modified administration as available only when the residual takers are limited to the personal representative, persons or entities exempt from inheritance tax under listed Maryland Tax-General provisions, or qualifying trusts, and when the estate is solvent with sufficient assets to satisfy all testamentary gifts.
Key timing rules include:
- Election for Modified Administration and required consents are due within 3 months after PR appointment
- Information Report is due within 3 months after appointment
- Final Report is due within 10 months after appointment unless an extension is approved
- Inheritance taxes, probate fee, and additional costs are due when the Final Report is filed
- Final distribution must be made within 12 months after appointment unless an extension is approved
Because extensions and revocation rules exist, it is more accurate to say modified administration is designed for streamlined estates with compressed reporting and distribution deadlines. Some estates need more time or return to regular administration.
Modified administration can be revoked if there is a timely request for judicial probate, a written objection, withdrawal by the PR, action by the Orphans' Court, or failure to timely file the final report and make distribution. If revoked, the estate proceeds as a regular estate.
Judicial Probate
Judicial probate is used when the matter requires the Orphans' Court rather than routine administrative handling by the Register of Wills. Examples can include disputes over a will, objections to appointment, caveats, or other contested issues.
The Orphans' Court exists in Maryland's counties and Baltimore City. In Harford, Howard, and Montgomery Counties, Circuit Court judges sit as the Orphans' Court. In other counties, the Orphans' Court is separate.
If a will caveat is filed, the challenge may require a judicial hearing, and certain matters can be transmitted to the Circuit Court. Contested probate is a good point to get legal advice.
Ancillary Proceedings
Ancillary proceedings can be needed when the person who died lived outside Maryland but owned Maryland property that must be administered here.
The Maryland Register of Wills fee schedule lists ancillary proceedings for foreign proceedings at 1% of the value of the gross estate. Because out-of-state probate can involve both Maryland law and the home state's law, confirm the process with the Maryland Register of Wills and local counsel before filing.
Maryland Probate Fees
For estates opened on or after October 1, 2022, the Register of Wills fee schedule lists these probate fees:
| Probate Estate Value | Fee |
|---|---|
| $0 to less than $50,000 | $0 |
| $50,000 to less than $100,000 | $100 |
| $100,000 to less than $500,000 | $200 |
| $500,000 to less than $1,000,000 | $1,000 |
| $1,000,000 to less than $2,500,000 | $2,000 |
| $2,500,000 to less than $5,000,000 | $5,000 |
| $5,000,000 to less than $7,500,000 | $7,500 |
| $7,500,000 to less than $10,000,000 | $10,000 |
| $10,000,000 and above | $10,000 plus 0.02% of excess over $10,000,000 |
The same fee page says no fees are due on small estates, including small estates valued between $50,000 and $100,000 when the surviving spouse is the sole heir or legatee.
Other charges may apply for additional Letters of Administration, plain copies, certified copies, exemplified copies, entering claims, caveats, certified mail, and related services.
Maryland Probate Deadlines
The Register of Wills lists these important deadlines:
| Task | Deadline |
|---|---|
| File original will, if any | Promptly after death |
| File small estate petition and required papers | Promptly after death |
| File regular estate petition and required papers | Promptly after death |
| File List of Interested Persons in regular estate | With petition or within 20 days after PR appointment |
| File Inventory and Information Report in regular estate | Within 3 months after PR appointment |
| File first regular estate account | Within 9 months after PR appointment |
| File later accounts, if needed | Earlier of 6 months after prior account approval or 9 months after prior account filing |
| 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 |
Creditor claims generally must be presented by the earlier of 6 months after death or 30 days after the PR gives the creditor the required written notice. Maryland Department of Health estate recovery claims have a separate deadline based on publication of appointment or notice to the Department's Division of Medical Assistance Recoveries.
Maryland Estate Tax
Maryland has a state estate tax. For decedents dying on January 1, 2019 or later, the Maryland estate tax exclusion amount is $5,000,000, with portability rules under Tax-General Section 7-309.
Maryland estate tax is separate from probate. An estate may have probate duties even if no Maryland estate tax is due, and a large estate may need tax filings even when many assets pass outside probate.
The Maryland estate tax return, Form MET-1, and Maryland estate tax payment are generally due 9 months after the date of death. Large or tax-sensitive estates should involve a CPA or estate attorney early.
Maryland Inheritance Tax
Maryland also has an inheritance tax. It is imposed on the right to receive certain property from a decedent with a Maryland taxable situs.
The Register of Wills describes the current collateral inheritance tax rate as 10% for property passing to non-exempt beneficiaries. Exempt recipients include a spouse, registered domestic partner, direct or lineal heirs such as children and grandchildren, parents and grandparents, siblings, spouses of children or lineal descendants, certain surviving spouses of deceased children or descendants, and qualifying entities owned by exempt family members.
The Register of Wills also lists specific property exemptions, including life insurance payable to a named beneficiary other than the estate, property administered under a small estate proceeding, and property passing to one person if the total value does not exceed $1,000.
Inheritance tax can apply to probate and non-probate property. If there are taxable beneficiaries, confirm reporting and payment with the Register of Wills before distribution.
Frequently Asked Questions
Does every Maryland estate need probate?
No. Probate is generally needed for assets 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 may still need inheritance tax reporting.
What is the Maryland small estate threshold?
$50,000 or less in Maryland probate assets, or $100,000 or less if the surviving spouse is the sole heir or legatee.
What is the first account deadline in a Maryland regular estate?
The first account is due within 9 months after the personal representative is appointed.
Who handles probate in Maryland?
The county Register of Wills handles administrative probate and issues Letters of Administration. The Orphans' Court handles judicial probate and contested matters.
Can Maryland have both estate tax and inheritance tax?
Yes. Maryland has a state estate tax and a separate inheritance tax. Many close family recipients are exempt from inheritance tax, but non-exempt recipients can trigger the 10% inheritance tax.
What to Do Next
If you have been named to handle an estate, see executor duties and timeline in Maryland. If you still need certified copies, start with how to get a death certificate in Maryland.
Disclaimer: This article provides general educational information about Maryland probate as of May 2026. It is not legal, tax, financial, or probate advice. Court, Register of Wills, tax, and creditor issues depend on the estate's facts. Consult a Maryland probate attorney or qualified tax professional for advice about 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; Maryland Comptroller Form MET-1 instructions.