What Families Need to Know After a Death in Maryland

Maryland is one of only a handful of states with both an estate tax and an inheritance tax — making it one of the most tax-intensive states for estate settlement in the country. The estate tax applies to estates over $5 million; the inheritance tax applies to assets passing to non-close-family beneficiaries at a 10% rate. Combined with its Orphans' Court probate system and relatively accessible small estate process, Maryland requires more planning than most states. This guide covers every area that matters after a death in Maryland.

Probate
Probate & Small Estate Rules in Maryland

Maryland probate is filed with the Register of Wills in the county where the deceased lived. The probate court in Maryland is called the Orphans' Court — one of the few states to use that name. Two exceptions: Montgomery and Harford counties have no separate Orphans' Court, so those cases are handled by the Circuit Court instead.

The executor in Maryland is called a personal representative. Once appointed by the Register of Wills, the personal representative receives Letters of Administration — the document that authorizes them to manage and distribute estate assets.

Small estate administration

Estates where the property subject to administration in Maryland is worth $50,000 or less — or $100,000 when the surviving spouse is the sole legatee or heir — can use Maryland's simplified small estate administration process under Md. Code, Estates & Trusts § 5-601. This process is filed directly with the Register of Wills and avoids full Orphans' Court proceedings.

Creditor claims and timeline

Creditors must present claims within 6 months after the date of death, or within 2 months after the personal representative mails or delivers them a written notice, whichever is earlier (Md. Code, Estates & Trusts § 8-103). This creditor period sets the floor for the overall timeline. Maryland estates typically take 9 to 15 months to close.

Personal representative compensation

Maryland sets statutory compensation for the personal representative: up to 9% for estates of $20,000 or less, and $1,800 plus 3.6% of the amount over $20,000 for larger estates, under Md. Code, Estates & Trusts § 7-601. On a $500,000 estate, the maximum is $1,800 + $17,280 = $19,080, and the Orphans' Court decides the actual amount.

If you are weighing whether to hire an attorney, see probate lawyer costs by state for typical fee ranges, including Maryland. Executor pay is covered in executor fees by state.

Wills
Will Signing Requirements in Maryland

A valid Maryland will requires the signature of the testator plus two or more credible witnesses who sign in the testator's presence, under Md. Code, Estates & Trusts § 4-102. Notarization is not required for the will itself to be valid — but attaching a self-proving affidavit (which does require a notary) simplifies probate by eliminating the need to locate witnesses after death.

Maryland does not recognize holographic wills, with one narrow exception: a handwritten will signed by a member of the U.S. armed services while outside the United States, which expires one year after discharge (Md. Code, Estates & Trusts § 4-103). Otherwise, a handwritten will with no witnesses is not a valid will in Maryland. If you find a handwritten document that appears to be a will but has no witness signatures, consult the Register of Wills before drawing conclusions about the estate.

Maryland does recognize wills that were validly executed in another state or country. A will signed correctly under another jurisdiction's law is generally admissible to probate in Maryland even if it does not meet Maryland's own execution requirements.

If the deceased left no valid will, the estate passes under Maryland's intestate succession law. See the Intestacy section below for the full breakdown of who inherits.

Advance Directive
Maryland Advance Directive

Maryland uses a single combined document called the Advance Medical Directive (AMD) that covers both the appointment of a healthcare agent and the person's treatment preferences. This replaces what other states sometimes call a living will and healthcare power of attorney separately.

To be valid, the Maryland AMD must be dated and signed by the person and signed by two witnesses. The designated health care agent cannot be a witness, and at least one witness must not knowingly be entitled to any part of the person's estate or any financial benefit from their death (Md. Code, Health–General § 5-602). Unlike some states, Maryland does not offer notarization as an alternative to witnesses — both witnesses are always required.

Maryland also recognizes the MOLST form (Medical Orders for Life Sustaining Treatment) — a physician-signed medical order for patients with serious illness or frailty. A MOLST is not the same as an AMD: the MOLST is an active medical order that travels with the patient and governs immediate clinical decisions, while the AMD names an agent and states broader preferences. Both documents can exist for the same person.

When settling an estate: the healthcare agent's authority ends at death. From that point, the personal representative manages estate administration.

Estate & Inheritance Tax
Maryland Estate and Inheritance Taxes

This section is critical for Maryland families. Maryland is the only state that imposes both a state estate tax and a state inheritance tax (New Jersey repealed its estate tax in 2018). Understanding both is essential before distributing any estate assets.

Maryland estate tax

The Maryland estate tax exclusion is $5,000,000, and the tax is capped at 16% of the taxable estate above that amount (Md. Code, Tax–General § 7-309). A Maryland return is required when the gross estate plus certain lifetime gifts exceeds $5 million. The Maryland estate tax return (Form MET-1) must be filed with the Maryland Comptroller within 9 months of the date of death. An extension is available, but it does not extend the time to pay any tax owed.

Portability: Maryland lets a surviving spouse add a deceased spouse's unused Maryland exclusion to their own $5 million (Md. Code, Tax–General § 7-309). The first spouse's estate generally has to file a timely Maryland return to preserve it, so ask the estate's attorney or CPA about the election even when no tax is due.

Maryland inheritance tax

The Maryland inheritance tax is a 10% tax on assets passing to anyone outside the close-family exemption. Exempt beneficiaries include the spouse, children (including stepchildren) and their descendants, spouses of children and descendants, parents (including stepparents), grandparents, siblings, and registered domestic partners (Md. Code, Tax–General § 7-203). Life insurance paid to a named beneficiary is also exempt. An unregistered domestic partner is exempt only for a jointly owned primary residence. Everyone else — including aunts, uncles, cousins, nieces, nephews, and friends — pays 10% on what they receive.

Unlike the estate tax, which is paid by the estate, the inheritance tax is paid by the person receiving the assets. Charitable organizations are exempt. The tax applies regardless of estate size — there is no minimum threshold for the inheritance tax.

For estates subject to both taxes, the Maryland estate tax calculation takes into account inheritance taxes paid — so there is some interaction between the two. An estate attorney familiar with Maryland tax law should review any estate over $1 million where non-close-family beneficiaries are involved.

Vehicle Transfer
Transferring a Vehicle After Death in Maryland

How a vehicle is transferred in Maryland after death depends on how title was held and whether the estate qualifies as a small estate.

For small estates ($50,000 or less, or $100,000 when the surviving spouse is the sole heir), the personal representative appointed by the Register of Wills under the small estate procedure can transfer the vehicle at an MVA branch using the Register's appointment paperwork and a death certificate. Contact the MVA for its current form requirements.

For larger estates in probate, the personal representative transfers title using Letters of Administration at any MVA branch. The personal representative signs the title over to the new owner as part of estate distribution.

Jointly titled vehicles with survivorship rights transfer automatically to the surviving co-owner. The survivor presents a certified death certificate at the MVA — no probate or court involvement is required. The MVA will reissue title in the surviving owner's name alone.

Vehicles held in a living trust transfer to the successor trustee without court involvement. The successor trustee presents the trust document and death certificate to the MVA to retitle the vehicle as part of trust administration.

Medicaid Recovery
Medicaid Estate Recovery in Maryland

Maryland Medicaid — administered by the Maryland Department of Health (MDH) — has the right to seek reimbursement for long-term care costs paid on behalf of beneficiaries aged 55 and older. Personal representatives need to understand what is at risk before distributing estate assets.

Maryland makes its claim against the deceased recipient's estate (Md. Code, Health–General § 15-121). Assets that pass outside the estate — such as beneficiary designations, joint tenancy with right of survivorship, and payable-on-death accounts — generally pass directly to the new owner. Ask the Department how any other non-probate assets are treated.

Recovery is deferred while:

• A surviving spouse is living
• A child under age 21 is living
• A blind or disabled child of any age is living

Once those protected parties are no longer present, MDH may pursue recovery from the estate. Personal representatives should contact MDH before distributing any estate assets if the deceased received Maryland Medicaid benefits for long-term care. Distributing assets before resolving a Medicaid claim can result in personal liability for the personal representative.

If you are uncertain whether the deceased received Medicaid benefits, request a recovery determination from MDH directly. It is better to check and find no claim than to distribute first and receive a demand later.

For how the federal estate recovery rules work, which survivors are protected, and how hardship waivers work, see our guide to Medicaid estate recovery.

Death Certificates
Ordering Death Certificates in Maryland

In Maryland, death certificates are issued by the Maryland Department of Health — Vital Statistics Administration. A certified copy costs $10 for the first copy and $12 for each additional copy of the same certificate ordered in the same transaction; online orders add a $13 surcharge. Certified copies are required for financial institutions, government agencies, and property transfers — photocopies are not accepted.

You can order certified copies in three ways:

• Online: Through the Maryland Department of Health Vital Statistics online portal at health.maryland.gov, or through VitalChek (an authorized vendor) with a convenience fee.
• By mail: Submit a completed application and payment (check or money order) to Division of Vital Records, P.O. Box 68760, Baltimore, MD 21215.
• In person: At the local health department in the county where the death occurred. This is often the fastest method for newly issued certificates.

How many copies do you need? Most families settling a Maryland estate will need 8–10 certified copies. Financial institutions, the MVA, Social Security, pension administrators, insurance companies, the Register of Wills, and each real property transaction each typically require one. Order extras upfront — reordering individually later costs the same but adds delay.

The funeral home files the original death certificate with the state within 5 days of death. Certified copies are usually available within a few weeks of the date of death.

Intestacy
Who Inherits When There Is No Will in Maryland

If the deceased died without a valid will, Maryland's intestate succession law (Md. Code, Estates & Trusts § 3-102) determines who inherits. Only relatives, spouses, and registered domestic partners inherit — unregistered partners, friends, and stepchildren (without adoption) receive nothing under intestacy.

If there is a surviving spouse

A surviving spouse or registered domestic partner's share depends on whether the deceased had a minor child, or children who are not also the spouse's (Md. Code, Estates & Trusts § 3-102):

• No minor child and no children from another relationship: Spouse inherits the entire estate — including when the deceased's adult children are also the spouse's children, or when parents survive.
• Any minor child survives: Spouse takes one-half; the deceased's descendants share the other half.
• No minor child, but at least one child who is not the spouse's: Spouse takes the first $100,000 plus one-half of the rest; the deceased's descendants share the remainder.

If there is no surviving spouse

• Children only: Children inherit in equal shares. Grandchildren step into the share of a deceased parent by representation.
• No children: Estate passes to parents in equal shares.
• No parents: Estate passes to siblings and their descendants.
• No siblings: Estate passes to grandparents or their descendants, and so on through more distant relatives. If no heirs can be found, the estate escheats to the state.

Maryland's inheritance tax interacts with intestacy: close family members (who inherit under intestacy) are also exempt from the inheritance tax. Non-close relatives who might inherit under intestacy — for example, a niece or nephew — would owe the 10% tax on what they receive.

Small Estates
Maryland Small Estate Administration

Maryland's small estate procedure (Md. Code, Estates & Trusts § 5-601) provides a simplified path for estates below the threshold — without going through full Orphans' Court probate proceedings.

Eligibility requirements

• The gross estate value must be under $50,000 for most heirs.
• The threshold increases to $100,000 when the surviving spouse is the sole legatee or heir.
• Small estate administration is filed with the Register of Wills in the county where the deceased lived — not with the Orphans' Court directly.
• Both personal property and real property count toward the gross estate value for small estate eligibility purposes.

How the process works

The small estate petition is filed with the Register of Wills. The Register appoints a personal representative without a formal Orphans' Court hearing. The appointed personal representative collects assets, pays valid debts and the inheritance tax on any taxable distributions, and distributes the remainder to heirs.

One key difference from some other states: Maryland's small estate procedure still requires interaction with the Register of Wills — it is not a purely document-based, out-of-court affidavit process. This means some waiting time and paperwork are involved, but the process is significantly less burdensome than full probate.

For vehicles, the Maryland MVA requires the Register of Wills appointment paperwork plus a certified death certificate to transfer title under small estate administration. Contact the MVA for its current form requirements.

Bereavement Leave
Bereavement Leave in Maryland

Maryland does not have a state bereavement leave law for private-sector employees. There is no statute requiring private employers to provide paid or unpaid time off following a family member's death.

Maryland's Flexible Leave Act (Md. Code, Labor & Employment § 3-802) requires employers with 15 or more employees to let workers use their earned paid leave (sick leave, vacation, or PTO) for bereavement leave after the death of a child, spouse, or parent, as well as to care for an ill family member. It does not require employers to provide extra paid time off.

The federal FMLA provides up to 12 weeks of unpaid, job-protected leave for serious health conditions and family care — but does not specifically cover bereavement.

What Maryland workers can access in practice:

• Employer policy: Most medium and large Maryland employers offer 3–5 days of paid bereavement leave for an immediate family member. Check your employee handbook or speak with HR. This is a voluntary benefit.
• Maryland state employees: State employees receive bereavement leave under the State Personnel policies.
• Accrued paid leave: You can generally use banked PTO or sick leave for bereavement, even without a specific bereavement policy, as long as your employer's policy permits it.
• Baltimore City employees: City employees may have bereavement leave provisions under their collective bargaining agreements; check with your union or HR department.

If you need more time than your employer's policy allows, speak with HR about accrued leave options or an unpaid leave arrangement. Many Maryland employers are flexible for immediate family deaths.

For a full comparison of every state's rules, see our bereavement leave by state guide.

Resources
Official Maryland Estate Resources

These official sources are the most reliable starting points for Maryland estate matters. Every factual claim in this guide has been checked against state statutes and agency websites.

• Maryland Register of Wills — Find the Register of Wills office in each county; the primary filing location for Maryland probate and small estate administration.
• Md. Code, Estates & Trusts § 5-601 — Small Estate Administration — The statute governing Maryland's simplified small estate procedure.
• Maryland Comptroller — Estate and Inheritance Tax — Form MET-1 filing guidance, rates, and estate tax planning resources.
• Maryland Department of Health — Vital Records — Order certified death certificates; $10 for the first copy, $12 for each additional copy.
• Md. Code, Health–General § 15-121 — Medicaid Claims Against Estates — Information on when Maryland Medicaid may seek reimbursement from a deceased beneficiary's estate.

Frequently Asked Questions

Does Maryland have an estate tax?

Yes. Maryland has a state estate tax that applies to estates with a gross value over $5,000,000. Rates range from 0.8% to 16% on the taxable amount. Form MET-1 is due within 9 months of death.

What is the Maryland inheritance tax rate?

Maryland's inheritance tax is 10%, applied to assets passing to anyone outside the close-family exemption. Exempt: spouse, children (including stepchildren) and their descendants, spouses of children and descendants, parents (including stepparents), grandparents, siblings, and registered domestic partners. Life insurance paid to a named beneficiary is also exempt. Unregistered partners, aunts, uncles, nieces, nephews, cousins, and friends pay 10% on what they receive.

What is the small estate threshold in Maryland?

Maryland's small estate threshold is $50,000 for most heirs, and $100,000 when the surviving spouse is the sole legatee or heir. Small estate administration is filed with the Register of Wills and is significantly simpler than full Orphans' Court probate.

How much does a death certificate cost in Maryland?

Certified copies from the Maryland Department of Health cost $10 for the first copy and $12 for each additional copy of the same certificate ordered in the same transaction (online orders add a $13 surcharge). Order online at health.maryland.gov, by mail, or in person at the local health department. Most estates need 8–10 copies.

How long does probate take in Maryland?

Maryland probate typically takes 9–15 months. The creditor claim period runs for 6 months from the date of death (or 2 months after the personal representative mails or delivers a notice to a creditor, if that is earlier), which sets the minimum timeline before final distribution.

Does Maryland recover Medicaid costs from an estate?

Yes. Maryland Medicaid (Maryland Department of Health) can make a claim against the estate of a deceased recipient for Medicaid payments, as federal law allows (Md. Code, Health–General § 15-121). Under federal rules, recovery is deferred while a surviving spouse is living or when there is a child under 21 or a blind or disabled child, and the Department can waive a claim that would cause substantial hardship to surviving dependents.