MD Executor Guide
How to Settle an Estate in Maryland
Maryland calls you a personal representative, not an executor — and its process runs through the Register of Wills on clocks that start at your appointment, not at the death.
First: which track are you on?
Maryland sorts estates by the gross value of probate assets — what the decedent owned alone, not joint accounts or assets with named beneficiaries:
| Track | When it applies | What it means |
|---|---|---|
| Small estate | Probate assets $50,000 or less — or $100,000 or less when the surviving spouse is the sole heir or legatee | Fewer filings, no Register's fee, rarely any court involvement |
| Regular estate | Above those thresholds | Full administration: Letters, notice, inventory, account |
The thresholds apply to deaths on or after October 1, 2012; older estates use lower cutoffs, so confirm with the Register if the death was earlier.
Opening the estate
Everything files with the Register of Wills for the county where the decedent was domiciled. Bring the original will if there is one, a certified death certificate, and the petition for administration — the Register’s office handles this daily and publishes its own forms. When the appointment issues, you receive Letters of Administration: the document banks and institutions will ask to see. Open the estate’s own bank account early — it needs its own EIN, and every dollar should flow through it.
The three clocks that start at your appointment
This is the part that surprises people who read about other states: Maryland’s core deadlines run from the date you are appointed, not the date of death.
- ~20 days: mail the notice of appointment to all interested persons (the newspaper publication the Register arranges also runs).
- 3 months: file the Inventory and Information Report — every probate asset at date-of-death value.
- 9 months: file the account showing what came in, what was paid, and what remains. Further accounts, if needed, follow at set intervals until the estate closes.
One clock does run from the death: creditor claims are generally barred 6 months after the date of death — or 2 months after you deliver formal notice to a known creditor, whichever comes first. You are expected to make a reasonably diligent effort to identify creditors and send that notice.
Modified administration: the shortcut worth asking about
Many regular estates qualify for modified administration — a streamlined track available when the residuary beneficiaries are limited to a close group and all consent. It trades the formal account for a final report at 10 months, with distribution within 12. If the family is simple and cooperative, ask the Register whether it fits; it removes a large share of the paperwork.
Taxes, briefly
Two Maryland-specific points, both covered in depth on the Maryland inheritance tax page: the 10% inheritance tax applies only to collateral heirs — close family including siblings are exempt — and for probate assets it is paid when you file the account, not on a fixed calendar date. Non-probate assets passing to taxable heirs generate an invoice from the Register with a short fuse. Separately, the estate may owe federal and Maryland income tax on what it earns while open (the Form 1041 territory), and large estates may meet Maryland’s separate estate tax — different systems, different forms.
Getting paid for the work
Maryland pays its personal representatives by statute — the commission formula and how to claim it are here. Short version: up to 9% of the first $20,000 plus 3.6% of the rest, allowed by the court on petition.
Closing
Once the creditor period has run, the account (or final report) is approved, taxes are resolved, and distributions are made and receipted, the estate closes. Many straightforward Maryland estates close within about a year of the death; contested or asset-heavy ones take longer. Keep every receipt and statement to the end — the account has to reconcile, and the documentation habit that started with the funeral bill is what makes it painless.
Every Maryland deadline, dated to your estate
The Maryland Executor Compliance Kit maps this whole process — the appointment-date clocks, the creditor bar, the tax steps — with editable letters and trackers. $149, 30-day money-back guarantee.
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Frequently asked questions
Do I need probate in Maryland?
If the person owned assets in their name alone, generally yes — the estate opens with the Register of Wills in the county where they lived. Assets with joint owners or named beneficiaries pass outside probate. Estates of $50,000 or less in probate assets (or $100,000 or less when the surviving spouse is the sole heir or legatee) use the simpler small estate process, which has fewer filings and no Register's fee.
What is the difference between a small estate and a regular estate in Maryland?
The dividing line is the gross value of probate assets: $50,000 or less is a small estate ($100,000 when the spouse is the sole heir), and above that is a regular estate. A small estate involves minimal filings and rarely any court involvement. A regular estate means Letters of Administration, notice to interested persons, an inventory within 3 months of appointment, and an account within 9 months. Thresholds differ for deaths before October 1, 2012.
What are the deadlines for a Maryland personal representative?
The core deadlines run from your appointment date: mail the notice of appointment to interested persons within about 20 days, file the Inventory and Information Report within 3 months, and file the account within 9 months. Creditor claims run from the death instead — generally barred 6 months after the date of death, or 2 months after you deliver formal notice to a known creditor, whichever is earlier.
How long do creditors have to make a claim against a Maryland estate?
Under Md. Estates & Trusts § 8-103, a claim is generally barred unless presented within 6 months after the date of death — or within 2 months after the personal representative mails the creditor a notice saying the claim will be barred, whichever comes first. The personal representative must make a reasonably diligent effort to identify creditors and send that notice.
What is modified administration in Maryland?
A streamlined track for qualifying regular estates where the residuary beneficiaries are limited to a close group and everyone consents. It replaces the formal account with a final report at 10 months and distribution within 12 — substantially less paperwork. Ask the Register of Wills whether your estate qualifies.
How long does it take to settle an estate in Maryland?
Many straightforward regular estates close within about a year of the death: the creditor period runs 6 months from death, the account is due at 9 months from appointment, and closing follows approval and distribution. Contested wills, hard-to-sell property, or tax complications extend that. A small estate can wrap up much faster.