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Table of Contents
Section 1 – Introduction ......................................................................................... 1
Section 2 – Register of Wills ................................................................................. 1
Section 3 – Orphans’ Court .................................................................................... 2
Section 4 – Definitions ........................................................................................... 3
Section 5 – Regular Estates .................................................................................. 6
Section 6 – Small Estates ...................................................................................... 12
Section 7 – Limited Orders .................................................................................... 15
Section 8 – Modified Administration ....................................................................... 15
Section 9 – Inheritance Tax ................................................................................... 17
Section 10 – Distribution ........................................................................................ 19
Section 11 – Fees ................................................................................................... 20
Section 12 – Important Dates ................................................................................. 21
Section 13 – Responsibilities of a Personal Representative ................................... 22
Section 14 – Powers and Duties of a Personal Representative .............................. 22
Section 15 – Questions and Answers ..................................................................... 23
Words of Warning!
The Register of Wills Office is restricted from giving legal advice. This book is
intended to help assist in the preparation of administrative probate. If you have
additional questions or a specific situation not addressed in this book, consult
with your attorney or the Register of Wills before you proceed.
Revised November 2017
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Section 1: Introduction
The Maryland Court of Appeals has adopted rules and forms to be used in
settling a decedent’s estate. The purpose of this booklet is to inform you about
this procedure and how to prepare the necessary forms in the event that you are
selected to act as a personal representative of an estate. The booklet only
discusses the most common forms used in administrative probate. All forms for
settling a decedent’s estate are available in the Office of the Register of Wills in
the county where the decedent lived. More information about the forms
discussed in this booklet, along with other forms, can be found in the Maryland
Rules of Procedure, Title 6, available at most public libraries. Both the Maryland
Rules and the Annotated Code of Maryland - Estates and Trusts Article (“ET”)
can be accessed online at the Maryland General Assembly website:
www.mgaleg.maryland.gov.
This booklet addresses only aspects of estate administration in the State of
Maryland. It does not include any information about state or federal income tax or
estate tax returns. It also does not address the administration of estates with
property located outside of the State of Maryland that may be subject to another
state’s jurisdiction or laws.
This guide will not answer all questions related to the administering of estates in
Maryland and it is not intended as a substitute for professional legal or financial
advice which may be important to the administration of estates.
Section 2: Register of Wills
The Register of Wills is a public office established under the Constitution of
Maryland. The Constitution provides for a Register of Wills in each county and
Baltimore City. The Register is elected every four years. The Register of Wills,
or designated employee, may assist and advise any person in the preparation of
forms for administrative probate; but are prohibited from rendering legal advice.
All forms referred to in this book may be obtained from the Register of Wills office
or web site. http://registers.maryland.gov (select FORMS tab or link). Forms
may be downloaded as required or completed online and printed individually.
Please note that the forms are in PDF format, thereby requiring Adobe Reader
software to be installed on your computer.
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Section 3: Orphans’ Court
The Orphans’ Court, located in each county and Baltimore City, has jurisdiction
over estates of deceased persons. The Orphans’ Court hears all matters
involving contested estates and supervises all estates that are probated
judicially. Judicial probate is a proceeding that takes place when matters cannot
be handled administratively.
The Orphans’ Court resolves matters involving the validity of wills and the
transfer of property in which legal questions and disputes occur. Because the
Orphans’ Court has limited jurisdiction, generally questions of legal title must be
determined by the circuit court. An Orphans’ Court has jurisdiction to determine
whether personal property, not exceeding $50,000 in value, is includable in the
estate, subject to a proceeding before the Court. The Orphans’ Court approves
accounts personal representative commissions and attorney’s fees for services
rendered in connection with the administration of the estate. ET Title 2, subtitle 1
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Section 4: Definitions share, even if it is more than the will
provided.
1. Administration of an estate : the
10. Encumbrance: a lien or claim
management of a decedent's assets,
attached to property, such as a
which includes the collection of
mortgage on real property.
property, payment of expenses and
debts, and distribution to the heirs or 11. Estate: the property of a decedent.
legatees. 12. Family allowance: an allowance in
2. Administrative Probate : a addition to property passing under
proceeding that is initiated by an the will or by the laws of intestacy,
interested person with the Register for the personal use of the surviving
of Wills for the appointment of a spouse and for the use of each
personal representative and for the unmarried child under the age of 18
probate of a will, or the determination years.
of intestacy of the decedent. 13. Fiduciary: a person or institution
3. Child (or children): a child who is a that manages and administers
legitimate child, an adopted child, an money and other assets of another.
illegitimate child to the extent A fiduciary includes trustee, receiver,
provided by law, and a child custodian, guardian, executor,
conceived from the genetic material administrator, or personal
of a person after the death of the representative.
person to the extent provided by law. 14. Gross estate: the actual value of the
4. Claimant: a person (or entity) who estate assets without the deduction
files a claim against a decedent's of liens, debts or expenses.
estate. 15. Heir: a family member who inherits
5. Debt of record: a recorded debt, from an estate under the laws of
such as a mortgage on real property intestacy (decedent died without a
that is recorded in land records. will).
6. Decedent: a deceased person. 16. Information Report: the document
that reports all non-probate property
7. Descendant: one who is in the
(property that passes outside the
bloodline of an ancestor.
probate estate). (Non-Probate
(Descendants include child,
property includes, but not limited to,
grandchild, great grandchild, etc.)
jointly held assets, life estate or
8. Domicile: the place where a person remainder interests in a trust or
has physically been present with the deed, trusts in which the decedent
intention to make the place a had an interest, payable on death
permanent home. (In other words, (P.O.D.) assets, and pension and
domicile is the place one would benefit plans including IRAs with
return to or intend to return to when named beneficiaries.)
away.)
17. Inheritance tax: a tax imposed on
9. Election against the will: the right the privilege of receiving property
provided by statute to a spouse that from a decedent's estate.
allows him/her to receive a statutory
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18. Interested person: the person(s) 25. Limited Order: an order allowing for
serving (or petitioning to serve) as the search of assets in the
personal representative(s), legatees, decedent’s name alone or the will
heirs (even if the decedent died located in a safe deposit box in the
testate), trustee(s) of a testamentary name of the decedent.
trust, trustee(s) of a living trust, if
26. Lineal : heir or legatee: one who is of
applicable, and court appointed
the direct line of the decedent.
guardian(s) for minors and disabled
adults who are interested persons. 27. Modified Administration: a
streamlined version of administrative
19. Intestate: without a will.
probate available to the personal
20. Issue: every living lineal descendant representative (in estates where the
except a lineal descendant of a living decedent died on or after October 1,
lineal descendant, including a 1997). In lieu of an inventory and an
legitimate child, an adopted child, an account, the personal representative
illegitimate child to the extent is required to file a final report within
provided by law, and a child 10 months from the date of
conceived from the genetic material appointment. (See Section 8 of this
of a person after the death of the booklet for details.)
person to the extent provided by law.
28. Net estate: property remaining after
Issue does not include a stepchild or
the deduction of liens, debts and
a foster child.
expenses.
21. Joint tenancy: a type of ownership
29. Non-probate estate: property that
where personal or real property is
passes outside the probate estate,
held jointly by two or more persons
includes, but not limited to jointly
in undivided (equal) shares with the
held assets, life estate or remainder
right of survivorship. When a joint
interests in a trust or deed, trusts in
tenant dies, his/her share passes
which the decedent had an interest,
automatically by operation of law to
payable on death (P.O.D.) assets,
the survivor(s).
and pension and benefit plans
22. Judicial probate: a probate including IRAs with named
proceeding conducted by the beneficiaries.
Orphans' Court (as opposed to the
30. Personal Representative: the
Register of Wills) when the situation
person appointed to administer the
prohibits administrative probate
estate (often referred to as executor
(such as, validity of the will is
or administrator).
questioned, will is damaged, or more
than one qualified person applies for 31. Petition for Probate: the document
personal representative). required to initiate a probate
proceeding.
23. Legatee: a person named in a will to
receive. 32. Pour-over Will: a will giving money
or property to an existing trust.
24. Letter of Administration: a
document issued by the Register of 33. Probate estate: property owned
Wills that authorizes a personal solely by the decedent or as a tenant
representative to administer an in common.
estate.
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34. Regular estate: the estate 42. Testator/testatrix: male/female who
procedure for a decedent who makes a will.
owned probate assets with a gross
43. Trust, also living trust or inter
value in excess of $50,000 (or
vivos trust: real and/or personal
$100,000 if the sole heir or legatee is
property held by one party (trustee)
the surviving spouse). *
for the benefit of another
35. Residence: living in a specific area (beneficiary). Trust assets are non-
without necessarily having the intent probate assets.
to indefinitely stay there. See
Domicile for difference.
36. Small estate: the estate procedure
for a decedent who owned probate
assets with a gross value of $50,000
or less (or $100,000 or less if the
* Note :
sole heir or legatee is the surviving
spouse). * For persons dying prior to October 1, 2012,
a Regular Estate consists of assets with a
37. Special Administrator: an
gross value in excess of $30,000 (or
administrator of an estate appointed $50,000 if the sole heir or legatee is the
by the court when it is necessary to surviving spouse)
protect and manage property prior to
the appointment of a personal For persons dying prior to October 1, 2012,
the Small Estate consists of assets with a
representative. (A special
value not exceeding $30,000 (or $50,000 or
administrator has limited powers.) less if the sole heir or legatee is the
38. Tenants by the entirety: a type of surviving spouse)
ownership that is created only
between husband and wife where
they hold title to an interest in
property together, with the right of
survivorship upon the death of the
first to die.
39. Tenants in common: a type of
ownership where two or more
persons each hold an undivided
interest in a piece of property with no
right of survivorship. Upon the death
of an owner, his/her interest passes
to the heirs under the laws of
intestacy, or in accordance with the
terms of the will.
40. Testamentary Trust : a trust that is
created by a will and takes effect
when the settlor (testator/ testatrix)
dies.
41. Testate: dying with a will.
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Section 5: Regular Estate once a week for three consecutive weeks
in a newspaper of general circulation that
If the property of the decedent subject to is designated by the personal
administration in Maryland is established representative. The notice informs
to have a value in excess of $50,000 (or persons of their right to file objections to
$100,000 if spouse is the sole legatee or the appointment and probate of the will.
heir) the estate shall be administered as a The notice further notifies creditors of their
regular estate. In establishing the value of right to file a claim and the requirements.
an estate only the assets held in the name
of a decedent alone and/or an interest A Nominal Bond (Form 1116) or Bond of
held as tenants in common are Personal Representative (Form 1115)
considered. The value is determined by must also be filed with the petition. The
the fair market value of property less debts nominal bond may be used if bond is
of record secured by the property, as of expressly excused by the will or by written
the date of death, to the extent that waiver of all interested persons. The bond
insurance benefits are not payable to the of personal representative is used if the
lien holder or secured party for the bond is not expressly excused by the will
secured debt. or by written waiver of all interested
persons. An insurance company must
The estate is opened in the county in execute the bond form. There are
which the decedent had his domicile at the companies that provide service through
time of death. the Register of Wills office.
Opening the Estate The List of Interested Persons (Form
1104) may also be filed at this time but
The original of the Last Will and must be filed within 20 days after
Testament and Codicil(s), if any, must be appointment. The list includes the name,
filed in the Register of Wills office in the address and relationship to the decedent
county the decedent was domiciled. of persons named to inherit in the will and
heirs at law even if they are not named in
The Petition for Administration (Form the will. Additional forms may be required
1112) and Schedule A (Form 1136) are depending on the circumstances.
the forms that initiate the opening of the
estate. These documents include the The Appointment of Resident Agent
following: (Form 1106) is required if the person
(1) The domicile of the decedent; petitioning is not a Maryland resident.
(2) Reason the petitioner has a right to be (Refer to page 26 “What is a resident
appointed the personal representative; agent and what are the responsibilities?”)
(3) Whether the decedent died with or
without a will (if the decedent died with A Consent to Appointment of Personal
a will, the original must be included Representative (Form 1118) is required
with the petition); by all interested persons who have greater
(4) The eligibility of the petitioner to serve priority than the person petitioning. (Note:
as personal representative; and Form 1118 also includes language
(5) The approximate value of the probate indicating whether there is consent to
assets and debts of the estate. waiver of the bond.)
The Notice of Appointment (Form 1114)
must be filed with the Petition. The notice
is published by the Register of Wills office
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A Waiver of Bond Form( 1117 , or Form mail or deliver a notice to those creditors.
1118 above) must be filed by all interested The personal representative is also
persons if the will does not excuse bond required to file: sufficient copies of the
requirements and the estate wishes to file notice of appointment provided to you by
a nominal bond. the newspaper for mailing by this office to
all interested persons within 20 days of
Any interested person may sign the appointment; the Inventory and
Waiver of Notice (Form 1101) to avoid Information Report within three months of
notice requirements to that interested appointment; and the accounting within
person. nine months of appointment. Unless a
complete and accurate list of interested
persons was previously filed, a list of
Appointment of Personal interested persons with correct addresses
Representative (including zip codes) must also be filed
within 20 days from the date of
The Register of Wills may admit the will to appointment.
probate and appoint a personal
representative. The duties and powers of
a personal representative commence Inventory (Forms 1122 and 1123)
upon the issuance of Letters of
Administration. In granting letters the Within three months after the appointment
register observes an order of priority as of a personal representative the personal
established in Maryland law. The usual representative shall prepare and file an
order begins with persons named in a will, inventory of property owned solely by the
spouse, children, etc., to creditors or any decedent and the decedent’s interest in
other person. Maryland law has tenants in common property. Each item is
established restrictions on the right to to be listed in reasonably descriptive
letters of administration. The following is a detail, indicating its gross fair market value
partial list of some of the persons as of the date of death of the decedent,
excluded: and the type and amount of any mortgage
(1) Under the age of 18 years; and encumbrance that may exist with
(2) Mentally incompetent; reference to the item. For real and
(3) Convicted of a serious crime, unless leasehold property, a description sufficient
the person shows good cause for the to identify the property must be given.
granting of letters;
(4) Not a citizen of the United States Appraisals must reflect the actual date of
unless the person is a permanent death value. Appraisals containing the
resident of the United States and is: word “approximate” or similar qualifying
(a) The spouse of the decedent; words are not acceptable.
(b) An ancestor of the decedent;
(c) A descendant of the decedent; or
(d) A sibling of the decedent.
Upon appointment, the Register of Wills
office will issue a schedule of mandatory
filing deadlines. As the personal
representative of a regular estate you are
required to make a reasonably diligent
effort to ascertain the names and
addresses of the decedent’s creditors, and
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The personal representative may Information Report (Form 1124)
appraise the following:
Within three months after the appointment
(1) Motor vehicles – Instead of an of a personal representative, the personal
appraisal of the fair market value, a representative shall prepare and file an
motor vehicle may be valued by a Information Report. The assets reported
personal representative on the basis of on this form include assets that the
the average value of the motor vehicle* decedent held a less than absolute, or
set forth in: whole interest at date of death and assets
(a) The National Automobile Dealers’ that had a previously designated
Association’s official used car beneficiary. Therefore, these assets would
guide; or not follow the terms of the will or the laws
(b) Any substantially similar price guide of intestacy. Any such assets passing to
designated by the register; any persons or entities other than those
(2) Corporate stocks listed on a national or exempt from inheritance tax pursuant to §
regional exchange or over the counter 7-203 of the Tax-General Article must be
securities; reported.
(3) Debts owed to the decedent including
bonds, notes and loans made by the The following are reportable on the
decedent to others which remain Information Report:
unpaid; (1) Jointly held assets;
(4) Bank accounts and money; (2) Transfer of any material part of the
(5) IRAs, annuities and life insurance decedent’s property in the nature of a
proceeds payable to the estate or final disposition or distribution,
which have no named beneficiary; and including any transfer that resulted in
(6) Real and leasehold property – Instead joint ownership of property within two
of a formal appraisal of the fair market years before death;
value, real and leasehold property may (3) Any interest less than absolute in real
be valued at: or personal property over which the
(a) The full cash value for property tax decedent retained dominion while
assessment purposes, as of the alive;
most recent date of finality; or (4) Payable on death (P.O.D.) or transfer
(b) The contract sales price for the on death (T.O.D.) accounts;
property if the settlement on the (5) Any interest in an annuity or other
arm’s length contract occurs within public or private employee pension or
one year after the decedent’s benefit plan;
death. (6) Any interest in real or personal
property for life or for a term of years;
* Either the average of the retail and and
trade-in values of the vehicle or the private (7) Any other interest in real or personal
party value of the vehicle is acceptable. property less than absolute, in trust or
otherwise.
** The property tax assessment valuation (8) Real or leasehold property located
cannot be used for farmland, woodland, or outside of Maryland either in the
national registry land. decedent’s name only or as tenants in
common, is reported for informational
A personal representative must obtain
purposes only.
an appraisal by a qualified and
disinterested appraiser for all other
categories.
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All property listed on the Information VERIFICATION OF ACCOUNT
Report has the same requirements for MD RULE 6-417(b)(9)
values and appraisals as stated in the I DO SOLEMNLY AFFIRM UNDER THE
section for Inventories in this booklet. PENALTIES OF PERJURY THAT THE
CONTENTS OF THE FOREGOING DOCUMENT
(ACCOUNT OF PERSONAL REPRESENTATIVE)
Accounts ARE TRUE TO THE BEST OF MY KNOWLEDGE,
INFORMATION AND BELIEF.
Within nine months after the appointment
of a personal representative the personal
representative shall prepare and file an Personal Representatives
account. The account should include: (Signature required)
(1) The beginning balance (represents the
Attorney
value of the assets as reported on the
(Signature required if applicable)
Inventory);
(2) Miscellaneous principal receipts;
(3) Change in assets from date of death; CERTIFICATE OF SERVICE
(4) Income; MD RULE 6-417(d)
(5) Disbursements; I HEREBY CERTIFY that on the ___ day of
(6) Distribution and taxes; and ______________________, 20____, I delivered or
(7) Balance retained for future accounting, mailed, postage prepaid, a notice to all interested
if not a final account. persons listed below or listed by attachment, a
notice stating: (1) that an account or affidavit in lieu
of account has been filed; (2) that the recipient
There is not a form for filing an account; may file exceptions with the Court within 20 days
however, the Register of Wills office has a from the Court’s Order approving the account; (3)
sample account that may be used as a that further information can be obtained by
guideline. If the account is not a final, then reviewing the estate file in the office of the Register
subsequent accounts must be filed at of Wills or by contacting the personal
representative or the attorney; (4) that upon
intervals of the first to occur of: six request the personal representative shall furnish a
months after the prior account is approved copy of the account or affidavit to any interested
or nine months after the prior account is person who was given notice; and (5) that
filed. If an estate has had no assets during distribution under the account as approved by the
an accounting period, the personal Court will be made within 30 days after the Order
of Court approving the account becomes final.
representative may file an affidavit of no
assets in lieu of an account. Interested persons names and addresses:
The account or affidavit must be verified
and notice of the account or affidavit
served on all interested persons who have Personal Representatives
(Signature required)
not waived notice.
See below for sample of verification of the Attorney
account and information required to be (Signature required if applicable)
included in the notice.
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Personal Representative’s • If payment is for a debt or fee which
Commissions and Attorney’s Fees was generated prior to the
decedent’s death, a notice of
The personal representative and/or the proposed payment stating the amount
attorney for the estate are entitled to and the details for the basis of the
reasonable compensation for services payment must be sent to all interested
rendered in the administration of the persons including all claimants
estate. If the property subject to pursuant to Md. Rule 6-414.
administration is not over $20,000,
commissions may not exceed 9% of the
gross estate. If the property subject to Claims
administration is over $20,000,
commissions may not exceed $1,800 plus A claimant may make a claim against an
3.6% of excess over $20,000 of the gross estate, within the time allowed for
estate. presenting claims by:
(1) Delivering or mailing it to the personal
Any payment out of estate funds made to representative;
the personal representative and/or the (2) Filing the claim with the register of the
attorney for the estate are only permitted county in which probate proceedings
after filing of the following, as applicable: are being conducted or and delivering
or mailing a copy to the personal
• Subject to court approval - A petition representative; or
setting forth in detail the services (3) Filing suit.
performed on behalf of the estate and
the amount of compensation requested A claim must be presented within the
for said services must be filed with the earlier of the following dates:
Register of Wills and include a signed (1) Six months after the date of the
verification of the facts and a certificate decedent's death; or
of notice to all interested persons, (2) Two months after the personal
including claimants. An order of the representative mails or otherwise
court approving the fees must be delivers to the creditor a copy of the
signed before payment is permitted. “Notice of Appointment, Notice to
Creditors, Notice to Unknown Heirs”
• Consent in lieu of court approval form or other written notice, notifying
(Form 1138) - A petition is not required the creditor that his claim will be barred
if the combined sum of the unless he presents the claim within two
commissions and fees does not months from the mailing or other
exceed the maximum allowable delivery of the notice.
amount as stated above; and each
unpaid creditor and all interested If the claim is filed prior to the appointment
persons consent in writing to the of the personal representative, the
payment; and the signed written claimant may file the claim with the
consent form states the amount of register in the county in which the
payment and is filed with the register. decedent was domiciled or in any county
in which the decedent resided on the date
of death or in which real property or a
leasehold interest in real property of the
decedent is located.
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A claim filed by the Department of Health Miscellaneous
against the estate of a decedent must be
filed within the earlier of the following Election to Take Statutory Share (Form
dates: 1126)
(1) Six months after publication of notice Instead of property left by the will, the
of the first appointment of a personal surviving spouse may elect to take a one-
representative; or third share of the net estate if there is also
(2) Two months after the personal a surviving issue, or a one-half share of
representative mails or otherwise the net estate if there is no surviving issue.
delivers to the Department's Division of
Medical Assistance Recoveries a copy Petition and Order for Funeral
of the “Notice of Appointment, Notice Expenses (Form 1130)
to Creditors, Notice to Unknown Heirs” Funeral expenses shall be allowed at the
or other written notice, notifying the discretion of the court. In no event may the
Department that the claim will be allowance exceed the statutory amount of
barred unless the Department presents $15,000 unless:
its claim within two months from receipt (1) The estate of the decedent is solvent
of the notice. ET 8-103(f) and a special order of court has been
obtained; or
(2) The estate is solvent and the will
Effect of the Approval of an Interim expressly empowers the personal
Account and the Final Account representative to pay the expenses
without an order of court.
The register shall promptly audit the
account. Following the audit and approval
of the account by the court, the court
immediately shall execute an order of
approval subject to any exceptions.
Exceptions to the account shall be filed
within 20 days after entry of the order
approving the account and shall include
the grounds for the exceptions in
reasonable detail. A copy of the
exceptions shall be served on the
personal representative. If no timely
exceptions are filed, the order of the court
approving the account becomes final.
Distribution under the account as
approved by the court must be made
within 30 days after the order of court
approving the account becomes final. The
final approval of the final account
automatically closes the estate.
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Section 6: Small Estate documentation as to the amount owed at
the time of death should also be filed .
If the property of the decedent subject to
administration in Maryland is established Probate property consists of real and
to have a value of $50,000 or less (or personal property owed solely by the
$100,000 if the spouse is the sole legatee decedent or as a tenant in common.
or heir) the estate may be administered
The original of the Last Will and
as a small estate. In establishing the
Testament and Codicil(s), if any, must be
value of an estate only the assets held in
filed in the Register of Wills office in the
the name of a decedent alone and/or an
county that the decedent was domiciled.
interest held as tenants in common are
considered. The value is determined by
Notice of Appointment, Notice to
the fair market value of property less
Creditors, Notice to Unknown Heirs
debts of record secured by the property is required with the petition
(Form 1109)
as of the date of death, to the extent that if the value of the assets in the estate
insurance benefits are not payable to the exceeds the allowable funeral expenses,
lien holder or secured party for the applicable family allowances and costs to
secured debt. the register combined. The notice is
published by the Register of Wills office
once in a newspaper of general
Documents Required
circulation that is designated by the
As petitioner for appointment as personal personal representative. The Notice of
representative, the official process of Appointment informs persons interested
opening the small estate is started by in the estate of their right to file objections
filing the Petition for Administration to the appointment of the personal
(Form 1103) and Schedule B (Form representative and the probate of the
1137). These documents include the decedent’s will, if applicable. The notice
following: also informs creditors of their right to file a
(1) The domicile of the decedent; claim against the estate and the
(2) Reason the petitioner has a right to be requirements.
appointed the personal representative;
(3) Whether the decedent died with or The List of Interested Persons (Form
without a will (if the decedent had a 1104) must be filed prior to the
will, the original will must be included appointment of a personal representative.
with the Petition); The list includes all persons named in the
(4) The eligibility of the petitioner to serve will to inherit from the estate (legatees)
as personal representative; and all heirs at law, even if they are not
(5) A list of the decedent’s probate named in the will. The list also includes
property (both real and personal); the personal representative (petitioner).
(6) Any lien secured by the property, such When distribution is to be made to a trust,
as mortgage on home or lien on each trustee is an interested person.
vehicle; and Indicate the relationship of each
(7) A list of known creditors. interested person to the decedent.
An interested person may sign the
Supporting documentation showing the to avoid
Waiver of Notice (Form 1101)
value of each asset as of the decedent’s notice requirements to that interested
date of death may be required. If there is person.
a mortgage or lien on the property,
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The Appointment of Resident Agent (3) Convicted of a serious crime, unless
(Form 1106) is required if the person the person shows good cause for the
petitioning is not a Maryland resident. granting of letters;
(Refer to page 26, “What is a resident (4) Not a citizen of the United States
agent and what are the responsibilities?”) unless the person is a permanent
resident of the United States and is:
A Consent to Appointment of Personal (a) The spouse of the decedent;
Representative (Form 1118) is required (b) An ancestor of the decedent;
by all interested persons who have (c) A descendant of the decedent; or
greater priority to serve as personal (d) A sibling of the decedent.
representative than the person
petitioning. (Form 1118 also includes Upon appointment, the Register of Wills
language indicating whether there is office will issue a schedule of mandatory
consent to waiver of bond.) filing deadlines.
When the estate is established to have a As the personal representative of a small
value of $10,000 or more after the estate you are required to make a
payment of allowable expenses, a Bond reasonably diligent effort to ascertain the
of Personal Representative (Form names and addresses of the decedent’s
1115) is required unless bond is excused , and mail or deliver a notice to
creditors
in the probated will, or each interested those creditors. You are also required to
person files a Waiver of Bond (Form file an Information Report.
1117 , orForm 1118 above )
Additional forms may be required to open Information Report (Form 1124)
certain estates, depending on the
circumstances. Within three months after the
appointment of a personal representative,
the personal representative shall prepare
Appointment of Personal and file an Information Report. The
Representative assets reported on this form are assets
The Register of Wills may admit the will to that the decedent held a less than
probate and appoint a personal absolute, or whole interest at date of
representative. The duties and powers of death, or assets that had a previously
a personal representative commence designated beneficiary. Therefore, these
assets would not follow the terms of the
upon issuance of Letters of
Administration. In granting letters the will or the laws of intestacy. Any such
register observes an order of priority as assets passing to any persons or entities
established in Maryland law. Priority of other than those exempt from inheritance
appointment begins with person(s) tax pursuant to § 7-203 of the Tax-
named in the will to serve, surviving General Article must be reported.
spouse, children, etc., to creditors or any
other person. Maryland law has The following are reportable on the
established restrictions on the right to Information Report:
letters of administration. The following is (1) Jointly held assets;
a partial list of some of the persons (2) Transfer of any material part of the
excluded: decedent’s property in the nature of a
(1) Under the age of 18 years; final disposition or distribution,
(2) Mentally incompetent; including any transfer that resulted in
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joint ownership of property within two A claim must be presented within the
years before death; earlier of the following dates:
(3) Any interest less than absolute in real (1) Six months after the date of the
or personal property over which the decedent's death; or
decedent retained dominion while (2) 30 days after the personal
alive; representative mails or otherwise
(4) Payable on death (P.O.D.) or transfer delivers to the creditor a copy of the
on death (T.O.D.) accounts; “Notice of Appointment, Notice to
(5) Any interest in an annuity or other Creditors, Notice to Unknown Heirs”
public or private employee pension or form or other written notice, notifying
benefit plan; the creditor that his claim will be
(6) Any interest in real or personal barred unless he presents the claim
property for life or for a term of years; within 30 days from the mailing or
(7) Any other interest in real or personal other delivery of the notice.
property less than absolute, in trust or
otherwise. If the claim is filed prior to the
(8) Real or leasehold property located appointment of the personal
outside of Maryland either in the representative, the claimant may file the
decedent’s name only or as a tenant claim with the register in the county in
in common is reported for which the decedent was domiciled or in
informational purposes only. any county in which the decedent resided
on the date of his death or in which real
All property listed on the Information property or a leasehold interest in real
Report has the same requirements for property of the decedent is located.
values and appraisals as stated for the
Inventory in a Regular Estate (Section 5 A claim filed by the Department of Health
of this booklet). against an estate must be filed within the
earlier of the following dates:
(1) Six months after publication of notice
Application to Fix Tax on Non-Probate of the first appointment of a personal
Assets (Form 1125) representative; or
(2) Two months after the personal
Where there is no formal administration of representative mails, or otherwise
an estate an Application to Fix Tax on delivers to the Department's Division
Non-Probate Assets shall be filed within of Medical Assistance Recoveries a
90 days after the decedent’s death. copy of the “Notice of Appointment,
Notice to Creditors, Notice to
Claims Unknown Heirs” or other written
notice, notifying the Department that
A claimant may make a claim against an the claim will barred unless the
estate, within the time allowed for Department presents its claim within
presenting claims, by: two months from receipt of the notice.
(1) Serving it on the personal ET 8-103(f)
representative;
(2) Filing it with the register of the county
in which probate proceedings are
being conducted and delivering or
mailing a copy to the personal
representative; or
(3) Filing suit.
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Section 7: Limited Orders Section 8: Modified Administration
If a will is located in a safe deposit box in Modified Administration is a streamlined
the decedent’s name alone, or the assets procedure available in a regular estate
are titled in the decedent’s name alone where the decedent died on or after
and the amount of any asset is unknown, October 1, 1997. The procedure can only
the only way to access the box or to be used if:
ascertain the value of the assets is to file 1) The residual takers are limited to:
a Petition for a Limited Order (Form a) The personal representative;
1147) and Schedule C (Form 1148). b) Individuals or entities exempt from
inheritance tax in the decedent’s
A Limited Order to Locate the Will estate under §7-203(b), (e), and (f)
(Form 1149) authorizes the financial of the Tax-General Article; and
institution to enter the safe deposit box in c) Trusts under which each person
the presence of the Register of Wills or who has a current interest in the
the Register’s authorized deputy for the trust is an individual or entity
sole purpose of locating the will for exempt from inheritance tax in the
delivery to the Register of Wills office. decedent’s estate under §7-203(b),
(e), and (f) of the Tax-General
A Limited Order to Locate Assets Article; and
(Form 1150) authorizes named 2) The estate is solvent and sufficient
institutions to disclose the values of assets exist to satisfy all testamentary
assets titled in the sole name of the gifts.
decedent. This Order will not authorize
transfer of any assets. The limited order This procedure eliminates the
to locate assets is not necessary if a requirement of an Inventory (Forms 1122
determination can be made that the and 1123) and account, and requires
estate will be opened as a regular estate. minimal supervision by the Register of
The issuance of this order is intended Wills.
for the use of the person with priority
to serve as personal representative. The personal representative must file an
Election for Modified Administration
(Form 1141) within three months after the
appointment as personal representative.
All of the residuary legatees of a testate
decedent or the heirs at law of an
intestate decedent must also file a
Consent to Election for Modified
Administration (Form 1142) within three
months after the appointment.
Instead of an Inventory and account, the
personal representative must file a
verified Final Report Under Modified
Administration (Form 1143) and, if
applicable, a Certificate of Service
(Form 1144) no later than ten months
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after the date of the appointment. The For an estate opened on or after October
Final Report must include: 1, 2015, court approval for payment of
1) A statement representing the funeral expenses in excess of the
continued qualification for modified applicable statutory allowance of $15,000
administration; is not required when the personal
2) Itemized schedule of the decedent’s representative includes the expenses on
property and the basis of the the Final Report.
valuation;
3) Itemized schedule of liens, debts, On the request of any interested person,
taxes, funeral expenses of the the personal representative must provide
decedent, administration expenses of a formal inventory and account to all
the estate, fee, any outstanding costs; interested persons.
and
4) Schedule setting forth distributive Modified Administration can be revoked
shares of the estate; and any by the:
applicable inheritance tax. 1) Filing of a timely request for judicial
probate;
Final distribution of the estate must be 2) Filing of a written objection to modified
made within 12 months from the date of administration by an interested
appointment. An estate under modified person;
administration should close not later than 3) Filing of a withdrawal of the election
13 months from the date of appointment. by a personal representative;
4) Orphans’ Court, on its own initiative,
If additional time is needed for the filing of or for good cause shown by an
the Final Report, the initial time periods interested person or by the Register of
for filing the Final Report and making Wills; or
distribution may be extended for 90 days 5) Failure to timely file the Final Report
on Consent for Extension of Time and make distribution.
(Form 1146) signed by the personal
representative and each interested If a modified administration is revoked,
person, and filed within ten months from the estate must proceed as a regular
date of appointment. estate administration and the personal
representative shall file an Inventory and
For a date of death on or after October 1, account with the Register of Wills. Notice
2015, the register may extend the time of the revocation will be mailed to all
periods for filing the Final Report and interested persons by the register.
making distribution for an additional
period not to exceed 90 days on the filing If the personal representative discovers
of a Request for and Consent to property of the decedent after the time for
Further Extend Time to File a Final filing a Final Report Under Modified
Report and to Make Distribution in a Administration, the personal
Modified Administration (Form 1152) representative shall file a Final Report
signed by the personal representative with respect to the after-discovered
and each interested person and filed property within 60 days of the discovery
before the expiration of the first extension of property, and make final distribution of
period for filing the Final Report. the property within 90 days of the
discovery of the property.
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Section 9: Inheritance Tax
An inheritance tax is imposed on the right NOTE: (for inheritance tax purposes)
to receive property passing from a
decedent that has a taxable situs in the “Child” includes a stepchild or former
State of Maryland. stepchild.
Inheritance tax may be collected on (the “Parent” includes a stepparent or former
net value of) all probate property reported stepparent.
in a regular estate and all non-probate
property reportable on the Information “Surviving spouse” means a surviving
Report or Application to Fix Inheritance spouse who has not remarried.
Tax passing to individuals or entities not
exempt from inheritance tax under
§ 7-203 of the Tax-General Article,
regardless of the type of estate
proceeding, and including property
passing from a trust. (No inheritance tax
is collected on probate property reported
in a small estate.)
For decedents dying on or after July 1,
2010, inheritance tax does not apply to
the receipt of property that passes from
the decedent for the use of:
(1) A grandparent;
(2) A parent;
(3) A spouse of the decedent;
(4) A child of the decedent or a lineal
descendent of a child of the decedent;
(5) A spouse of a child of the decedent or
a spouse of a lineal descendant of a
child of the decedent;
(6) A surviving spouse of a deceased
child of the decedent or of a deceased
lineal descendant of a child of the
decedent who was married to the child
or lineal descendant of the child at the
time of the child’s or lineal
descendant’s death;
(7) A brother or sister of the decedent; or
(8) A corporation, partnership, or limited
liability company if all of its
stockholders, partners, or members
consist of individuals specified in
items (1) through (7) above.
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For decedents dying on or after July 1, taxable property reported on the
2010, collateral inheritance tax at the rate Information Report or the Application to
of 10% applies to property of the Fix Inheritance Tax. (The tax is due on
decedent that passes to anyone other the clear fair market value as of the date
than those persons listed in (1) through of transfer or the date of death, whichever
(8) above. is applicable.) Evidence of date of death
balances (appraisals when necessary),
Property exempted from inheritance tax evidence of outstanding liens on the
includes the following: property (such as mortgage), and the
(1) Property that passes to any one name, address and relationship to the
person if the total value does not decedent of each beneficiary must be
exceed $1,000; provided.
(2) Property that passes to a charitable
organization that is exempt from tax When an interest in a trust is subject to
under Section 501(c)(3) of the Internal inheritance tax, in addition to a copy of
Revenue Code or certain transfers the trust instrument, the following may be
which are deductible under Section required:
2055 of the Internal Revenue Code (a) A list of the assets,
in accordance with Tax - General (b) A list of expenses paid or to be paid
§7-203(e); from the trust,
(3) A life insurance policy that is payable (c) The names and addresses of the
to a named beneficiary (other than the trustees,
estate); (d) The dates of birth of all life tenants,
(4) Property not in excess of $500 that and
passes from a decedent under a will (e) The relationship to the decedent of all
for grave maintenance; beneficiaries.
(5) Holocaust monies (contact the
Register of Wills for details); and The trust documents are for review
(6) Income on probate assets – For purposes only. The documents will not be
decedents dying on or after January 1, made public record and will be
1998, the inheritance tax does not shredded, or returned upon request
apply to the receipt of property that is
income, including gains and losses,
accrued on probate assets after the
date of death of the decedent.
For decedents dying prior to July 1, 2010,
contact the Register of Wills office for the
appropriate rate of inheritance tax that
was in effect at the date of death.
Inheritance tax on probate property is due
when the personal representative
accounts for the distribution of the taxable
property in an accounting.
Inheritance tax on non-probate property is
due when the Register of Wills assesses
and bills for the amount based on the
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Section 10: Distribution ORDER OF DISTRIBUTION
OF NET INTESTATE ESTATE
If the decedent had a will, the personal If the decedent is survived by:
representative must distribute the a spouse and children, at least one of
property according to the provisions in the whom is a minor - the spouse receives one
probated will. half of the net estate and the children divide
the remaining one half equally*
A surviving spouse is entitled to receive a spouse and children, all are adults - the
spouse receives the first $40,000 ($15,000
distribution of a family allowance in the
for a date of death prior to October 1, 2017)
amount of $10,000. An allowance of plus one half of the remaining net estate,
$5,000 must be paid for the use of each and the children divide the remaining
unmarried minor child (under the age of one half equally*
18). (Contact the Register of Wills for children only - the children divide
family allowances applicable for a date of net estate equally*
death prior to October 1, 2013.) a spouse and parents - the spouse receives
the first $40,000 ($15,000 for a date of
death prior to October 1, 2017) plus one
The contest of a will is beyond the half of the remaining net estate and the
authority of the Register of Wills and, parents divide the remaining one half, or
therefore, is not discussed in this booklet. the surviving parent receives the
remaining one half
Without court approval or intervention, a a spouse without any other heirs listed
surviving spouse may elect to take his or above - the spouse receives the
her statutory share instead of the property entire net estate
parents without any other heirs listed above
left to him or her by will. This share is
- the parents divide the net estate, or the
one-third of the net estate if there is also surviving parent receives the
surviving issue or one-half of the net entire net estate
estate if there is no surviving issue. There brothers and/or sisters without any other
are time limitations on filing an election heirs listed above - the brothers and sisters
and a withdrawal, and other issues to divide net estate equally*
consider. Therefore, a surviving spouse grandparents without any other heirs listed
above - the grandparents divide net estate
who is thinking about filing an election
equally (if all grandparents deceased,
should consider consulting an attorney for
to issue of the grandparents)
legal advice. great-grandparents without any other heirs
listed above - divide net estate equally (if all
If the decedent did not have a will, the great-grandparents deceased, to issue
personal representative must distribute of the great-grandparents)
the net estate to the heirs in the order stepchildren without any other heirs listed
prescribed by Maryland law. The order of above - stepchildren divide
net estate equally
distribution is described opposite.
no living heirs or stepchildren - the entire
net estate passes to the Board of Education
in the county in which the estate is opened,
or to the Department of Health if the
decedent received long term care
benefits under the
Maryland Medical Assistance Program
* The share of a deceased heir in these categories
passes to the issue of the deceased heir.
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Section 11: Fees
A probate fee is charged for the administrative processing of the estate. This fee
is based on the total gross estate, as stated in the tables below. There may also
be charges for additional services including, but not limited to, the following:
additional Letters of Administration; plain, certified or exemplified copies; entering
claims; and entering caveat papers.
If The Value Of The But No More Than The Fee Is
Small Estate
Is Greater Than
$0 $200 $2
1% of the value of the small estate
$200 $5,000
For a small estate having a value of more than $ 5,000, see the regular estate probate fees
listed below
If The Value Of The But Is Less Than The Fee Is
Probate Estate Is
At Least
---- $10,000 $50
$10,000 $20,000 $100
$20,000 $50,000 $150
$50,000 $75,000 $200
$75,000 $100,000 $300
$100,000 $250,000 $400
$250,000 $500,000 $500
$500,000 $750,000 $750
$750,000 $1,000,000 $1,000
$1,000,000 $2,000,000 $1,500
$2,000,000 $5,000,000 $2,500
$2,500 plus .02% of excess
$5,000,000 --- over$5,000,000
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Section 12: Important Dates for Small Estate
Personal Representatives to
Remember 1. If the decedent had a will, the
custodian of the original document
Regular Estate must file it with the Register of Wills
promptly after the date of death.
1. If the decedent had a will, the 2. The Petition for Probate, Schedule B
custodian of the original document and all required papers should be
must file it with the Register of Wills filed with the Register of Wills
promptly after the date of death. promptly after the date of death.
2. The Petition for Probate, Schedule A 3. The Notice of Appointment for a
and all required papers should be Small Estate must be filed if there
filed with the Register of Wills are remaining assets after payment
promptly after the date of death. or deduction of funeral expenses,
3. The List of Interested Persons must family allowance, and Register's fee.
be filed either with the Petition for 4. The Information Report must be filed
Probate or within 20 days within three months after date of
after appointment of personal appointment.
representative.
4. The Inventory and Information Modified Administration
Report must be filed within three
months after appointment of the 1. The Election for Modified
personal representative. Administration and consent forms
5. The first account must be filed within from all residuary legatees/heirs
nine months after appointment of the must be filed within three months
personal representative. after date of appointment of personal
6. If subsequent accounts are representative in a regular estate.
necessary, they must be filed at 2. The Information Report must be filed
intervals of the earlier of six months within three months after date of
after the prior account was appointment.
approved, or nine months after the 3. The Final Report must be filed within
prior account was filed. ten months after date of appointment
unless an extension was approved.
4. Inheritance taxes (if applicable),
probate fee, and any additional costs
are due at the time the Final Report
is filed.
5. Complete and final distribution must
be made within twelve months from
date of appointment, unless an
extension was approved.
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Section 13: Responsibilities of a Section 14: Powers and Duties of a
Personal Representative Personal Representative
The personal representative of an estate The personal representative may
has a fiduciary obligation to settle the exercise the authority granted him/her
estate and distribute the assets as by statute or in the will, without approval
promptly as possible, in accordance with of the court.
the terms of the will or the laws of
intestacy. These powers include: receiving and
holding assets, depositing funds,
The position of personal representative satisfying charitable pledges made by
is one of confidence, trust and good the decedent, paying or compromising
faith. It is held to the highest standard claims, paying funeral expenses and
of care acknowledged by the law. The other debts or expenses, paying taxes,
personal representative may incur insuring property, investing or selling
personal liability if he/she fails to meet property, continuing a business,
this standard. performing contracts entered into by the
decedent, employing specialists to
advise or assist, and making partial
or final distributions during the
administration of the estate.
Other powers may be granted to the
personal representative by the court
upon written request.
In addition to the above powers, the
personal representative has a statutory
obligation to timely file all required
documents, comply with all court orders,
and give proper notice to interested
persons when necessary.
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Section 15: Questions and Answers
What is a will?
A will is a written document, legally executed, which directs disposition of
one’s property after death. A will only controls those assets that are in the name
of the decedent alone or as tenants in common. It has to be in writing, signed by
the testator/testatrix (person making the will), and attested and signed by two or
more credible witnesses in the presence of the testator/testatrix. It becomes
effective upon the death of the testator/testatrix and is probated.
If you have a will prepared outside of Maryland and then move into
Maryland, it is valid if it is executed in accordance with the laws of the state in
which it was prepared. However, if you move to another state, check with its
Register of Wills or Clerk in the Probate Division of your new jurisdiction to
determine if your will prepared in Maryland is valid. Laws vary in different states.
Where should I keep my will?
Once a will is prepared, signed and witnessed properly, be sure to keep it
in a safe place where it cannot be lost, stolen or misplaced. A safe deposit box is
a secure place, provided someone is aware of its location. If the safe deposit
box is in your name only, upon your death it is necessary for a deputy from the
Register of Wills office to be present at the opening of the safe deposit box and
removal of the will for filing with the Register of Wills.
You may also file your will with the Register of Wills for safekeeping for a fee
of $5.00. An original will brought to the Register of Wills for safekeeping will
be sealed in a pre-numbered envelope and you will be asked to print your
name, address, date filed, and who is filing the will on the space provided on
the envelope. During your lifetime, the will you deposited in the Register of
Wills office cannot be opened or released to anyone but you or to a person
authorized by you in writing to receive the same. If you need to make a copy
of the will once it has been filed it is necessary for you to remove it and then
the will may be re-filed for an additional $5.00 fee. You should always make
sure that the person you have named as your personal representative is
made aware of the location of your will.
What should I do with a will after a person dies?
After the death of a person, the person having custody of the will should
present the will to the Register of Wills. If the person having possession of the
will is the nominated personal representative, they should call the office prior to
arrival to determine if additional requirements may be applicable. You may also
schedule an appointment with a deputy in order to promote faster service.
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A custodian who willfully fails or refuses to deliver a will to the register
after being informed of the death of the testator/testatrix is liable to a person
aggrieved for the damages sustained by reason of the failure or refusal.
Does a spouse have the right to renounce a will?
Instead of property left to him or her by a will or if omitted by a will, the
surviving spouse may elect to take a one-third share of the net estate if there is
also a surviving issue (child or children), or a one-half share of the net estate if
there is no surviving issue (child or children).
The election by a surviving spouse to take an elective share shall be made
within the later of: nine months after the date of the decedent’s death; or six
months after the first appointment of a personal representative under a will. The
court may extend the time for election, before its expiration, for a period not to
exceed three months at a time, upon notice given to the personal representative
and for good cause shown.
What is a caveat?
A caveat of a will is the challenge of the validity of any instrument
purporting to be the decedent’s will or codicil, whether or not offered for or
admitted to probate. A caveat may be filed by an heir of the decedent or a
legatee in any instrument purporting to be a will or codicil of the decedent. It
requires a judicial hearing with notice being sent to all interested persons. Fees
must be paid when the petition is filed.
If a personal representative has been appointed prior to the petition to
caveat being filed, the appointment of the personal representative is reduced to
that of a special administrator until a determination as to the validity of the will is
made by the court.
Is an estate always required?
If a person dies owning any property in his or her name alone or as
tenants in common it is necessary to open an estate in the Register of Wills
office. The value of the assets in the name of the decedent alone or a tenant in
common determines the type of estate that is required. (See Regular Estate,
Small Estate and Modified Administration sections of this book for further
information).
If an estate is not required do I still have to file the will?
If the decedent did not have any property in their name alone or as a
tenant in common, you are still required to file the will with the Register of Wills
office in the county in which the decedent was domiciled at the time of death.
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Who has priority to be paid if there are insufficient assets?
The personal representative shall make payment in the following order if the
assets of the estate are insufficient to pay all claims in full:
• Fees due to the register;
• Costs and expenses of administration;
• Funeral expenses not to exceed $15,000 (applicable for estates opened on or
after October 1, 2015);
• Compensation of personal representative in a regular estate, legal services
and commissions of licensed real estate broker;
• Family allowance – Spouse $10,000; each minor child of the decedent $5,000
(contact the Register of Wills for the family allowance applicable for a date of
death prior to October 1, 2013);
• Taxes due by the decedent;
• Reasonable medical, hospital, and nursing expenses of the last illness of the
decedent;
• Rent payable by the decedent for not more than three months in arrears;
• Wages, salaries or commission for services performed for the decedent within
three months prior to death of the decedent;
• Public assistance claims; and
• All other claims
A preference shall not be given in the payment of a claim over another claim of
the same class. However, claims filed by the Department of Health receive a
priority over all other claims of the same class. (See § 8-105 of the Estates and
Trusts Article.)
The Federal Insolvency Statute, 31 U.S.C. §3713, gives absolute priority for
debts due to the United States, such as taxes due to the IRS.
What is a resident agent and what are the responsibilities?
A nonresident of the State does not qualify to be appointed personal
representative unless on file with the Register of Wills office is an irrevocable
designation by the nonresident of an appropriate person who resides in the
State. That person, upon accepting the appointment and signing a form with
their address, then becomes the resident agent. The only responsibility of the
resident agent is to accept service of process in the same manner and with the
effect as if it were served personally in the State on the nonresident.
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