Executor Duties in Maryland: A Complete Guide

Maryland calls the executor the "personal representative." Maryland has both a $5 million state estate tax and a 10% inheritance tax on beneficiaries outside the immediate family, so the role involves more tax work than in most states. The personal representative has to get both taxes right before distributing anything.

How to Get Appointed Personal Representative in Maryland

1. File the petition: File a Petition for Probate with the Register of Wills in the county where the deceased was domiciled. Bring the original will, a certified death certificate, and a list of heirs with addresses and relationships.
2. Register's review: The Register reviews the petition, usually within a few business days for small or modified estates and longer for regular estates.
3. Receive Letters: Once approved, the Register issues Letters of Administration, your official authority over the estate.

Regular vs. Modified Administration

Maryland offers Regular Administration, the traditional process with full inventories and accountings, and Modified Administration, a simpler option available when all interested parties consent and the estate qualifies. Modified Administration cuts the paperwork a lot: you file a final report instead of a full accounting. It's now the more common choice for estates that qualify.

Personal Representative Commissions in Maryland

Maryland fixes personal representative commissions by statute, under Md. Estates & Trusts § 7-601:

• 9% of the first $20,000 of estate value
• 3.6% of the amount above $20,000

That works out to approximately $8,280 on a $200,000 estate, $19,080 on a $500,000 estate, and $37,080 on a $1 million estate. These figures are a statutory ceiling. The court can reduce them but generally can't exceed them unless the will specifies a larger amount. Income earned during administration can generate additional commissions.

Does Maryland Require a Bond?

Generally yes. Maryland requires a bond for personal representatives by default. It is waived if (a) the will explicitly waives it, or (b) the Register determines a bond is unnecessary. Most modern Maryland wills include a bond waiver. Where a bond is required, premiums typically run $5 to $10 per $1,000 of coverage per year.

Core Duties as Personal Representative in Maryland

1. File the Petition for Probate and obtain Letters of Administration
2. Notify heirs and beneficiaries of the appointment
3. Open an estate bank account using the estate's EIN
4. File the Inventory of estate assets within 3 months of appointment
5. Publish the Notice to Creditors and send direct notice to known creditors
6. Wait out the 6-month creditor claims period, measured from the date of death, before final distribution
7. Pay valid creditor claims in the statutory order of priority
8. If the estate exceeds $5 million, file the Maryland Estate Tax Return within 9 months of death
9. Classify every beneficiary and file the Maryland Inheritance Tax payment with the Register of Wills before distributing to non-exempt beneficiaries (the estate pays this, not the recipient)
10. For very large estates, also file the federal Form 706 within 9 months of death
11. File final federal and state income tax returns for the decedent
12. Manage estate assets prudently throughout administration
13. File periodic Account(s) under regular administration, or a Final Report under modified administration
14. Distribute remaining assets per the will (or Maryland's intestacy rules)
15. Obtain final discharge from the Register of Wills

The Maryland Tax Burden — Critical to the Personal Representative's Role

With an estate tax (above $5 million) and an inheritance tax (10% on non-exempt beneficiaries), tax compliance is the personal representative's most important responsibility in Maryland:

• Maryland Estate Tax: Due 9 months after death for estates over $5 million (a threshold fixed since 2019, not inflation-indexed). The personal representative is personally liable for paying the tax before distributing assets.
• Maryland Inheritance Tax: Due before distribution to non-exempt beneficiaries. The estate pays it, not the individual recipient.
• Federal Estate Tax: Due 9 months after death for estates over the federal exemption, $15 million per person for 2026.

Out-of-State Personal Representatives

Maryland allows non-resident personal representatives. The Register typically requires them to designate a Maryland resident as agent for service of process. This is a minor formality, often handled by the estate's attorney or a corporate fiduciary.

How to Close the Estate in Maryland

Under Modified Administration, close the estate by filing a Final Report showing receipts, disbursements, and proposed distributions. Under Regular Administration, file periodic Accounts and a final Account. Once the Register approves the final filing and interested parties have had the chance to object, the personal representative is discharged.