How to Settle an Estate in Maryland: A Step-by-Step Guide for Executors

Being named executor in someone's will feels like an honor until the moment you're standing in the Register of Wills office trying to figure out which forms go where and what the deadline was for the thing you haven't filed yet. Maryland's probate process isn't impossibly complex, but it has more moving parts — and more hard deadlines — than most executors expect going in.

This guide walks through every phase in the order you actually encounter it, with the specific forms and deadlines attached to each step. It won't replace an attorney in a complicated estate, but it will tell you what needs to happen when, and in what sequence.

Phase 1: First 30 Days — Initiate Probate

The clock starts running at the moment of death. You have more to accomplish in the first 30 days than most executors realize.

Secure the will and file it with the Register of Wills. Maryland law requires the original will to be filed with the Register of Wills in the county where the deceased was domiciled at death. This is required regardless of estate size, even if no formal probate is necessary. Don't hold on to the will while you figure things out.

Order certified death certificates. You'll need these for banks, investment firms, the IRS, insurers, and the Register. Order 8 to 10 certified copies. It's cheaper and faster to over-order now than to request additional copies later.

Determine whether this is a small estate or a regular estate. A small estate in Maryland is one with $50,000 or less in probate assets — or $100,000 or less if the surviving spouse is the sole heir. Small estates use a simplified process with lighter filing requirements. Regular estates have more rigorous requirements but aren't as different as they might sound.

File the Petition for Administration. Small estates use Form RW1103. Regular estates use Form RW1112. These are filed with the Register of Wills along with the original will and death certificate. Once accepted, the Register issues your Letters of Administration (if there was no will naming you) or Letters Testamentary (if the will named you). These letters give you the legal authority to act on behalf of the estate.

Get an EIN for the estate from the IRS. The estate is a separate tax entity and needs its own Employer Identification Number. Apply at IRS.gov — it's free, and the number is issued immediately online. You'll need this to open the estate bank account and to file any estate tax returns.

Open a dedicated estate bank account. Every financial transaction during administration — asset liquidation, creditor payments, expense reimbursements, distributions — must flow through a separate estate account. Commingling estate funds with your personal accounts creates liability and makes accounting far harder than it needs to be.

Phase 2: Within 3 Months of Appointment

The first 3 months after your appointment date have a cluster of hard deadlines. These aren't soft targets — missing them creates real problems.

File Form RW1104 (List of Interested Persons) within 20 days of appointment. Interested persons include heirs, beneficiaries, and anyone with a legal stake in the estate. This form notifies them that administration has begun.

File Form RW1124 (Information Report) within 3 months of appointment. This covers non-probate assets — anything passing outside probate through beneficiary designations, joint ownership, or transfer-on-death titles. Maryland uses this form to assess inheritance tax on non-probate transfers to non-exempt heirs. Even if no inheritance tax is owed, the form is required.

File Form RW1122 (Inventory) within 3 months of appointment — for regular estates not using Modified Administration. The Inventory lists every probate asset with a date-of-death value. Real estate requires a professional appraisal. Business interests and unusual assets need documented valuations.

Decide whether to elect Modified Administration. If the estate is solvent and every residuary legatee is in the inheritance-tax-exempt class (spouses, children, stepchildren, grandchildren, parents, grandparents, siblings, registered domestic partners), you may qualify for a streamlined track that eliminates the formal Inventory and periodic accounts. To elect it, file Form RW1141 and Form RW1142 — both must be filed within this same 3-month window. Miss the deadline and the option disappears entirely.

Publish Notice to Creditors. You are required to publish notice to creditors in a local newspaper three times. The date of the third publication starts the 6-month window during which creditors — including the Maryland Department of Health and Mental Hygiene for Medicaid recovery claims — can file claims against the estate.

Settling a Maryland estate involves several overlapping tax filings and legal deadlines that interact in ways that aren't obvious from any single source. The Maryland Estate Settlement Guide maps all of them in one place — Register of Wills filings, state and federal tax returns, inheritance tax assessments, and the distribution checklist — so nothing falls through the cracks.

Phase 3: Months 3 Through 9 — Tax Filings and Clearances

This is the phase where the tax layer of estate administration becomes real. There are multiple separate returns with different agencies, and they don't all share the same deadlines.

File the decedent's final individual income tax returns. The federal Form 1040 covers January 1 through the date of death, due by April 15 of the following year (with extension available). Maryland Form 502 is due on the same schedule. These are the decedent's personal returns, not the estate's — but as executor, you're responsible for filing them.

File the Maryland Fiduciary Income Tax Return (Form 504) if the estate generates income after the date of death. Income earned by estate assets while administration is ongoing — interest, dividends, rents — is taxable to the estate, not to the decedent. Form 504 reports that income and is filed annually until the estate closes.

File the Maryland Estate Tax Return (Form MET-1) within 9 months of death if the gross estate exceeds $5 million. Maryland's estate tax exemption is $5 million (not indexed for inflation). Estates below this threshold owe no Maryland estate tax. Estates above it owe tax on the excess at graduated rates up to 16%. If the filing deadline is a problem — typically because asset valuations aren't complete — file Form MET-1E for an extension, but be aware that estimated tax must still be paid with the extension request.

Confirm no Medicaid (DHMH) claim was filed before distributing. After the 6-month creditor window closes following the third Notice publication, check with the Register of Wills to confirm DHMH did not file a recovery claim. If the deceased received Medicaid long-term care services at age 55 or older, this is not optional due diligence — it's essential.

Confirm the elective share window has closed. A surviving spouse who was left less than the statutory minimum under Maryland law can elect to take a one-third share of the augmented estate instead. This election must be filed within 9 months of death. Before distributing, confirm either that no spouse exists, or that the elective share window has passed without a filing.

Phase 4: Months 9 Through 12 — Accounts, Commissions, and Distribution

The final phase closes out the administration. The specific deadline depends on whether you're in regular probate or Modified Administration.

File the Initial Administration Account (regular estates) within 9 months of appointment. This account covers all receipts and disbursements since the Inventory was filed, shows the current balance of estate assets, and serves as the basis for inheritance tax assessment on probate transfers. The Register reviews it and notifies interested persons, who have a 20-day objection window.

File the Final Report Under Modified Administration (Form RW1143) within 10 months of appointment. If you elected Modified Administration, this single document replaces all the periodic accountings. It shows beginning balances, receipts, disbursements, and distributions to each beneficiary. A 90-day extension is available from the Register, but it must be requested proactively before the 10-month deadline — not after.

Pay inheritance taxes concurrent with the Administration Account. Maryland estate tax and inheritance tax are assessed at different times and by different agencies. Inheritance tax is assessed based on the Administration Account and the Information Report — paid to the Register of Wills. Estate tax, if applicable, is paid to the Comptroller. Both must be paid before the estate can close.

Get authorization before paying personal representative commissions. You are entitled to compensation for your work as executor. Maryland sets the cap at 9% of the first $20,000 of the estate plus 3.6% of the balance. But commissions cannot be paid until either the court approves them through the accounting review process or all interested persons provide written consent. Paying yourself commissions without one of these authorizations creates personal liability.

Distribute assets to beneficiaries after the objection period closes. After the Administration Account is filed, interested persons have 20 days to object. Once that period passes without objection (or after any objections are resolved), you can make distributions. The final distribution must be complete within 12 months of appointment.

The Rules That Protect You

Two principles protect you throughout this process, as long as you follow them.

Never distribute assets before all creditor claims have been resolved and all required tax clearances have been obtained. Maryland law holds the personal representative personally liable for distributions made while valid creditor claims remain unpaid. If you distribute and a creditor later collects, the judgment comes out of your pocket — not the beneficiaries'.

Document everything. Every decision, every payment, every communication with DHMH, every appraisal — all of it should be in writing and preserved. The Administration Account is a legal document that must account for every dollar that flowed through the estate. Good records make filing accurate accounts straightforward. Poor records make it stressful and expose you to objections.

Maryland's probate process is designed to be manageable for executors handling moderate estates without an attorney. The deadlines are real, but they're not designed to trap you — they're designed to give creditors and heirs confidence that the process was handled fairly. Follow the sequence, hit the deadlines, and document as you go.

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