Helpful Hints
- Maryland Estate Rules
- Estate Fees Schedule
- Time Limitation For Filing Regular Estate Documents
- Order Of Payment For Disbursements
- Advantages Of Modified Administration
MARYLAND ESTATE RULES
SMALL ESTATE
ET§5-601
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 sole heir or legatee is the surviving spouse) in their name alone. Otherwise, should be Regular Estate.
Date of Death:| Prior to 1970 $1,000 |
1/1/70 to 6/30/74 $2,000 |
7/1/74 to 6/30/78 $5,000 |
7/1/78 to 6/30/82 $7,500 |
7/1/82 to 6/30/88 $10,000 |
7/1/88 to 6/30/00 $20,000 |
7/1/00 to 9/30/2012 $30,000/$50,000 |
10/1/2012 to Current $50,000/$100,000 |
As of 1/1/98 - Estate amount is determined by fair market value of property less the debts of record secured by the property as of date of death, to the extent that insurance benefits are not payable to the lien holder or secured party.
May use tax assessment for value.
FUNERAL ALLOWANCE
ET§8-106 - If the estate is solvent and the decedent's Will expressly empowers the personal representative to pay the funeral expenses without Court approval, a Petition and Court Order is not required.
Date of Death:| Prior to 7/1/71 $500 |
7/1/71 to 6/30/83 $1,200 |
7/1/83 to 6/30/88 $1,800 |
7/1/88 to 6/30/91 $2,500 |
7/1/91 to 12/31/97 $3,500 |
1/1/98 to 9/30/05 $5,000 |
10/1/05 to 9/30/12 Small $5,000 Regular $10,000 |
10/1/12 to 9/30/15 $10,000 |
10/1/15 to Current $15,000 (No limit on MA) |
FAMILY ALLOWANCES
ET§3-201 - Surviving spouse or registered domestic partner and minor children of the decedent receive an allowance in addition to property passing under the Will or by the laws of intestacy.
Date of Death:| Prior to 1/1/1970 | $500 to surviving spouse | $1,000 to spouse with minor children |
| 1/1/1970 to 6/30/1981 | $1,000 to surviving spouse | $500 to each minor child |
| 7/1/1981 to 6/30/1991 | $2,000 to surviving spouse | $1,000 to each minor child |
| 7/1/1991 to 9/30/2013 | $5,000 to surviving spouse | $2,500 to each minor child |
| 10/1/2013 to 9/30/2023 | $10,000 to surviving spouse | $5,000 to each minor child |
| 10/1/2023 to Current | $10,000 to surviving spouse or registered domestic partner | $5,000 to each minor child |
ET§13-010 - Prior to 7/1/1973 - Minor's age was 21 and thereafter 18. Unless the Will directs otherwise, need guardianships.
INHERITANCE TAXES
ET§7-202 - The inheritance tax is to be based on the value of the property at the time of distribution.
§7-203 - As of 1/1/98: Inheritance tax does not apply to the receipt of property that passes from a decedent to any one person if the total does not exceed $1,000 which includes non-probate property (Prior to 1/1/98 - $150 tax exemption). Inheritance tax does not apply to income, including gains and losses accrued on probate assets.
§7-204 - If the Will directs that the inheritance tax shall be paid from the residuary estate, the tax is calculated upon the specified amount plus such an amount that, after the tax is calculated on the total and deducted therefrom, the legatee will receive the specified amount free from tax.
§13-701(b) - If a person fails to pay inheritance taxes the Register shall assess a penalty not exceeding 10% of the unpaid tax, plus interest (prior to 7/1/1965 - 25% penalty).
Direct/Lineal Heir
This includes spouse, registered domestic partner, children, grandchildren, great grandchildren, parents, grandparents and stepchildren.
Date of Death:| 3/16/35 to 6/30/99 1% |
7/1/99 to 6/30/2000 0.9% |
7/1/2000 to Current NO TAX DUE |
As of 7/1/85 - Surviving spouse pays no tax on any amount of real estate and up to $100,000 of personalty - Tax General §7-203(J)
COLLATERAL HEIR
This includes siblings, nieces, nephews, aunt, uncle, cousin, etc.
Date of Death:| 1874 to 1908 2½% |
1908 to 1935 5% |
1935 to 6/1/75 7½% |
6/1/75 to Current 10% |
| INHERITANCE TAX FOR SIBLINGS ONLY: | 7/1/99 to 6/30/00 8% |
7/1/2000 to Current NO TAX DUE |
|
As of 7/1/2000 - Brothers & sisters and a spouse of a child or other lineal descendent of the decedent - NO TAX DUE
DISTRIBUTION OF SPOUSAL OR REGISTERED DOMESTIC PARTNER INTESTATE SHARE
ET§3-102
| Until 6/30/78 | |||
|---|---|---|---|
| Surviving Children: Spouse 1/3 and Children 2/3 |
No surviving Children, but Surviving Parents: Spouse ½ and Parents ½ |
No surviving Children or Parents, but Brothers and/or Sisters, or Children of Brothers/Sisters: $4,000 plus ½ of residue |
No Children, Parents, Brothers, Sisters or Children of Brothers and/or Sisters: Spouse receives whole estate |
| 7/1/78 to 6/30/82 | |||
| Surviving Children: Spouse ½ and Children ½ |
No surviving Children but surviving Parents: Spouse ½ and Parents ½ |
No surviving Children or surviving Parents: Whole Estate |
|
| 7/1/82 to 09/30/17 | |||
| Surviving Minor Child: Spouse ½ and Minor (and other Children) ½ |
No surviving Minor Child, but surviving Children: Spouse - First $15,000 plus ½ of residue Children - Balance of residue |
No surviving Children, but surviving Parent: Spouse - First $15,000 plus ½ of residue Parents - Balance of residue |
No surviving Children or Parent: Whole Estate |
| 10/01/17 to 9/30/19 | |||
| Surviving Minor Child: Spouse ½ and Minor (and other Children) ½ |
No surviving Minor Child, but surviving Children: Spouse - First $40,000 plus ½ of residue Children - Balance of residue |
No surviving Children, but surviving Parent: Spouse - First $40,000 plus ½ of residue Parents - Balance of residue |
No surviving Children or Parent: Whole Estate |
| 10/01/19 to 9/30/2023 | |||
| Surviving Minor Child: Spouse - ½ Minor (and other) Children - ½ |
No surviving Minor Child, but surviving Children: Spouse - First $40,000 plus ½ of residue Children - Balance of residue |
No surviving Children, but surviving Parent:
|
No surviving Children or Parent: Whole Estate |
| 10/1/23 to Present | |||
| Surviving Minor Child: Spouse or Registered Domestic Partner ½ and Minor (and other Children) ½ |
Surviving Adult Children of both the Decedent and Surviving Spouse or Registered Domestic Partner: Whole Estate |
Surviving Adult Children of Decedent not also Children of the Surviving Spouse or Registered Domestic Partner Spouse or Registered Domestic Partner - First $100,000 plus ½ of residue Children - Balance of residue |
NOTE: Parents no longer receive if there is a Surviving Spouse or Registered Domestic Partner |
TIME LIMITATIONS FOR FILING REGULAR ESTATE DOCUMENTS
LIST OF INTERESTED PERSONS: Within 20 Days from the Date of Appointment |
| INFORMATION REPORT & INVENTORY: Within 3 Months from the Date of Appointment |
| ELECTION FOR MODIFIED ADMINISTRATION AND CONSENT: Within 3 Months from the Date of Appointment |
| CLAIMS: On or before the Earlier of: 6 Months from the date of decedent's death (except if the decedent died before October 1, 1992); 9 months from the date of decedent's death; or 2 Months after the personal representative mails or otherwise delivers to the creditors a copy of the published notice or other written notice |
| PETITION FOR ALLOWANCE OF CLAIM: Within 60 Days after the mailing of the notice |
| FIRST ACCOUNTING: Within 9 Months from the date of appointment or as early as 6 Months |
| SUBSEQUENT ACCOUNTS: Within 6 Months from the approval date of the Prior Account |
| FINAL REPORT UNDER MODIFIED ADMINISTRATION: Within 10 Months from the date of appointment or as early as 6 Months - Distribution must be made within 12 months As of 10/1/2003: Can request up to two 3-month extensions. Distribution must be made within 13 months |
| ELECTION OF SURVIVING SPOUSE TO TAKE STATUTORY SHARE: On or before the Later of 9 Months from the date of death; or 6 Months after first date of appointment of a Personal Representative. Prior to 1/1/04: Within 7 months after date of first appointment. Statutory Share = 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). |
| DISCLAIMER: NO TIME LIMIT Prior to 10/01/04: Within 9 months from the date of death. |
| ASSIGNMENT: NO TIME LIMIT |
| OBJECTION TO PETITIONS: Within 20 Daysfrom the date of Notice given |
| OBJECTION TO ACCOUNT: Within 20 Days from the date of Court Order approving account |
| CAVEAT WILL: Within 6 Months from the first appointment under a Will |
ORDER OF PAYMENT FOR DISBURSEMENTS
| 1. FEES DUE TO THE REGISTER |
| 2. COSTS AND EXPENSES OF ADMINISTRATION |
| 3. FUNERAL EXPENSES |
| 4. COMPENSATION OF PERSONAL REPRESENTATIVE AND/OR ATTY'S FEES |
| 5. FAMILY ALLOWANCE |
| 6. TAXES DUE BY THE DECEDENT |
| 7. REASONABLE MEDICAL, HOSPITAL AND NURSING EXPENSES OF THE LAST ILLNESS OF THE DECEDENT |
| 8. RENT PAYABLE BY THE DECEDENT FOR NOT MORE THAN THREE MONTHS IN ARREARS |
| 9. WAGES, SALARIES, OR COMMISSION FOR SERVICE PERFORMED WITH THREE MONTHS PRIOR TO DEATH |
| 10. ASSISTANCE PAID UNDER THE PUBLIC ASSISTANCE TO ADULTS PROGRAM |
| 11. ALL OTHER CLAIMS |
ADVANTAGES OF MODIFIED ADMINISTRATION
- Can file a FINAL REPORT. (No Inventory or Administration Account is required.)
- Final Report is not subject to COURT APPROVAL. (When you file an Administration Account, it must be approved by the Orphans' Court.)
- Final Report is NOT AUDITED. (Reviewed for accurate calculation. The personal representative must provide a copy to the all interested persons, unless a waiver is filed.)
- Can list EXPENSES TO BE PAID on Final Report. (On Administration Account can only report expenses that are paid at the time of filing.)
- Do not need RECEIPTS for expenses listed on Final Report.
- Do not have to wait 20 DAYS for objections before making distribution. (After an Administration Account is approved, personal representative must wait 20 days from the date of the Court Order, unless waivers are filed.)
- AS OF 10/1/2003: Can file Consents from all heirs to receive an Extension of Time for an additional 90 days to file the Final Report.