Maryland Executor & Trustee Checklist
You've been named executor or trustee in Maryland — and probably handed no instructions. This is the ordered list of what to do, in the sequence Maryland expects it, with the deadlines and terminology that are specific to this state. Work down it, check things off, and nothing important slips.
- Who administers the estate
- Personal Representative
- Court
- Orphans' Court (three elected judges in most counties; circuit judges sit as Orphans' Court in Harford, Howard, and Montgomery) with the Register of Wills as the administrative office
- Appointment document
- Letters of Administration (issued for both testate and intestate estates in Maryland practice)
- Creditor claim window
- The earlier of 6 months after death or 2 months after the PR mails written notice to the creditor
- Inventory deadline
- Within 3 months after appointment
- Trustee notice deadline
- 60 days
- State death tax
- The only state with BOTH
If you're the Executor / Personal Representative
The probate track — administering the estate through the Orphans' Court (three elected judges in most counties; circuit judges sit as Orphans' Court in Harford, Howard, and Montgomery) with the Register of Wills as the administrative office.
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This is the document that proves you have authority to act as Personal Representative.
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The Register publishes notice of appointment once a week for 3 successive weeks (Est. & Trusts §7-103). Note the Maryland bar runs from death, not from publication.
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Within 3 months after appointment (Est. & Trusts §7-201), filed with the Register of Wills; an Information Report is also due within 3 months.
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Within 20 days after appointment, the PR delivers to the Register the text of the first published notice and names/addresses of heirs and legatees (Est. & Trusts §7-104).
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Get an EIN for the estate from the IRS (free at irs.gov, ~10 minutes) — the estate is its own taxpayer and you'll need it before a bank will open an account.
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Open a dedicated estate bank account — every dollar in or out flows through it; commingling estate money with your own is the fastest way to get into trouble.
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Keep receipts and records of every transaction and decision — not just what you did, but why; your final accounting is built from this and it's your protection if a choice is ever questioned.
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Pay valid claims and taxes before distributing anything, in the statutory order — paying family first can leave you personally liable. The only state with BOTH. Estate tax: $5,000,000 exemption (not indexed), top ~16%, MET-1 due 9 months after death. Inheritance tax: 10% on non-exempt recipients (spouse, children, lineal descendants, parents, siblings exempt). Inheritance tax paid credits against estate tax.
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Collect a signed receipt or release from every beneficiary when you distribute.
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Accounts rendered to the Orphans' Court: first account within 9 months of appointment; subsequent accounts within 6 months until final (Est. & Trusts §7-305). Estate closes on approval of the final account.
Celestial Divide keeps the inventory, valuations, creditor claims, and beneficiary distributions organized in one place — so nothing on this checklist slips through the cracks.
14 days, no credit card
If you're the Trustee
The trust track — administering a trust outside of probate.
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Locate and read the entire trust document, including any amendments and restatements — your powers, limits, and timelines live there.
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60 days (acceptance) / 90 days (irrevocability) — Maryland Trust Act (Est. & Trusts §14.5-813(b)): notify qualified beneficiaries within 60 days of accepting and within 90 days after a trust becomes irrevocable.
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The Register publishes notice of appointment once a week for 3 successive weeks (Est. & Trusts §7-103). Note the Maryland bar runs from death, not from publication.
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Get an EIN for the trust from the IRS — the trust becomes irrevocable at death and files its own returns from that point.
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Retitle and gather the trust assets; hunt down anything never moved into the trust — it may need probate.
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Keep trust assets separate from your own, always — separate accounts, separate records, no exceptions.
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Document every decision, valuation, and distribution as you go.
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Account to the beneficiaries at least annually and at termination.
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Distribute according to the terms of the trust and collect signed receipts and releases.
Good to know in Maryland
Small estate administration if Maryland probate property ≤ $50,000 (or ≤ $100,000 if the surviving spouse is sole heir/legatee) (Est. & Trusts §5-601). Also 'modified administration' where residuary takers are the PR and inheritance-tax-exempt persons.
Accounts rendered to the Orphans' Court: first account within 9 months of appointment; subsequent accounts within 6 months until final (Est. & Trusts §7-305). Estate closes on approval of the final account.
Only state with both an estate tax and an inheritance tax. The Register of Wills (a separately elected office) runs day-to-day probate. 'Modified administration' lets estates whose takers are all inheritance-tax-exempt skip formal inventory and accounts.
Sources — investigate further
The steps above are drawn from Maryland's own statutes and courts. To dig deeper:
We'll email you a copy so it's always one click away. No spam — just the checklist and the occasional estate-settlement tip.
Celestial Divide keeps the inventory, valuations, creditor claims, and beneficiary distributions organized in one place — so nothing on this checklist slips through the cracks.
14 days, no credit card
General information, not legal advice. Laws change and county practice varies. When in doubt, talk to a probate attorney licensed in the relevant state.