Estate Law · Maryland
Maryland estate planning rules
State-specific rules that affect how your estate is distributed, how probate works, and what planning steps matter most for Maryland residents.
- Maryland intestacy gives the spouse $40,000 plus one-half if all descendants are mutual minorsMD intestacy: spouse takes $40,000 plus half with mutual minor descendants; half with adult descendants; entire estate without descendants.
- Maryland requires two credible witnesses for will executionMaryland will requires testator's signature and two credible witnesses signing in the testator's presence. No holographic wills recognized.
- Maryland modified administration handles small estates with streamlined procedureMaryland modified administration handles small estates up to $50,000 with streamlined procedure. Separate procedure for even smaller estates.
- Maryland's General and Limited Power of Attorney Act provides default-durable POAsMaryland POAs are durable by default under the Power of Attorney Act (2010). Hot powers require express enumeration. Healthcare POA is separate.
- Maryland is the only state imposing both estate tax AND inheritance taxMaryland is the only state imposing BOTH estate tax (~$5M threshold, 16% top rate) AND inheritance tax (10% on non-spouse non-lineal transfers).
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Check your situationThis information is educational, not legal advice. For complex situations, consult a licensed Maryland attorney.