Small estate administration in Maryland

If the property of the decedent subject to administration in Maryland is established to have a value of $50,000 or less as of the date of the death of the decedent, the estate may be administered in accordance with the provisions of §§ 5–602 through 5–607 of this subtitle.

(c) If the surviving spouse is the sole legatee or heir of the decedent

established to have a value of $100,000 or less

Maryland · general information · checked October 24, 2026 · Md. Code, Est. & Trusts §5-601(a), (c)

Estate value of $50,000 or less.

(If spouse is sole heir or legatee, $100,000.)

Maryland · general information · checked October 24, 2026 · Register of Wills form RW1103

A petition for administration of a small estate may be filed by any person entitled to administration pursuant to § 5–104 of this title

Maryland · general information · checked October 24, 2026 · Md. Code, Est. & Trusts §5-602

Estate value of $50,000 or less.

(If spouse is sole heir or legatee, $100,000.)

Maryland · general information · checked October 24, 2026 · Register of Wills form RW1103

(1) Direct that the petitioner serve as personal representative of the small estate and issue additional letters of administration as needed;

the period within which claims must be filed is the earlier of the following dates: (i) 6 months after the date of the decedent’s death; or (ii) 30 days after the personal representative mails or otherwise delivers to the creditor a copy of a notice

Maryland · general information · checked October 24, 2026 · Md. Code, Est. & Trusts §5-603(a)(1), (b)(1)

(1) Direct that the petitioner serve as personal representative of the small estate and issue additional letters of administration as needed;

the period within which claims must be filed is the earlier of the following dates: (i) 6 months after the date of the decedent’s death; or (ii) 30 days after the personal representative mails or otherwise delivers to the creditor a copy of a notice

Maryland · general information · checked October 24, 2026 · Md. Code, Est. & Trusts §5-603(a)(1), (b)(1)

No fees are due on Small Estates even if valued between $50,000 and $100,000 with a spouse as a sole heir or legatee.

Maryland · general information · checked October 24, 2026 · Registers of Wills fee schedule

The inheritance tax does not apply to the receipt of property that is distributed from an estate that qualifies under § 5–601 of the Estates and Trusts Article for administration as a small estate.

Maryland · general information · checked October 24, 2026 · Md. Code, Tax-Gen. §7-203(h)

(1) Direct that the petitioner serve as personal representative of the small estate and issue additional letters of administration as needed;

the period within which claims must be filed is the earlier of the following dates: (i) 6 months after the date of the decedent’s death; or (ii) 30 days after the personal representative mails or otherwise delivers to the creditor a copy of a notice

Maryland · general information · checked October 24, 2026 · Md. Code, Est. & Trusts §5-603(a)(1), (b)(1)