What to Do When Someone Dies in Maryland
Reviewed by Everendium Editorial Team · Last reviewed August 18, 2026
Quick answer
Maryland is one of the few states with both a state estate tax and a separate inheritance tax, so it's worth discussing both with an accountant even for moderately sized estates. Probate is handled through the Register of Wills and the Orphans' Court, and Maryland offers a simplified 'modified administration' option for qualifying estates.
Maryland has one of the more complex state tax pictures in the country, worth understanding even for estates that don’t feel especially large.
Death certificates
Certified death certificates in Maryland are issued through the Maryland Department of Health Division of Vital Records. The funeral home typically handles ordering these on your behalf.
Both an estate tax and an inheritance tax
Maryland is one of only a couple of states that impose both a state estate tax and a separate inheritance tax on the same estate:
- The estate tax is based on the total value of the estate
- The inheritance tax is based on the beneficiary’s relationship to the deceased — spouses and close relatives (like children) are generally exempt, with different rates applying to more distant relatives or unrelated beneficiaries
Because two separate tax systems can apply, discussing Maryland’s specific rules with an accountant or estate attorney is worthwhile even for estates that wouldn’t seem large enough to worry about in most other states.
Where probate happens
Probate is handled through the Register of Wills office in the county where the deceased lived, with the Orphans’ Court serving as Maryland’s dedicated probate court for related matters.
Simplified processes available
Maryland offers a small estate procedure for qualifying smaller estates, along with a modified administration option that simplifies certain reporting requirements when all beneficiaries agree — though not every estate qualifies for either.
Where to get help
- Maryland Department of Health for death certificate questions
- The county Register of Wills office for probate questions
- Maryland State Bar Association for attorney referrals, including estate and probate specialists
Maryland law can change, and specific tax exemptions and thresholds are adjusted periodically. This is general educational information, not legal or tax advice — please consult a Maryland-licensed attorney or accountant for guidance specific to your situation.
Frequently asked questions
How do I get a death certificate in Maryland?+
The funeral home typically orders certified copies through the Maryland Department of Health Division of Vital Records on your behalf.
Why does Maryland having both an estate tax and inheritance tax matter?+
Maryland is one of only a couple of states with both taxes applying to the same estate. The estate tax is based on the total estate value, while the inheritance tax is based on the beneficiary's relationship to the deceased (spouses and close relatives are generally exempt from inheritance tax) — meaning careful planning can matter more here than in states with just one or neither tax.
What court handles probate in Maryland?+
Probate is handled through the Register of Wills office in the county where the deceased lived, with the Orphans' Court serving as Maryland's probate court for related matters.
Is there a simplified process for small estates in Maryland?+
Yes — Maryland offers both a small estate procedure for qualifying smaller estates and a 'modified administration' option that simplifies certain reporting requirements for estates where all beneficiaries agree, though not every estate qualifies.
Sources
Related glossary terms
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