What to Do When Someone Dies in Maryland

Maryland has one of the more complex state tax pictures in the country, worth understanding even for estates that don’t feel especially large.

How do I get a death certificate in Maryland?

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.

Why does Maryland having both an estate tax and inheritance tax matter?

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.

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 dedicated probate court for related matters.

Is there a simplified process for small estates in Maryland?

Yes - 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 can I 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.