MD risk areas
Maryland estate risk areas
These pages explain how default state rules in Maryland shape inheritance, probate, guardianship, taxes, and complexity. Start with the risk area that matches your biggest concern.
How to use this guide
- Read the risk summaries to understand default outcomes.
- Open a risk guide for state-specific details and sources.
- Use this as education, not legal advice.
Intestacy risk
Maryland intestacy gives the surviving spouse a share based on whether there is a surviving minor child or issue who are not the spouse’s, with the remainder passing to descendants or other relatives.
- If there is a surviving minor child, the spouse receives one-half of the intestate estate.
- If there is no surviving minor child but there is surviving issue not of the spouse, the spouse receives the first $100,000 plus one-half of the residue.
- If neither of those conditions applies, the spouse receives the entire intestate estate.
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Probate risk
Maryland uses a small-estate process with higher thresholds when the spouse is the sole heir or legatee.
- An estate qualifies as a small estate when Maryland probate assets are $50,000 or less.
- If the surviving spouse is the sole heir or legatee, the small-estate threshold is $100,000 or less.
- Small estates are generally administered through the Register of Wills with fewer requirements.
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Tax exposure
Maryland imposes both an estate tax and an inheritance tax, with a $5 million estate tax exclusion.
- The Maryland estate tax exclusion amount remains $5,000,000 per person.
- Inheritance tax is 10% for collateral heirs; siblings are exempt, and close family (spouse, parent, child) are exempt.
- State estate tax thresholds are separate from the federal exemption and can be lower; confirm current exclusion and filing requirements.
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Guardianship risk
Maryland courts appoint guardians for minors after notice and a hearing when appointment is in the minor’s best interests.
- Any person interested in the minor’s welfare may petition for appointment.
- The court appoints a guardian if it is in the minor’s best interests and no parent is willing or able, parents consent, or no parent objects.
- A minor age 14 or older may designate a guardian, and the court must appoint that person unless contrary to the minor’s best interests.
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Complexity triggers
Maryland provides a fixed family allowance and a spousal elective share that varies based on surviving issue.
- The surviving spouse may elect one-third of the estate subject to election if there is surviving issue, or one-half if not.
- A family allowance is available for the surviving spouse and minor children.
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