While Maryland's estate tax is imposed only on estates worth more than several million dollars (read more about the Maryland estate tax), Maryland's inheritance tax applies to all inherited property unless one of the exemptions (discussed below) applies. (Federal estate tax, a third possibility, applies only to the very largest estates in the country; you probably don't need to worry about it.)
But before you despair, know that the exemptions to inheritance tax in Maryland are plentiful, and a great many inheritors will not need to worry about the inheritance tax. Fortunately, in Maryland, close relatives and charities, as well as some not-so-close relatives, are completely exempt from the tax. Other inheritors pay the tax at a 10% rate.
There are many exemptions to Maryland’s inheritance tax. The inheritance tax does not apply when property is inherited by the deceased person’s:
The law also exempts these beneficiaries from tax:
And that isn’t even the entire list of exemptions. No tax is imposed on the transfer of:
Finally, if the estate qualifies for simplified probate as a small estate under Maryland law (meaning the total value of all probate property is less than $50,000), there is no inheritance tax due. (Md. Code Tax-Gen. § 7-203 (2024).)
Some gifts are subject to Maryland inheritance tax even if they're made while you're alive. Gifts made "in contemplation of death"—so-called "deathbed gifts"—are subject to the tax. So are gifts that are a "material part" of your property made within two years of your death. (Md. Code Tax-Gen. § 7-201 (2024).)
The Maryland inheritance tax is 10% of the “clear value” of the inherited property. Clear value means the fair market value of the property, less certain expenses. (Md. Code Tax-Gen. § 7-204 (2024).)
The personal representative must file an inventory of the deceased person's property with the register of wills. (Md. Code Est. and Trusts § 7-201; Md. Code Tax-Gen. § 7-225 (2024).)
Based on the inventory, the county register calculates the amount of inheritance tax owed and notifies the personal representative. The personal representative must pay the tax before distributing the property to the people who inherit it; if the personal representative doesn't pay it, it's up to the recipient. If there’s no formal probate court proceeding, the county register in the county where the deceased person lived or owned property sends a bill to each person responsible for paying the tax. (Md. Code Tax-Gen. §§ 7-214, 7-215, 7-216 (2024).)
Installment payments. If the inheritors would have to sell a small business they inherited from the deceased person in order to pay the inheritance tax, they may be able to make the tax payments over an extended period, up to five years. (Md. Code Tax-Gen. § 7-218 (2024).)
If, by chance, you're an inheritor of property who owes both inheritance tax and state estate tax, you can subtract the amount of inheritance tax paid from the amount of state estate tax due. If the amount of inheritance tax due exceeds the amount of state estate tax due, you will not have to pay state estate tax. For more details on the intersection of inheritance tax and state estate tax, visit the Comptroller of Maryland.
]]>The catalyst for greater national attention to this issue was 29-year-old Brittany Maynard, a woman diagnosed with terminal brain cancer who moved from California to Oregon to end her life in 2014. Maynard chose Oregon because California had not yet passed its aid-in-dying law, and Oregon is one of just a few other states to allow terminally ill patients to legally end their lives.
Maryland lawmakers have tried to pass a death with dignity law for years. In the 2024 legislative session, the Maryland General Assembly considered a new medical aid in dying bill, called the End-of-Life Option Act (numbered HB0403 in the state house of representatives and SB0443 in the senate). However, the bills died in committee. If legislators had approved the bill, the law would have functioned much like Oregon’s Death With Dignity Act, allowing terminally ill patients who met certain requirements to request and use life-ending medication.
Citizen groups are continuing to work to legalize aid in dying in Maryland. If choice at the end of life is important to you, here are some things you can do:
“Death with dignity” and "medical aid in dying" are two of the most commonly accepted phrases describing the process by which a terminally ill person ingests prescribed medication to hasten death. You may also see the phrase “right to die” used in place of either of these terms. However, “right to die” is more accurately used in the context of directing one’s own medical care—that is, refusing life-sustaining treatment such as a respirator or feeding tubes when permanently unconscious or close to death. In Maryland or any other state, you have a right to provide such directions or give any other health care instructions by completing an advance health care directive.
For information about appointing a health care agent and making known your wishes for medical care at the end of life, see the Living Wills & Medical Powers of Attorney section of Nolo.com.
To find out more about the history and current status of death with dignity laws in the United States, visit the website of the Death With Dignity National Center.
Updated March 6, 2024
Every state has some rules about who may serve as the executor of an estate that goes through probate. Here are the requirements in Maryland.
Your executor must be:
(Md. Code Est. & Trusts § 5-105 (2024).)
Many states prohibit people who have felony convictions from serving as executor. In Maryland, you can’t name an executor who has been convicted of a "serious crime," unless this person demonstrates a good reason to serve as executor. For example, someone who has been convicted of fraud, extortion, embezzlement, forgery, perjury, or theft would in most cases be ineligible to serve as your executor. (Md. Code Est. & Trusts § 5-105 (2024).)
Maryland also has a “slayer statute” that prohibits a person who feloniously and intentionally kills someone from being appointed executor of that person’s estate. (Md. Code Est. & Trusts § 11-112 (2024).)
In addition to the restrictions above, a Maryland probate court will reject a potential executor who is a full-time judge of any Maryland or United States court, a clerk of court, or a register, unless this person is your surviving spouse or a relative within the third degree of kinship. For example, a judge of the Circuit Court for Prince George's County who is also your granddaughter would be eligible to serve as your executor. (Md. Code Est. & Trusts § 5-105 (2024).)
Furthermore, the court won’t appoint someone who isn’t a U.S. citizen to serve as your executor, unless this person is a permanent resident and is your spouse, ancestor, descendent, or sibling. (Md. Code Est. & Trusts § 5-105 (2024).)
Maryland statutes permit you to name a corporation, such as a savings bank or trust company, as your executor. (Md. Code Est. & Trusts § 5-105 (2024).)
But think carefully before appointing a corporation to represent your estate. It's almost always best to name an individual; consider an institution only if you don't know anyone you trust enough to serve or your estate is very large and complex.
For practical reasons, it’s smart to name an executor who lives near you. Your executor might have to handle day-to-day matters for weeks, months, or sometimes longer. If you must appoint an executor who lives far away, you should know the requirements Maryland imposes on out-of-state executors.
In Maryland, a nonresident executor must appoint someone who lives in the state to act as a resident agent. Your executor's in-state agent will accept legal papers on behalf of your estate. (Md. Code Est. & Trusts § 5-105 (2024).)
If you want to know more about an executor’s duties and responsibilities in Maryland, the Maryland Office of the Register of Wills offers a booklet describing the probate process.
For more information about choosing your executor and making your will, see the Wills section of Nolo.com.
]]>But it's not just Maryland residents who might owe Maryland estate tax. If you're a nonresident but own real estate or other tangible assets (a boat or plane, for example) located in Maryland, your estate might also need to file a Maryland estate tax return.
Estate tax versus inheritance tax. Just to make matters more confusing, Maryland also imposes another type of death tax, called an inheritance tax. (In fact, Maryland is the only remaining state in the U.S. that has both a state estate tax and a state inheritance tax. But before you despair, know that the amount of estate tax due will be reduced by the amount of inheritance tax paid—so your inheritors are not really being doubly taxed.) In addition, how much inheritance tax your inheritors will pay is based on your inheritors' relationship to you. In Maryland, spouses, children, grandchildren, siblings, and other close family members don't pay any inheritance tax at all. For more details, see Maryland Inheritance Tax.
If you die while a resident of Maryland, the personal representative or executor of your estate must file the Maryland estate tax return if your "gross estate" plus all taxable gifts you made in the year prior to your death add up to more than $5 million. (Smaller estates won't need to file a return.)
The gross estate will include just about all of the property you leave behind, such as:
Co-owned property. If you own assets with someone else, generally only your share will be included in your estate. In other words, if you and your spouse own your house together, half of its value would be included in your estate.
Nonprobate assets. Notably, your gross estate also includes non-probate assets. For example, the property you hold in a revocable living trust avoids probate, but it does not avoid estate taxes, and is counted in your gross estate.
Portability. The federal estate tax regime allows a surviving spouse to use the deceased spouse's unused portion of the exemption—a feature called "portability." Most states with state estate taxes do not allow this, but Maryland does. For example, if one spouse dies with an estate of $3 million, the surviving spouse may use the "unused" $2 million of the first spouse's exemption; when the surviving spouse dies, estate tax is not due unless the surviving spouse's estate exceeds $7 million (the individual $5 million exemption plus the unused $2 million from the spouse's exemption).
Nonresidents. If you're a nonresident owning real estate or tangible property in Maryland, your executor will need to file a Maryland estate tax return if your gross estate exceeds $5 million. As discussed below, the actual tax due will be based on the percentage of Maryland property in your total estate.
Even if a Maryland estate tax return must be filed, it doesn't necessarily mean that the estate will owe estate tax. Your estate might be able to take certain deductions that lower the value of your estate below $5 million, in which case no estate tax will be due. These deductions include:
If your estate owes estate tax, how much will it actually owe? In Maryland, the first $5 million of the estate is not taxed. On the portion that exceeds $5 million, the estate tax rate is 16%. (Compare this to the current federal estate tax rate of 40%.) Because of the way the estate tax is structured, your estate might end up paying less than what amounts to a 16% rate, but it would not pay more.
If you're a nonresident of Maryland, a ratio (essentially the value of your property that is located in Maryland to the total value of your gross estate) is further used to determine the tax your estate owes.
If your inheritors also owe an inheritance tax, the amount of inheritance tax paid is subtracted from the amount of estate tax owed.
If a Maryland estate tax return is required, it's due nine months after the date of death. If your estate misses the deadline, the tax collector mails a notice and demand for the return, and the tax is due 30 days after the the notice is mailed. Failure to file within that time will result in a penalty of 25%.
If you owe Maryland estate tax but not federal estate tax (that is, if you fall between the state and federal exclusion amounts), you'll also have to attach a "pro forma" version of the federal estate tax return with Maryland—this federal return is not actually filed with the federal government, but is used by Maryland as supporting documentation.
Your executor will likely have to hire professional help (an experienced lawyer or CPA) to prepare the Maryland estate tax return. The estate's funds can be used to pay for professional fees. The Maryland Comptroller provides state tax forms, instructions, and further information.
For more on estate planning issues specific to Maryland, see Nolo's Maryland Estate Planning section.
]]>Only assets that pass through probate are affected by intestate succession laws. Many valuable assets don't go through probate, and therefore aren't affected by intestate succession laws. Here are some examples:
These assets will pass to the surviving co-owner or to the beneficiary you named, whether or not you have a will. However, if you don’t have a will and none of the named beneficiaries are alive to take the property, then the property could end up being transferred according to intestate succession.
To learn more about these types of assets, go to the How to Avoid Probate section of Nolo.com or read about Avoiding Probate in Maryland.
Under intestate succession, who gets what depends on whether or not you have living children, parents, or other close relatives when you die. Here’s a quick overview:
If you die with: |
here’s what happens: |
children but no spouse | children inherit everything |
spouse but no descendants | spouse inherits everything |
spouse and children who are minors | spouse inherits 1/2 of your intestate property children inherit everything else |
spouse and descendants who aren't descendants of your spouse, but no children who are minors | spouse inherits the first $100,000 of your intestate property, plus 1/2 of the balance descendants inherit everything else |
parents but no spouse or descendants | parents inherit everything |
siblings but no spouse, descendants, or parents | siblings inherit everything |
(Md. Code Est. and Trusts §§ 3-102; 3-103; 3-104 (2023).)
In Maryland, if you are married and you die without a will, what your spouse gets depends on whether or not you have living descendants—children, grandchildren, or great-grandchildren. If you don’t, then your spouse inherits all of your intestate property. If you do, they and your spouse will share your intestate property as follows:
If you die with children who are minors. Your spouse inherits 1/2 of your intestate property. (Md. Code Est. and Trusts § 3-102 (2023).)
Example: Barrett is married to Jed and also has a 12-year-old daughter from a previous marriage. Barrett owns a house in joint tenancy with Jed, plus $200,000 worth of additional, separate property that would have passed under a will if Barrett had made one. When Barrett dies, Jed inherits the house outright and $100,000 worth of Barrett’s property. Barrett’s daughter inherits the remaining $100,000 share of Barrett’s property.
If you die with descendants who aren't descendants of your spouse but no children who are minors. Your surviving spouse inherits the first $100,000 of your intestate property, plus 1/2 of the balance. (Md. Code Est. and Trusts § 3-102 (2023).)
Example: Bill is married to Karen, and Bill has two grown children from a previous marriage. Bill and Karen own a large bank account in joint tenancy, and Bill took out a life insurance policy naming Karen as the beneficiary. When Bill dies, Karen receives the life insurance policy proceeds and inherits the bank account outright. Bill also owns $400,000 worth of other property that would have passed under a will, so Karen inherits $250,000 worth of that property—that is, $100,000 plus 1/2 of the $300,000 balance. The two children split the remaining $150,000 worth of property.
If you die without a will in Maryland, your children will receive an “intestate share” of your property. The size of each child’s share depends on how many children you have, whether or not you are married and whether your children are minors. (See the table above.)
For children to inherit from you under the laws of intestacy, the state of Maryland must consider them your children, legally. For many families, this is not a confusing issue. But it’s not always clear. Here are some things to keep in mind.
If you want to read the law, you can search the code from the website of the Maryland General Assembly.
This can be a tricky area of the law, so if you have questions about your relationship to your parent or child, get help from an experienced attorney.
If you die without a will and don’t have any family, your property will “escheat” into the state’s coffers. However, this very rarely happens because the laws are designed to get your property to anyone who was even remotely related to you. For example, your property won’t go to the state if you leave a spouse, children, grandchildren, parents, grandparents, great grandparents, nieces, nephews, cousins, aunts, uncles, or the descendants of a spouse who dies before you do. (Md. Code Est. and Trusts § 3-104 (2023).)
If you do die without a will and without any heirs, your estate will be paid to either the Maryland Department of Health and Mental Hygiene or the county board of education. (Md. Code Est. and Trusts § 3-105 (2023).)
Here are a few other things to know about Maryland intestacy laws.
To learn more about intestate succession, read How an Estate Is Settled If There’s No Will.
You can find Maryland’s intestate succession laws in the Estates & Trusts chapter of the Maryland Code § § 3-101 to 3-112. If you want to read the law, you can search the Maryland Code from the website of the Maryland General Assembly.
For more about estate planning, go to the Wills, Trusts & Probate section of Nolo.com.
]]>You can make several different types of POAs in Maryland. In particular, many estate plans include two POAs:
In most estate plans, these POAs are what are known as "durable" POAs, which means that they retain their effectiveness even after you're incapacitated. It's a good idea for most people to create these two documents, as they help plan for the unexpected.
To learn about other types of POAs, including non-durable (limited) and springing POAs, see What Is a Power of Attorney. Below, learn how to create a durable financial POA that is valid in Maryland.
For your POA to be valid in Maryland, it must meet certain requirements.
The person making a power of attorney must be of sound mind. The exact contours of this mental capacity requirement are open to interpretation by Maryland courts. If you're helping someone make a POA, you should make sure that they can still handle their own affairs.
To finalize a POA in Maryland, the document must be:
Note that the notary public can act as one of the two witnesses; in this case, you would need only one additional witness. (Md. Code Est. & Trusts § 17-110 (2023).)
Maryland offers a statutory form (a form drafted by the state legislature) with blanks that you can fill out to create your POA. For a more user-friendly experience, you can try Nolo's Quicken WillMaker & Trust, which guides you through a series of questions to arrive at a POA (and estate plan) that meets your specific aims and is valid in your state.
You can also hire a Maryland lawyer to create a POA for you. Many lawyers will include durable POAs as part of a more comprehensive estate plan alongside a will or living trust.
Whatever method you choose, the process of making the POA will include either granting your agent comprehensive powers or initialing, from a list, each specific power you want your agent to have. If you use Maryland's statutory form for a personal financial POA (see below), you'll grant your agent the power to act for you in many broad subject areas, including:
In Maryland, your POA is durable (effective even after your incapacitation) unless it explicitly states that it terminates when you become incapacitated. (Md. Code Est. & Trusts § 17-105 (2023).)
As mentioned above, in Maryland, you should have your POA notarized and witnessed. The notary public can act as one of the two required witnesses. (Md. Code Est. & Trusts § 17-110 (2023).)
Once you have completed the POA, store the original in a safe place that your loved ones can easily access, and let them know where to find it. (It won't do much good locked away in a safe that no one can get into.) If you become incapacitated, your attorney-in-fact might need the original POA to act on your behalf.
You should also give a copy of the power of attorney to your agent so that your agent is familiar with the contents of the document.
If you initialed "real property," giving your agent the power to conduct transactions with real estate, you should also file a copy of your POA in the land records office (which is part of the circuit court clerk's office in Maryland) in the county where you own real estate. This will allow the circuit court clerk's office to recognize your agent's authority if your agent ever needs to sell, mortgage, or transfer real estate for you.
You can also give copies of your durable financial POA to banks or other institutions that your agent might need to deal with in the future. This step might eliminate some hassles for your agent if your agent ever needs to use the POA. Banks can sometimes be finicky about accepting POAs; see Can Banks Refuse a Power of Attorney? for more details.
Legally speaking, you can name any competent adult to serve as your agent or attorney-in-fact. But you'll want to take into account certain practical considerations, such as the person's trustworthiness and geographical location. For more on choosing agents, see What Is a Power of Attorney.
Maryland allows you to appoint co-agents who are authorized to act at the same time, but it's usually advisable to stick to just one agent to minimize potential conflicts. However, naming a "successor" agent—an alternate who will become your agent if your first choice is unavailable for any reason—is always a good idea, as it creates a backup plan.
Maryland also allows you to give your agent the power to name successor agents if no other agent or successor agent named by you is willing or able to act. (Md. Code Est. & Trusts § 17-202 (2023).)
Your POA is effective immediately unless it explicitly states that it takes effect at a future date.
It's possible to create a condition that must be satisfied before the POA becomes effective—such as a doctor declaring that you are incapacitated—but there are many reasons why this type of "springing" power of attorney is not usually advised. (Md. Code Est. & Trusts § 17-111 (2023).)
Any power of attorney automatically ends at your death. A durable POA also ends if:
Additionally, in Maryland, if your spouse is named as your agent in your POA, that designation automatically ends if you or your spouse files for divorce. To be clear, your ex-spouse's authority to act as your agent ends, but your POA is still intact. So if you named a successor agent, that person would become your agent instead. (Md. Code Est. & Trusts § 17-112 (2023).)
For more on Maryland estate planning issues, see our section on Maryland Estate Planning.
]]>Here’s a quick checklist for making a will in Maryland:
A will, also called a "last will and testament," can help you protect your family and your property. You can use a will to:
In Maryland, if you die without a will, your property will be distributed according to state "intestacy" laws. Maryland's intestacy law gives your property to your closest relatives, beginning with your spouse and children. If you have neither a spouse nor children, your grandchildren or your parents will get your property. This list continues with increasingly distant relatives, including siblings, grandparents, aunts and uncles, nieces and nephews, cousins, great grandparents, and the descendants of a spouse who dies before you do. If the court exhausts this list to find that you have no living relatives by blood or marriage, the state will take your property.
No. You can make your own will in Maryland, using Nolo's Quicken WillMaker & Trust. However, you may want to consult a lawyer in some situations. For example, if you think that your will might be contested or you have especially complicated goals, you should talk with an attorney. See Do I Need an Attorney to Make My Estate Plan?
To make a will in Maryland, you must be:
In this situation, “legally competent to make a will” means that you:
You must make your will on hard copy. That is, it must be on actual paper. It cannot be on an audio, video, or any other digital file. (Although, see “Can I Make a Digital or Electronic Will?,” below.) Type and print your will. Maryland does permit handwritten (holographic wills in limited situations, but they are usually not a good idea. Holographic wills are only permitted in Maryland if you are in the armed services out of the United States or its territories. (Md. Code Ann. [Est. and Trusts] § 4-103.) A holographic will is automatically voided one year after you are discharged from the armed services unless you have died or lost capacity. (Md. Code Ann. [Est. and Trusts] § 4-103.)
To finalize your will in Maryland:
No, in Maryland, you do not need to notarize your will to make it legal. Some states allow you to make your will "self-proving" by signing a special affidavit in front of a notary that accompanies the will. However, Maryland allows your will to be self-proved without a self-proving affidavit. As long as you sign and witness your will correctly, your will does not have to be proved to the probate court, and there's no need to make a self-proving affidavit. (Md. Code [Est. & Trusts] § 5-303.)
Yes. In Maryland, you can use your will to name an executor who will ensure that the provisions in your will are carried out after your death. Nolo's Quicken WillMaker & Trust produces a letter to your executor that generally explains what the job requires. If you don't name an executor, the probate court will appoint someone to take on the job of winding up your estate.
In Maryland, you may revoke or change your will at any time. You can revoke your will by:
If, after signing your will, you later marry and have, adopt, or legitimize (legally accept as your own even though the child was born before your marriage) a child, your will is automatically revoked. To have a valid will, you would need to make a new one. If you and your spouse divorce after you make your will (or if a court determines that your marriage is not legal), Maryland law revokes any language in your will that leaves property to your spouse or names your spouse to be your executor. Md. Code Ann. [Est. and Trusts] § 4-105. If you have any concerns about the repercussions of marriage or divorce on your will, see an estate planning attorney for help.
If you need to make changes to your will, it’s best to revoke it and make a new one. However, if you have only very simple changes to make, you could add an amendment to your existing will—this is called a codicil. In either case, you will need to finalize your changes with the same formalities you used to make your original will (see above).
Maryland is one of a handful of states that technically allows electronic wills (e-wills). The requirements for making a valid e-will can be elaborate, and the concept is still fairly new. As a result, e-wills are still not commonplace. For more details on Maryland's specific approach to e-wills, see What Is an Electronic Will?
You can find Maryland’s laws about making wills here: Code of Maryland Article - Estates and Trusts Title 4 Wills.
]]>In Maryland, a death must be registered with the vital statistics office within 72 hours. (Md. Code, Health-Gen. § 4-212.) Typically, the funeral home, mortuary, cremation organization, or other person in charge of the deceased person’s remains will prepare and file the death certificate. If you need copies of a death certificate shortly after the death, the easiest way to get them is to ask the funeral home to order them for you at the time of the death.
If you're the executor of the estate (in charge of wrapping up the deceased person's affairs), you should ask for at least 10 certified copies. You'll need to submit a certified copy of the death certificate each time you claim property or benefits that belonged to the deceased person, including life insurance proceeds, Social Security benefits, payable on death accounts, veterans benefits, and many others.
If you need to order copies of a death certificate after some time has passed, go to the website of the Maryland Department of Health and Mental Hygiene. From there, you'll find options for ordering death certificates online or by mail.
You must provide a copy of your government issued photo ID or other acceptable identification at the time you order the certificate. The first certified copy of a Maryland death certificate costs $10; additional copies cost $12 each. Online orders are slightly more expensive.
In Maryland, only people or agencies with a direct "tangible interest" may order a certified copy of a death certificate. This group includes:
For the full list of eligible people, see Code of Md. Regs. § 10.03.01.08.
The physician, physician assistant, or nurse practitioner who was in charge of the deceased person's care for the illness or condition that resulted in death completes the medical certification portion of the death certificate within 24 hours after receiving it. If the attending physician is unavailable or gives permission, the physician performing the autopsy can complete the medical certification.
The case must be referred to the medical examiner if the cause of death is unknown or was caused by:
Once the medical examiner takes charge of the body, the medical examiner is responsible for completing the death certificate. If the medical examiner can't determine the cause of death within 24 hours of taking charge of the body, the medical examiner marks that an investigation is pending. The medical examiner must update the cause of death information once it's available. (Md. Code, Health-Gen. § 4-212.)
Embalming is a process in which blood is drained from the body and replaced with fluids that delay disintegration. Though it is still a common procedure, embalming is rarely necessary; refrigeration serves the same purpose.
In Maryland, there are no laws or regulations requiring embalming.
A casket is often the single greatest expense incurred after a death. The average cost of a casket is more than $2,000, and the price can run into the $10,000-$20,000 range for more elaborate designs and expensive materials. Whether due to the cost or for other reasons, some people prefer to forgo a casket altogether.
Burial. Maryland law does not require a casket. However, you should check with the cemetery; it may have rules requiring a certain type of container.
Cremation. Maryland law states that a crematory can require a casket to be used before, during, or after cremation or ban a casket for the cremation process. (Maryland Code, Health-General, § 5-505.) Federal law requires a funeral home or crematory to inform you that you may use an alternative container, and to make such containers available to you. An alternative container may be made of unfinished wood, pressed wood, fiberboard, or cardboard.
No. Although funeral homes may sometimes be very pushy about getting you to buy caskets from them, federal law requires funeral homes to accept caskets that consumers have purchased from another source, such as an online retailer. (Learn more about your consumer rights under the FTC Funeral Rule.) You may also build your own casket, if you prefer.
Alkaline hydrolysis (more informally called "water cremation," "flameless cremation," "aquamation," and many other terms) is a chemical process that reduces a body to components of liquid and bone. It's considered a greener alternative to cremation because it uses less energy than cremation and does not release matter into the atmosphere.
Maryland legalized alkaline hydrolysis in 2010, when the state explicitly defined cremation to include processes other than heat and flame:
“Cremation” means the process of reducing human remains to bone fragments through intense heat and evaporation, including any mechanical or thermal process.
(Md. Code, Bus. Reg. § 5-101.)
While water cremation or aquamation is recognized by Maryland, you might be able to find only a small number of facilities offering the service. The equipment is expensive and public demand is still small, though it's growing. With time, facilities offering water cremation are likely to become more commonplace.
If you're interested in this option for yourself, you may want to explore pre-planning your final arrangements. Water cremation tends to cost a little more than traditional cremation. (For example, see this 2023 NPR interview on water cremation in which one funeral home prices its water cremation service at $1,000 more than traditional cremation.)
Learn more about alkaline hydrolysis.
Maryland requires that bodies be buried in an established cemetery or in a family burial plot or other area allowed by a local ordinance. (Md. Code, Health-Gen. § 5-514.) Before establishing a family cemetery, check with the county health department and the county or town clerk for any local zoning laws you must follow.
Ashes may be stored in a crypt, niche, grave, or container at home. If you wish to scatter ashes, you have many options. In Maryland, there are no state laws restricting where you may keep or scatter ashes. Generally, use common sense and refrain from scattering ashes in places where they would be obvious to others. Here are some additional tips on scattering ashes.
Scattering ashes in an established scattering garden. Many cemeteries provide gardens for scattering ashes. If you’re interested, ask the cemetery for more information.
Scattering ashes on private land. You are allowed to scatter ashes on your own private property. If you want to scatter ashes on someone else’s private land, it's wise to get permission from the landowner.
Scattering ashes on public land. You may wish to check both city and county regulations and zoning rules before scattering ashes on local public land, such as in a city park. However, many people simply proceed as they wish, letting their best judgment be their guide.
Scattering ashes on federal land. Officially, you should request permission before scattering ashes on federal land. However, you will probably encounter no resistance if you conduct the scattering ceremony quietly and keep the ashes well away from trails, roads, facilities, developed areas, campsites, and waterways. You can find guidelines for scattering ashes on the websites for some national parks. For more information, begin your search at the website of the National Park Service.
Scattering ashes at sea. The federal Clean Water Act requires that cremated remains be scattered at least three nautical miles from land. If the container will not easily decompose, you must dispose of it separately. The EPA does not permit scattering at beaches or in wading pools by the sea. Finally, you must notify the EPA within 30 days of scattering ashes at sea.
The Clean Water Act also governs scattering in inland waters such as rivers or lakes. For inland water burial, you may be legally required to obtain a permit from the state agency that manages the waterway.
For more information, including the contact information for the EPA representative in Maryland, see the EPA's page on Burial at Sea.
Scattering ashes by air. While there are no state laws on the matter, federal aviation laws do prohibit dropping any objects that might cause harm to people or property. The U.S. government does not consider cremains to be hazardous material; all should be well so long as you remove the ashes from their container before scattering.
To learn about the federal rule on funerals, which protects consumers in all states, visit the FTC's Funeral Rule page.
For more information about funeral laws in Maryland, see Maryland Home Funeral Laws.
To find out more about funerals and other final arrangements, see Nolo's section on Getting Your Affairs in Order.
Get It Together, by Melanie Cullen (Nolo), helps you gather and organize the essential details of your life for yourself and your family.
]]>In all states, it is legal to have your loved one’s body at home after they die. Maryland does not require you to involve a licensed funeral director in making or carrying out final arrangements. (See, for example, Maryland Code, Health-General, § 4-201 (2018), which defines a “mortician” as a “funeral director, mortician, or other person who is authorized to make final disposition of a body,” and Maryland Code, Health-General, § 4-212 (2018), which permits a “mortician” to file the death certificate.)
Maryland law determines who has the right to make final decisions about a person’s body and funeral services. This right and responsibility goes to the following people, in order:
If there is more than one member of a class described above -- for example, if you have several children or many siblings -- any one of them may act on your behalf if he or she confirms in writing that the other members of the class have been notified and no other member of the class objects. In the alternative, a majority of the members of a class -- say, two of your three children -- may make funeral decisions for you.
(Maryland Code, Health Occupations, § 7-410.)
Making your own document. To make a document appointing someone to carry out your final wishes, you need only write down what you want, then sign the document in front of a witness. The witness must sign the document, too. (Maryland Code, Health Occupations, § 7-410(b).)
Making an advance directive. One smart way to name your representative is to make a Maryland advance directive for health care. In your document, you can give your health care agent or another person explicit power to carry out your final arrangements. This saves the trouble of making separate documents for health care decisions and final wishes.
The official Maryland advance directive form contains a space for you to name the person who you want to handle the disposition of your body and funeral arrangements. (Maryland Code, Health -- General, § 5-603.)
For information about making an advance directive, see Living Wills & Medical Powers of Attorney.
To make a Maryland advance directive that appoints your health care agent to carry out your final plans, you can use Nolo’s Quicken WillMaker.
Note that, if you are in the military, you may name the person who will carry out your final wishes in the Record of Emergency Data provided by the Department of Defense.
Who pays for your funeral arrangements? You can either pay for your plans before you die, or you can set aside money for your survivors to use for this purpose. If you don’t do either of these things, and there’s not enough money in your estate to pay for funeral goods and services, your survivors must cover the costs.
Maryland has no embalming requirements, nor does state law specify a time frame within which you must dispose of the remains.
Refrigeration or dry ice can usually preserve a body for a short time. There are resources available to help you learn to prepare a body at home for burial or cremation. The website of the National Home Funeral Alliance is a good place to start.
If the person died of a contagious disease, you should consult a doctor.
If you will not be using a funeral director to carry out final arrangements, you must complete and file the death certificate yourself. Maryland law requires you to file the death certificate with the department of health and mental hygiene within 72 hours of the death. (Maryland Code, Health-General, § 4-212 (2018).)
The deceased person’s doctor, physician’s assistant, nurse practitioner, or a medical examiner must complete the medical portion of the death certificate within 24 hours. (Maryland Code, Health-General, § 4-212 (2018).)
Maryland has begun using an electronic death registration system, but you can still use a paper death certificate. You must obtain a blank death certificate from the institution where the person died or, if the person died at home, from the office of vital records. The medical provider or medical examiner will supply the date, time, and cause of death before returning the certificate to you for completion and filing.
You will need certified copies of the death certificate to carry out certain tasks after the death, such as arranging for the disposition of the body and transferring the deceased person’s property to inheritors. You may be able to file the death certificate and get certified copies the same day. If not, you will have to make a return trip to pick up the copies. Be prepared to pay a small fee for each copy.
In Maryland, a copy of the death certificate that has been signed by a doctor or medical examiner serves as a burial-transit permit, which allows you to move the body to prepare it for final disposition. (See Maryland Code, Health-General, § 4-215 (2018) and Code of Maryland Regulations 10.03.01.06 (2018).) For example, if someone dies outside the home, this authorization would be necessary to bring the body home for care. Or, if someone dies at home, permission is necessary to move the body to a location away from home for burial or cremation.
The cemetery manager, crematory manager, or other person in charge of final disposition must sign and file the permit with the department of health and mental hygiene within ten days after disposal of the remains. (Maryland Code, Health-General, § 4-215 (2018).)
As of October 1, 2015, Maryland requires that bodies be buried in an established cemetery or in a family burial plot or other area allowed by a local ordinance. (Maryland Code, Health-General, § 5-514 (2018).) Before establishing a family cemetery, check with the county health department and the county or town clerk for any local laws you must follow.
Some crematories require that you use a funeral director to arrange cremation. If you don’t want to use a funeral director, make sure the crematory is willing to accept the body directly from the family. The burial-transit permit also authorizes cremation -- no additional permit is required. (Maryland Code, Health-General, § 4-215 (2018).) However, there is a required waiting period of 12 hours before cremation may occur. (Code of Maryland Regulations 09.34.08.07 (2018).)
For more information about cremation, including information on scattering ashes, see Burial and Cremation Laws in Maryland.
Even the most staunch home funeral advocates know that learning to care for one’s own dead can be difficult, especially during a time of grief. If you need help, there are people available to coach you through the process. You can find local guides, consultants, and other resources by visiting the National Home Funeral Alliance website. The book Final Rights, by Joshua Slocum and Lisa Carlson, also offers extensive information on the subject.
For more information about final arrangements and documenting your final wishes in advance, see Nolo’s section on Getting Your Affairs in Order.
]]>You can use a small estate proceeding in Maryland if the fair market value of the probate estate (see below) does not exceed:
(Md. Code Ann. § 5-601.) The "probate estate" is all of the property the deceased person left behind that is subject to probate. Certain types of property don't count, such as:
So even relatively large estates might still qualify as a "small estate" for purposes of this proceeding.
Below is an overview of Maryland's small estate proceeding.
To open the small estate proceeding, you'll need to file a Petition for Administration of Small Estate. This petition must include:
(Md. Code Ann. § 5-602.) You'll also need to attach a certified copy of the death certificate, the will (if there was one), a list of assets and debts, and a list of "interested persons" (those who inherit under the will, if there is one, as well as those who would inherit under Maryland's intestacy laws if there were no will).
Once the court authorizes you to act as the personal representative of the estate, it may authorize the payment of certain amounts, such as funeral expenses and family allowances (amounts that are set aside for a surviving spouse and minor children under Maryland law). If there's anything left in the estate, you'll likely need to give notice of the small estate proceeding to potential creditors. After they receive notice, creditors will have one month to file a claim. (Md. Code Ann. § 5-603.) This time period is shorter than regular probate.
In some circumstances, you'll also need to post a bond of $10,000 while the proceeding is ongoing. This bond is essentially a type of insurance to protect the assets of the estate. (Md. Code Ann. § 5-604.)
Once you get the go-ahead from the court, you'll use the estate assets to pay any estate debts. After debts are paid, you'll distribute the remaining property to the inheritors.
While the small estate proceeding might seem a little complicated, rest assured that the procedure is much more streamlined than full probate. If your estate qualifies as a small estate, it won't have to jump through many of the hoops of full probate, and your loved ones will get the property sooner.
For more help handling an estate in general, see The Executor's Guide, by Mary Randolph (Nolo). For an introduction to how you can plan your estate to help your survivors, try Estate Planning Basics, by Denis Clifford (Nolo).
For more on Maryland estate planning issues, see our section on Maryland Estate Planning.
]]>A "living" trust (also called an "inter vivos" trust) is simply a trust you create while you're alive. The beneficiaries you name in your living trust receive the trust property when you die. You could instead use a will, but wills must go through probate—the court process that oversees the transfer of your property to your beneficiaries.
Many people create a revocable living trust as part of their estate plan. These trusts can be modified or revoked at any time. Typically, you'll name yourself as the "trustee" of your trust. This means that while you are alive, you retain control of the trust and its property. In your trust document, you will also name a "successor trustee" to take over and manage the trust (distribute your property) after you die. (If you create a shared living trust, as is often done by spouses, then your successor trustee would assume control after both spouses have died.)
In contrast, irrevocable trusts cannot be revoked or modified after they are signed. Irrevocable trusts can be useful tools for specific goals, like reducing taxes, but they require giving up ownership and control of trust property.
When you set up a living trust to transfer your property to your loved ones after your death, you can potentially save them time, hassle, and money. Property left through a will (rather than a living trust) might be tied up for months or even years in probate court, and could involve significant court costs and lawyers' fees. By contrast, property left through a trust can be distributed to your beneficiaries almost immediately, and often without the need for an attorney.
Some states have adopted a model law called the Uniform Probate Code to streamline the probate process, but unfortunately, Maryland is not one of them. However, Maryland does offer a simplified probate process for "small" estates. Your estate can qualify for this probate shortcut if:
You might be surprised to learn that not all of your property is subject to probate. (See How to Avoid Probate for a list of property that doesn't count toward the $50,000 or $100,000 amount.) If you think your estate will qualify, you might not need to worry about making a living trust just to avoid probate, since the probate procedure will be fairly quick and easy anyway.
Yes, you'll still need a will. This might seem confusing—isn't the point of a living trust to avoid needing a will? Yes, it is, and your will might never be used. But you should still write one, for one or both of the following reasons:
If you don't have a will, any property that isn't transferred by your living trust or other method (such as joint tenancy) will go to your closest relatives as determined by Maryland state law.
Probably not. Most people do not need to worry about federal estate taxes because the federal estate tax is levied only on estates worth close to $12 million (or almost $24 million for married couples). That said, Maryland has its own separate state estate tax, which has a lower threshold. (Just to make matters more confusing, Maryland also imposes an inheritance tax.)
If you're worried about estate taxes, you might be able to use a more complicated trust (such as an AB trust) to reduce or avoid estate taxes—but you'll want to consult a lawyer.
To make a living trust in Maryland, you:
You can use WillMaker & Trust to make a living trust using your computer. It has a simple interview format that allows you to complete the trust at your own pace, and it gives you lots of legal and practical help along the way. Based on your responses, the program produces a living trust document customized for you and your situation. With WillMaker & Trust, you can also make a will, powers of attorney, health care directives, and many other useful documents. Use it just for yourself or for your entire family.
For more on Maryland estate planning issues, see Maryland Estate Planning.
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