Wills and estate planning in Maryland

Researched 2026-10-20 · confidence: medium · 2026 figures

In plain words: in Maryland a will is valid when it's signed in front of 2 adult witnesses. There is a state estate tax. There is an inheritance tax. The federal estate tax exemption is $15,000,000 a person in 2026.

Witnesses to a will	2
Handwritten (holographic) will	Not recognised
Self-proving affidavit	Available
Electronic wills	Allowed
Power of attorney	Notary + 2 witnesses
Health care directive	2 witnesses
State estate tax	Yes
State inheritance tax	Yes
Community property	No
Age of majority / UTMA age	18 / 21

Signing a will

Statute: Md. Code, Est. & Trusts §4-102.

No Maryland statute voids a gift to an interested witness and §4-102 does not address it; secondary sources say a beneficiary-witness does not invalidate the will, but use disinterested witnesses (not confirmed in statute text - verify).

Two credible witnesses in the testator's physical presence (or electronic presence for electronic/remotely witnessed wills). Maryland has no UPC-style separate self-proving affidavit for paper wills; instead include an attestation clause reciting due execution so the register presumes due execution (§5-303). Electronic and remotely witnessed wills authorized since 2021 (HB 1261), amended 2022 (Chs. 176/177): requires a supervising attorney route (§4-102(c)) or testator route (§4-102(d)) with a 'certified will' (paper copy with signatures plus certification), testator must be MD resident or physically in MD, remote witnesses must be US residents physically in US; the certified paper will is deemed the original (§4-102(e)). Holographic wills NOT valid except a will entirely in the handwriting of a member of the armed services signed outside the US/territories, which becomes void one year after discharge if the testator is then alive and has capacity (§4-103). Research caveats: Interested-witness rule not confirmed in statute text. Elective share (§3-203) and inheritance tax exemptions (§7-203) from established knowledge, not re-read this session. UTMA age 21 per Est. & Trusts §13-320 (older code version).

Power of attorney

Statute: Md. Code, Est. & Trusts §§17-101 to 17-205 (Maryland General and Limited Power of Attorney Act).

Executed on/after Oct. 1, 2010: must be signed, ACKNOWLEDGED before a notary, AND attested and signed by two adult witnesses in the principal's presence and each other's (physical or electronic presence) (§17-110(a)); the notary may serve as one of the witnesses (§17-110(b)). Remote execution allowed with supervising attorney (§17-110(c)). Statutory forms: Maryland Statutory Form Personal Financial Power of Attorney and Statutory Form Limited Power of Attorney (§§17-202, 17-203). Act is modeled on, but is not, the UPOAA. Gifts, trust creation/amendment, beneficiary designations and similar 'hot powers' require express grant (believed §17-204; section number not verified). Third parties must accept statutory-form POAs subject to statutory exceptions.

Health care directive

Called: Advance directive (health care agent appointment and/or living will).

Statute: Md. Code, Health-Gen. §§5-601 to 5-618 (Health Care Decisions Act).

The health care agent may not be a witness, and at least one witness must not knowingly be entitled to any part of the declarant's estate or otherwise financially benefit from the death (Health-Gen. §5-602(c)).

Witnesses may sign in physical or electronic presence. Electronic advance directives allowed; the state-designated HIE may accept an unwitnessed electronic video advance directive stored by an MHCC-recognized service (§5-602). Oral directives also recognized in some circumstances (§5-602(d)).

If there's no will: what a spouse gets

The surviving spouse takes the entire estate if there is no surviving minor child and all surviving issue are also the spouse's, but only one-half if any surviving child is a minor (Est. & Trusts §3-102(a)-(c)).

A spouse's right to a share

Surviving spouse may elect one-third of the net estate if there is surviving issue, otherwise one-half (Est. & Trusts §3-203).

Estate and inheritance tax

Maryland estate tax applies above a $5,000,000 exclusion (not indexed; plus deceased spousal unused exclusion) for deaths in 2026 (Md. Code, Tax-Gen. §7-309(b)).

Maryland inheritance tax of 10% applies to property passing to non-exempt beneficiaries (e.g., nieces, nephews, friends); spouses, children and other lineal descendants, parents, siblings and certain others are exempt (Md. Code, Tax-Gen. §§7-203, 7-204).

Probate

Moderate: administrative probate through the Register of Wills; small estate administration is available when Maryland property is $50,000 or less, or $100,000 or less if the surviving spouse is the sole legatee or heir (Est. & Trusts §5-601).

Official form: marylandattorneygeneral.gov.

Money God drafts a Maryland will, power of attorney and health care directive from a short interview, then you send it to your attorney for review before signing.

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Sources

Researched from state statutes and official forms. Laws change; this page is information, not legal advice. Every Money God draft is reviewed by a licensed attorney in your state before you sign it.