Why Every Maryland Resident Needs a Will
Creating a will is one of the most important steps you can take to protect your family and honor your wishes after you are gone. Yet, despite its importance, nearly six out of ten Maryland adults do not have a valid will, meaning their families often face extra delays, costs, and stress during probate. Whether you have significant assets or a modest estate, having a legally valid will in place gives you control over what happens to your property, your dependents, and your legacy.
This guide explains Maryland's current will requirements, what happens if you die without one, and key tax considerations every Maryland resident should understand. This information is general and educational in nature — please consult a qualified Maryland estate planning attorney for advice specific to your situation.
Legal Requirements for a Valid Will in Maryland
Maryland law sets clear requirements that a will must meet before a court will recognize it as valid. Failing to follow these rules can result in the will being rejected entirely, leaving your estate subject to state intestacy laws.
Basic Requirements Under Maryland Law
- Age and capacity: The person making the will (called the testator) must be at least 18 years old and legally competent at the time the will is executed.
- Written document: The will must be in writing and signed by the testator.
- Two witnesses: The will must be attested and signed by two or more credible, disinterested witnesses in the presence of the testator.
Holographic Wills
Maryland does permit handwritten (holographic) wills with no witnesses in limited situations, but they are generally not advisable due to the risk of disputes over their validity.
Electronic Wills and Remote Witnessing
Thanks to a 2022 law, Maryland now allows testators to sign wills electronically and have witnesses present remotely, making the process more accessible — especially when in-person signing is not possible. However, Maryland also requires that a certified paper copy of the will be made and safely stored. For those with complex estates or unique wishes, consulting an estate planning attorney remains strongly recommended, as errors can mean the difference between a valid will and intestacy.
What Should Your Maryland Will Include?
A well-drafted Maryland will typically addresses the following:
- Asset distribution: The main purpose of a will is to specify how your assets will be distributed after your death.
- Executor designation: Name an executor — and a backup executor — to administer your estate if your first choice is unable or unwilling to serve.
- Guardianship: If you have minor children, your will is the proper legal document to name a guardian for them.
- Specific bequests: You may leave specific items of personal property to specific individuals or charitable organizations.
Storing and Updating Your Will in Maryland
Where to Keep Your Will
Registering your will is not required in Maryland. Maryland law gives you the option to file your will with the Register of Wills for safekeeping, but this is entirely voluntary. The Register will keep the will under seal until the will maker's death. Alternatively, you can keep your will at home, in a safe deposit box, or with your attorney — whatever feels most secure to you.
When to Update Your Will
Life changes, and your will should keep pace. In particular, be aware that if you and your spouse divorce after you make your will, Maryland law automatically revokes any language leaving property to your spouse or naming your spouse as executor — unless your will specifically states that a divorce will not affect it. If you need to make changes, it is best to revoke the old will and create a new one, or add a formal amendment called a codicil, executed with the same formalities as the original will.
Additionally, several important legislative updates took effect on October 1, 2025, that impact how estates are handled in Maryland. One significant change is that unpaid child support was added as a priority payment in the order of claims against an estate under Estates and Trusts § 8-105, meaning such debts are settled before other estate distributions are made.
What Happens If You Die Without a Will in Maryland?
Dying without a valid will — known as dying "intestate" — means the state of Maryland decides how your assets are distributed, not you. Maryland law relies solely on blood relationships and legal family connections to divide your estate, without regard for your personal wishes, emotional bonds, or verbal instructions you may have given to loved ones.
Maryland's Intestate Succession Order
Maryland's intestacy laws distribute assets based on a strict priority order. Common scenarios include:
- Married with minor children: Your spouse receives half, and the other half is distributed to your minor children.
- Married with adult children who are not also children of the surviving spouse: Your spouse receives the first $100,000 plus half of the remaining probate property, and the other half goes to your children.
- Married with adult children who are also the children of the surviving spouse: Your spouse receives 100% of the probate estate.
- No spouse and no children: If there is no surviving spouse and no descendants, but there are surviving parents, they inherit the entire estate in equal shares.
Who Is Left Out by Intestacy Laws?
Maryland's intestacy laws do not consider blended families, unmarried partners, or personal preferences. Maryland does not recognize common-law marriage, and intestacy laws give unmarried partners no inheritance rights — regardless of how long you lived together, your partner would receive nothing from your probate estate. Close friends, stepchildren not legally adopted, and charitable causes you cared about are similarly excluded.
The Probate Process Without a Will
When someone dies without a will in Maryland, their loved ones must navigate the intestate succession process through probate. Intestate estates go through the Orphans' Court, which supervises almost every step of the administration process. Without a named executor, the court follows a statutory priority list to appoint an administrator — starting with the surviving spouse, then adult children, then parents, then siblings. From the moment of death until the court issues letters of administration, the estate's assets are frozen. Without a will, this process can be more prolonged, more complicated, and may lead to potential disputes among heirs.
Maryland Estate and Inheritance Taxes
Maryland holds the distinction of being the only state in the country that imposes both a state estate tax and a state inheritance tax. Understanding how these taxes work is a critical component of any Maryland estate plan.
Maryland Estate Tax
For 2025, Maryland's state estate tax exemption is $5 million per individual. Maryland has not indexed its exemption for inflation, and the threshold has remained at $5 million since 2019. Tax rates on estates exceeding this exemption are graduated, ranging from approximately 0.8% up to 16% depending on the taxable estate size. Married couples can protect up to $10 million through portability of the unused exemption, but the personal representative must file a Maryland Estate Tax Return and make the portability election within nine months of the first spouse's death.
Note that the federal estate tax exemption is currently $15 million per individual following the One Big Beautiful Bill Act signed in July 2025, meaning estates between $5 million and $15 million may owe Maryland estate tax but no federal estate tax — a critical planning consideration unique to Maryland residents.
Maryland Inheritance Tax
Maryland also imposes a 10% inheritance tax on assets left to individuals who are not close relatives. Direct or lineal heirs — including a spouse, child, grandchild, stepchild, parent, grandparent, and sibling — are exempt from this tax. However, nieces, nephews, cousins, friends, and unrelated beneficiaries are still subject to the 10% inheritance tax. Notably, for decedents dying on or after October 1, 2023, a surviving registered domestic partner is also exempt from inheritance tax.
It is important to understand that a will does not in itself help you avoid either Maryland estate or inheritance taxes. Proper tax-minimization strategies require careful planning with a qualified estate planning attorney.
Key Takeaways for Maryland Residents
- A valid Maryland will requires you to be at least 18, have the document in writing, and have it signed by two disinterested witnesses.
- Electronic wills and remote witnessing are now permitted in Maryland, with certain requirements.
- Without a will, Maryland's intestacy laws — not your wishes — control how your estate is distributed.
- Unmarried partners, unregistered domestic partners, and friends receive nothing under Maryland's intestacy laws.
- Maryland is the only state with both an estate tax and an inheritance tax, making professional estate planning especially important.
- The Maryland estate tax exemption is $5 million per individual for 2025, with rates up to 16% on the excess.
- The 10% inheritance tax applies to non-lineal heirs — careful beneficiary designation can help minimize this burden.
Take the Next Step: Protect Your Legacy
Creating or updating a will is one of the most meaningful gifts you can give your family. It removes uncertainty, reduces conflict, and ensures that the people and causes you care about are protected. The attorneys at Leeds Law Firm are experienced in Maryland estate planning and are here to help you navigate every step of the process — from drafting a legally sound will to developing a comprehensive plan that addresses taxes, guardianship, and more.
Contact Leeds Law Firm today to schedule a consultation with a Maryland estate planning attorney and take the first step toward securing your legacy.
Disclaimer: This article is intended for general informational purposes only and does not constitute legal advice. Estate planning laws are complex and fact-specific. Please consult a qualified Maryland attorney for guidance tailored to your individual circumstances.
