Moved to Florida from Maryland? What happens to your estate plan

What Maryland can still reach

• Maryland taxes estates over $5,000,000 at up to 16 percent of the amount above $5,000,000. The figure is not indexed for inflation.

  Applies to 2026.

• A surviving spouse can use the first spouse's unused Maryland exclusion, but if the first spouse died a Maryland resident or owned Maryland property, a Maryland estate tax return must be filed on time to make the election.

  Applies to 2026.

• Maryland's inheritance tax is 10 percent of what passes to anyone outside the exempt group. Exempt are a spouse, children (including stepchildren) and their descendants, the spouse of a child or descendant, parents (including stepparents), grandparents, and siblings.

  Applies to 2026.

• For a decedent who lived elsewhere, both taxes reach Maryland real estate and tangible personal property located in Maryland. Stocks, bank accounts, and other intangibles of a Florida resident are not reached.

  Applies to 2026.

For comparison: The federal basic exclusion amount is $15,000,000 per person for 2026, and a surviving spouse may use the unused exclusion of the first spouse to die (portability). Florida has no estate tax and no inheritance tax.

Worth knowing

Leaving a Maryland house or condo to a niece, nephew, friend, or unmarried partner brings the 10 percent inheritance tax into play even after you have moved to Florida.

Proving you left

Every state with an income or estate tax has a reason to question a move to Florida. Your estate planning documents are part of the record: a will that recites your Maryland address and Maryland law points the wrong way. How domicile is decided and the Florida domicile checklist.

Your Maryland documents in Florida

• Is my out-of-state will valid in Florida?
• Can someone who lives out of state be my personal representative?
• Will my power of attorney work at a Florida bank?
• Do my health care directives work in Florida?
• Is my trust actually holding anything?