Executors Living Outside Maryland or Abroad: Citizenship, Resident Agent and Bond
Maryland grants letters to a personal representative from another state or country only on two conditions: a Maryland resident agent for service and, for anyone who is not a US citizen, permanent residence in the United States and a close family relationship to the decedent.
By Caroline Esche Ashford, PhD, JD · Law stated as of October 2026
Summary.
- The register of wills or the orphans’ court may grant letters to a trust company, another corporation authorized by law or any individual, subject to the exclusions of Md. Code, Est. & Trusts § 5-105(c).
- A person who is not a US citizen may not receive letters unless he or she is a permanent resident of the United States and the decedent’s spouse, ancestor, descendant or sibling (§ 5-105(c)(4)).
- A nonresident of Maryland may receive letters only if an irrevocable designation of a Maryland resident as agent for service of process is on file with the register (§ 5-105(c)(6)).
- A child abroad who holds only a foreign citizenship therefore cannot serve in Maryland, even when named in the will; a child abroad who is a US citizen can serve with a resident agent.
- Bond with surety is required unless the will or all interested persons excuse it, and even an excused personal representative gives a bond for the debts and the Maryland inheritance tax (§ 6-102(a) and (b)).
Part I. Who may receive letters in Maryland
Letters are granted by the register of wills in administrative probate or by the orphans’ court in judicial probate. Both follow a statutory order of priority: first the personal representatives named in a will admitted to probate, then the personal representatives nominated under a power conferred in the will, then the surviving spouse (and, in an intestate estate, the registered domestic partner and the children), then the residuary legatees, and further classes down to any other person (Md. Code, Est. & Trusts § 5-104).
Letters may go to a trust company, another corporation authorized by law to be a personal representative, or any individual, subject to the exclusions of § 5-105(c) (Md. Code, Est. & Trusts § 5-105(b)). The exclusions apply at the time a determination of priority is made. Two of them decide most estates with a family member abroad.
Part II. Citizenship: the permanent resident requirement
Letters may not be granted to a person who is not a citizen of the United States unless the person is a permanent resident of the United States and is the decedent’s spouse, ancestor, descendant or sibling (Md. Code, Est. & Trusts § 5-105(c)(4)). Both conditions must be met. A daughter of the decedent who is a foreign national with a green card qualifies. A foreign national living abroad without permanent residence does not qualify, whatever the relationship, and a green card holder who is a niece, a friend or a business partner of the decedent does not qualify either.
A person named in the will who falls under the exclusion does not receive letters, and the register or court turns to the next eligible person in the order of § 5-104.
Part III. Residence: the resident agent
A nonresident of Maryland, whether living in Virginia or in France, may receive letters only if there is on file with the register an irrevocable designation of an appropriate person residing in Maryland, on whom service of process may be made with the same effect as personal service on the nonresident in the state (Md. Code, Est. & Trusts § 5-105(c)(6)).
A US citizen living abroad can therefore serve in Maryland with a resident agent, and so can a permanent resident living in another state who is a close relative of the decedent. A foreign national living abroad cannot serve with or without an agent, because the citizenship exclusion applies independently of residence.
Letters in Maryland
| Person named or applying | Letters available | Condition |
|---|---|---|
| US citizen living in Maryland | Yes | Bond unless excused (§ 6-102) |
| US citizen living in another state or abroad | Yes | Irrevocable designation of a Maryland resident agent (§ 5-105(c)(6)) |
| Permanent resident who is the spouse, ancestor, descendant or sibling | Yes | Resident agent if living outside Maryland |
| Permanent resident with another relationship to the decedent | No | § 5-105(c)(4) |
| Foreign national without permanent residence | No | § 5-105(c)(4), whatever the relationship |
| Trust company or other authorized corporation | Yes | § 5-105(b); a national banking association or trust company gives no bond (§ 6-102(c)(1)) |
Part IV. The bond
Unless the will expressly excuses a bond or all interested persons waive it in writing, every personal representative executes a bond to the State of Maryland, for the benefit of interested persons and creditors, with a surety approved by the register (Md. Code, Est. & Trusts § 6-102(a)). Even where the bond is excused, a bond is given in an amount the register or court considers sufficient to secure the payment of the debts and of the Maryland inheritance taxes payable by the personal representative (§ 6-102(b)(1)), and the court may require a full bond during the administration on the petition of an interested person or creditor for good cause (§ 6-102(b)(3)). The premium is charged to the estate (§ 6-102(g)).
Maryland adds no separate bond requirement for nonresidents. A will written for a family with members abroad therefore excuses the bond expressly where that is intended.
Part V. When the person named cannot serve
Where the executor named in the will is excluded, letters go to a co-executor or successor named in the will, to a person nominated under a power conferred in the will, or to the next class in the order of § 5-104. A will can anticipate the exclusion by naming a US citizen or a trust company as co-executor or successor, or by giving a family member abroad a power to nominate the personal representative, which places the nominee in the second class of priority (Md. Code, Est. & Trusts § 5-104(2)).
Where the executor lives makes no difference to the federal duties. The executor files the decedent’s final income tax return, the estate’s income tax returns and, where required, the estate tax return, and an executor who pays other debts of an insolvent estate before a federal tax claim is personally liable to the extent of the payment (31 U.S.C. § 3713(b)). Income the estate carries out to an heir who is not a US person is subject to withholding. The Fiduciary Services page sets out these duties. Maryland also levies an estate tax and an inheritance tax; the situation page on estates with heirs abroad summarizes both.
- Check citizenship and residence first
A named executor who is not a US citizen qualifies only as a permanent resident and a close relative of the decedent.
- Designate the resident agent
A Maryland resident willing to accept service, designated irrevocably in the filing with the register.
- Read the bond clause
Whether the will expressly excuses bond; if not, written waivers from all interested persons or a surety.
- Plan for the remaining bond
An excused bond still leaves a bond for the debts and the Maryland inheritance tax.
- Use the will’s alternatives
A co-executor, a successor or a nominee under a power in the will where the person first named is excluded.
- Review wills for children abroad
Name a personal representative who can qualify, or give the child abroad a power to nominate one.
How the firm helps
The firm’s attorneys are licensed in Washington DC, Maryland, Virginia and California and administer estates in all four, or act as counsel to a family member who serves as personal representative. For a personal representative who lives outside Maryland or abroad, the firm prepares the petition and the filings the court requires of a nonresident, arranges the resident agent and the bond, advises the family where the person named in the will cannot qualify, and conducts the administration through the final account.
Where no relative is available to serve, the firm may act as personal representative. The estate’s federal and state tax returns, the withholding on distributions to heirs abroad and the correspondence with the heirs’ advisers in their own countries, in English, German or French, are handled in the same engagement. The situation page An estate in Washington DC, Maryland, Virginia or California has heirs abroad describes that engagement.
Law stated as of October 2026.
This page is general information as of the date stated and is not legal or tax advice. The application of the rules and conventions described depends on the facts of each case.
