Maryland Power of Attorney Laws: Durable, Medical, and Financial POA (2026)

Maryland adopted the Maryland General and Limited Power of Attorney Act, a modified version of the Uniform Power of Attorney Act (UPOAA), codified at Md. Code, Estates and Trusts (Est. & Trusts) §§ 17-101 through 17-204. The law has two features that set Maryland apart from most other states. First, a written power of attorney is durable by default under Est. & Trusts § 17-105: it survives the principal's incapacity automatically unless the document states otherwise. Second, valid execution requires the principal's signature, acknowledgment before a notary public, AND attestation by two adult witnesses, with the notary permitted to serve as one of those witnesses under Est. & Trusts § 17-110. Maryland provides statutory forms for both personal financial and limited real-property powers of attorney. Medical and health care decisions are governed by a completely separate instrument: the advance directive under the Maryland Health Care Decisions Act, Md. Code, Health-General §§ 5-601 through 5-618.

What a Power of Attorney Does in Maryland

A power of attorney is a written document in which a principal grants authority to an agent to act on the principal's behalf in financial, legal, and property matters. The scope of that authority can be as broad or as narrow as the principal chooses.

Maryland law recognizes general powers covering a wide range of financial matters, limited powers restricted to a particular transaction or category of property, and durable powers that continue even if the principal later becomes incapacitated. All of these fall under Est. & Trusts Title 17.

An agent under a Maryland POA is a fiduciary. That means the agent must act in the principal's best interest, avoid conflicts of interest, and keep records of every transaction made on the principal's behalf. The agent's authority exists to benefit the principal, not the agent.

A POA ends automatically at the principal's death. After death, the personal representative or executor of the estate takes over. The agent has no authority to act once the principal has died.

Durable Power of Attorney in Maryland

One of the most important features of Maryland's law is its default durability rule. Under Est. & Trusts § 17-105, a written power of attorney is durable automatically: the principal's subsequent incapacity does not terminate the agent's authority unless the document itself expressly says otherwise. This means Maryland principals do not need to add special "durable" language to make a POA survive incapacity. A POA that says nothing about incapacity is durable.

Principals who want a non-durable POA, one that ends if they become incapacitated, must include language in the document stating that the power terminates upon incapacity.

Md. Code, Est. & Trusts § 17-112 sets out the full list of circumstances that terminate a power of attorney:

• The principal's death.
• The principal's incapacity, but only if the POA is not durable.
• Revocation by the principal.
• An expiration date or condition stated in the document.
• Accomplishment of the POA's specific purpose.
• Death, incapacity, or resignation of the agent, unless a successor agent is named.

An agent's authority remains exercisable until it is actually terminated, even if time has passed since the POA was executed, unless the document provides otherwise.

A separate protection exists in Est. & Trusts § 17-106: good-faith acts by an agent who had no actual knowledge of the principal's death or the revocation of the POA remain binding on the principal's estate.

How to Create a Valid Maryland Power of Attorney

Est. & Trusts § 17-110 sets out the execution requirements for any POA executed on or after October 1, 2010. Three things are required:

1. Signature by the principal. The principal must sign the document. If the principal is physically unable to sign, another adult may sign on the principal's behalf at the principal's direction and in the principal's physical presence.

2. Acknowledgment before a notary public. The principal must acknowledge the signature before a notary public. The acknowledgment may be done in the notary's physical or electronic presence.

3. Attestation by two adult witnesses. Two adult witnesses must attest and sign the document. The notary public may serve simultaneously as one of the two required witnesses, reducing the number of additional persons needed to just one. Witnesses must be in the physical or electronic presence of both the principal and each other.

For electronic or remotely witnessed POAs (other than those involving real estate transactions), additional requirements apply: the parties must appear before a supervising attorney, the principal must be a Maryland resident or physically in Maryland at the time of signing, and the supervising attorney must create a certified paper copy.

Maryland offers two statutory forms. The personal financial power of attorney (Est. & Trusts § 17-202) covers broad financial authority including real property, bank accounts, investments, taxes, retirement accounts, government benefits, insurance, litigation, and digital assets. The limited power of attorney (Est. & Trusts § 17-203) is tailored for specific transactions such as a single real estate closing or a defined category of financial matters.

Under Est. & Trusts § 17-104, a person may not require an additional or different form of power of attorney for any authority granted in a Maryland statutory form. A third party who wrongfully refuses to accept a valid statutory form POA can be ordered by a court to accept it and may be liable for the attorney's fees and costs incurred to enforce acceptance.

Out-of-state POAs are valid in Maryland if they complied with the law of the jurisdiction where they were executed, under Est. & Trusts § 17-108. Photocopies and electronic copies carry the same legal weight as originals.

What a Maryland Agent Can and Cannot Do

An agent who accepts a Maryland POA takes on fiduciary duties under Est. & Trusts § 17-113. The agent must:

• Act in accordance with the principal's reasonable expectations and best interest.
• Act loyally and avoid conflicts of interest that impair impartial judgment.
• Keep a record of all receipts, disbursements, and transactions made on behalf of the principal.
• Exercise care, competence, and diligence appropriate to the circumstances.
• Preserve the principal's estate plan where feasible, considering tax minimization, the principal's maintenance needs, and eligibility for government benefits.
• Cooperate with any person designated to make health care decisions for the principal.

Certain powers require explicit authorization in the document and principal initials to activate in the statutory form. For the personal financial POA, these include making gifts to family or charity, creating or changing survivorship rights on joint accounts, changing beneficiary designations on insurance or retirement accounts, and disclaiming property. An agent who is not an ancestor, spouse, or descendant of the principal may not use the principal's property to benefit the agent without express written authorization.

An agent does not have to accept the appointment. But if an agent has accepted and the principal requests an accounting, the agent must respond within 30 days or explain in writing why additional time is needed, with a maximum 30-day extension permitted under Est. & Trusts § 17-102.

Advance Directive and Health Care Agent in Maryland

A Maryland financial power of attorney does not authorize an agent to make health care decisions. Medical authority requires a completely separate document: an advance directive under the Maryland Health Care Decisions Act, Md. Code, Health-General §§ 5-601 through 5-618.

An advance directive under Health-General § 5-601 can serve two purposes: it can name a health care agent to make medical decisions for the principal when the principal is incapable of making an informed decision, and it can contain written instructions about specific treatments the principal does or does not want.

Under Health-General § 5-602, a written or electronic advance directive must be:

• Dated.
• Signed by the declarant, or signed at the declarant's direction.
• Witnessed by two individuals in the physical or electronic presence of the declarant.

The health care agent being appointed may not serve as a witness. At least one witness must not stand to benefit financially from the declarant's death or receive any portion of the declarant's estate.

Notarization is not required for a Maryland advance directive. This is different from the financial POA, which requires notarization.

The following people may not serve as a health care agent: an owner, operator, or employee of a health care facility that is providing care to the declarant (unless they are also a family member who would qualify as a surrogate), or anyone subject to a protective order against the declarant. A spouse who is separated or whose marriage is being dissolved may not serve unless the declarant expressly consents.

When the principal is incapable of making an informed health care decision, the agent's authority activates. The agent is bound by the principal's known wishes, prior statements, and best interests. The agent must cooperate with the financial POA agent if both are active.

To revoke an advance directive, a declarant may execute a written revocation, make an oral revocation (documented by the health care practitioner and a witness in the medical record), physically destroy the document, or execute a new advance directive. The declarant should notify any parties who received copies, including the named health care agent and treating physicians. This is governed by Health-General § 5-604.

Revoking or Ending a Maryland Power of Attorney

A principal may revoke a financial power of attorney at any time while competent. The most reliable method is a written revocation signed and dated by the principal. Oral revocation is recognized but can cause practical problems when third parties have not received notice.

Executing a new power of attorney does not automatically revoke an earlier one unless the new document expressly states that prior powers are revoked. Principals should include clear revocation language in any replacement POA and should notify all agents and relevant third parties, such as banks and financial institutions, in writing.

A Maryland POA also terminates automatically when the principal dies, when the agent dies, becomes incapacitated, or resigns without a named successor, or when an action is filed for dissolution or annulment of the agent's marriage to the principal, or their legal separation (unless the document provides otherwise). If the POA was created for a specific transaction, it ends once that transaction is complete.

A good-faith agent who acts without actual knowledge of revocation or the principal's death is protected under Est. & Trusts § 17-106. An agent may execute an affidavit confirming they lacked actual knowledge of any terminating event, and that affidavit serves as conclusive proof of non-revocation for third parties who rely on it.

For a broader overview of how powers of attorney work across all states, see our national Power of Attorney guide.

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This page provides general legal information about Maryland power of attorney laws and is not legal advice. Maryland estate planning involves individual circumstances that an attorney licensed in Maryland can assess. Consult a qualified Maryland attorney before executing or relying on any power of attorney or advance directive.

Last reviewed: May 2026. Governing statutes: Md. Code, Est. & Trusts §§ 17-101 to 17-204 (Maryland General and Limited Power of Attorney Act) and Md. Code, Health-General §§ 5-601 to 5-618 (Maryland Health Care Decisions Act).