Legal Question in Wills and Trusts in Maryland

The question is a bit unclear. Monies that are inherited from an estate are subject to inheritance but not income tax from the person who receives the money. Sometimes the estate must pay income tax, however, on this money before it is given to the beneficiary (for example, certain types of IRAs where the deceased person didn't ever pay income tax on the money or where an estate earns money while the estate is ongoing). If you instead are asking whether money you inherit counts as "income" for other purposes, it depends. Generally inheritance does not count as income but may count as a personal asset.