BUREAU INFORMATION

• Electronic Services
• Compliance
• Office of Tax PolicyFuel Tax
• Income/Estate Tax
• Property Tax
• Sales/Use & Service Provider Tax
• Other Taxes
• Tax Relief
• FAQs
  • Sales Tax
  • Individual Income Tax
  • 1040 FastFile
  • Partnerships & S Corporations
  • Pass-through Entity Withholding
  • Estate Tax
  • Tax and Rent Refund
  • Income Tax Withholding/ Unemployment Contributions
  • Business Equipment Tax Reimbursement
  • Form 1099G, 1099-MISC, and 1099-INT
  • Quality Child Care Investment Tax Credit
  • Insurance Taxes
  • Real Estate Withholding
  • Corporate Income Tax
  • Pine Tree Development Zone
• Useful Links

Any reference to federal law in relation to 2010 decedents is to federal law in 2009.

• 01. Do I have to file a Maine estate tax return?

• 02. How do I file for an extension?

• 03. What documents must I include with the Maine estate tax return (706ME)?

• 04. What is Form 706ME-EZ used for?

• 05. What attachments should I include with Form 706ME-EZ?

• 06. What is the process for filing a Certificate of Discharge of Estate Tax Lien for real and tangible personal property in an estate?

• 07. What is the gross value of the estate? Is this the same thing as the probate value of the estate?

• 08. Does Maine conform to the federal law and regulations regarding the alternate valuation date? If so, does the conformity extend to gap estates, those estates taxable to Maine, but not federally taxable?

• 09. Do I have to have an appraisal for real estate?

• 10. Is the federal value of an estate automatically accepted as its value for Maine purposes?

• 11. The IRS gives a credit for tax paid on recently inherited assets. Does Maine have a similar credit?

• 12. If the estate of a Maine resident decedent contains intangible property located in another state, such as funds in a bank account, is that property taxable to Maine?

• 13. If the estate of a nonresident decedent contains real or tangible personal property located in Maine, is that property taxable to Maine?

• 14. If a nonresident decedent owns property in Maine and the property qualifies for the estate tax marital deduction and the decedent's estate is taxable, is the decedent's estate still required to file a Maine return?

• 15. I file a federal Form 706-QDT for a Maine decedent who had a noncitizen surviving spouse. What are my obligations to Maine?

• 16. Can I ask for an abatement of penalties?

• 17. I am completing a Maine estate tax return (Form 706ME) and federal and Maine fiduciary income tax returns (Forms 1041 and 1041ME) for a gap estate (taxable to Maine, but not federally). How do I report the administrative expenses?

• 18. According to 36 MRSA § 4064, Maine property in a trust, LLC or pass-through entity is included in the estate of a nonresident decedent. What Maine property held by the trust, LLC or pass-through entity is includible in the gross value of property?

• 19. How is Maine real and tangible personal property in a pass-through entity valued for purposes of a nonresident member decedent’s estate?

• 20. Does Maine Revenue Services accept facsimile signatures on tax returns completed by either a taxpayer or by a paid preparer?

• 21. If the probate court requires security to ensure that the Maine estate tax is paid, is there another way of doing this other than obtaining a bond?

• 22. Does Maine follow the federal unified credit restriction for estates of decedents who were nonresidents and not citizens of the United States?

• 23. Can a Maine QTIP election be claimed for a 2010 decedent with a surviving spouse?

Maine.gov | DAFS Home | MRS Home | Privacy Policy