Income/Estate Tax

Estate Tax

Maine imposes a tax on estates (gross estate plus prior taxable gifts) valued more than $1,000,000 (for deaths in and after 2006) for all decedents with property taxable to Maine. The Maine estate tax is applied even if there is no federal estate tax. For those estates (gross estate plus adjusted taxable gifts plus Maine elective property) with a value equal to or below the taxable threshold (currently $1,000,000) and that have real or tangible personal property in Maine, you may obtain a lien release for that property by filing Form 706EZ-ME. For a description of the basics in estate tax filing, follow this link.

2009 Estate Tax Forms
These are Estate Tax Forms for individuals who passed away in 2009

2008 Estate Tax Forms
These are Estate Tax Forms for individuals who passed away in 2008

2007 Estate Tax Forms
These are Estate Tax Forms for individuals who passed away in 2007

2006 Estate Tax Forms
These are Estate Tax Forms for individuals who passed away in 2006

2005 Estate Tax Forms
These are Estate Tax Forms for individuals who passed away in 2005

2004 Estate Tax Forms
These are Estate Tax Forms for individuals who passed away in 2004

2003 Estate Tax Forms
These are Estate Tax Forms for individuals who passed away in 2003

2002 Estate Tax Forms
These are Estate Tax Forms for individuals who passed away in 2002

1986 - 2001 Estate Tax Form
For individuals who passed away between July 1, 1986 and December 31, 2001

Links to other tax forms are on the forms page.

Estate Tax Frequently Asked Questions

Maine Estate Tax Law

MRS Rule 601

Federal and Maine Estate Tax Exclusion and Credit Amounts - 2003 through 2009

Guidance Documents

Application of Exclusion Amounts under the Maine Estate Tax

Summary of Maine Qualified Terminable Interest Property (QTIP) [pdf version]

An Introduction to the Valuation and Filing Process -- guidance document

Email Estate Tax Questions

BUREAU INFORMATION

Income/Estate Tax

Estate Tax