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.

2012 Estate Tax Forms
These are Estate Tax Forms for individuals who passed away in 2012.

2011 Estate Tax Forms
These are Estate Tax Forms for individuals who passed away in 2011.

2010 Estate Tax Forms
These are Estate Tax Forms for individuals who passed away in 2010.

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 [html version] [pdf version]

Federal and Maine Estate Tax Exclusion and Credit Amounts - 2002 through 2012

Estate Tax Guidance Document [html version] [pdf version]
This guidance includes information from previous guidance documents, such as "An Introduction to the Valuation and Filing Process."

Estate Tax Escrow Agreement

Estate Tax Escrow Agreement for an Estate with Real Property

Email Estate Tax Questions

Contact Information:

P.O. Box 9107
Augusta, ME 04332-9107

Phone: 207-626-8480

Fax: 207-624-9694

BUREAU INFORMATION

Income/Estate Tax

Estate Tax