Estate Tax

Maine imposes a tax on estates (gross estate plus prior taxable gifts) valued more than $1,000,000 (for deaths from 2006 through 2012) 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.

Beginning with 2013, the Maine estate tax has changed significantly. The tax applies to the value of a gross estate (with adjustments for taxable gifts and Maine QTIP property) in excess of $2,000,000. The number of rates has been reduced to three (8% on value from $2,000,000 to $5,000,000, 10% on value from $5,000,000 to $8,000,000 and 12% on value above $8,000,000). For more information, see the links below to the law, Rule 601 and guidance.

2014 Estate Tax Forms
These are Estate Tax Forms for individuals who passed away in 2014.

2013 Estate Tax Forms
These are Estate Tax Forms for individuals who passed away in 2013.

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 -- through 2012

MRS Rule 601 [html version] [pdf version]

Maine Estate Tax Law -- 2013

MRS Rule 603 [html version] [pdf version]

Federal and Maine Estate Tax Exclusion and Credit Amounts - 2002 through 2013

Estate Tax Guidance

Estate Tax Escrow Agreement

Estate Tax Escrow Agreement for an Estate with Real Property

Email Estate Tax Questions

Contact Information:

P.O. Box 1060
Augusta, ME 04332-1060

Phone: 207-626-8480
Fax: 207-624-9694