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Maine imposes a tax on the income of estates or trusts. The tax rate is graduated and is equal to the individual income tax rates (2%, 4.5%, 7% and 8.5%). The fiduciary or trustee of a trust or estate must file Maine Form 1041ME if the trust or estate: 1) has any Maine income; 2) has any Maine addition modifications; or 3) has gross income of $10,000 or more.
Current Year (2012) Fiduciary
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