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
  • 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
  • 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.

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

• 2. How do I file for an extension?

• 3. How do I request a lien release for real and tangible personal property in an estate?

• 4. Does Maine conform to the federal law and regulations regarding the alternate valuation date?

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

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

• 7. If a nonresident decedent owns property in Maine and the property qualifies for the estate tax marital deduction, is a Maine return required?

• 8. Can I ask to have interest and penalties waived?

• 9. 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?