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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.
2013 Estate Tax Forms
2012 Estate Tax Forms
2011 Estate Tax Forms
2010 Estate Tax Forms
2009 Estate Tax Forms
2008 Estate Tax Forms
2007 Estate Tax Forms
2006 Estate Tax Forms
2005 Estate Tax Forms
2004 Estate Tax Forms
2003 Estate Tax Forms
2002 Estate Tax Forms
1986 - 2001 Estate Tax Form
Links to other tax forms are on the forms page.
Estate Tax Guidance
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