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17. I file a federal Form 706-QDT for a Maine decedent who had a surviving spouse who is not a citizen of the United States. What are my obligations to the State of Maine?

If you are filing a federal Form 706-QDT for a Maine decedent, you must also file an amended Maine estate tax return, Form 706ME, including a copy of the federal Form 706-QDT. A distribution from a qualified domestic trust (“QDOT”) that triggers the necessity of filing a federal Form 706-QDT estate tax return will also increase the Maine taxable estate and the Maine estate tax. This requirement applies to all estates of Maine decedents with surviving spouses who are not citizens of the United States.

(Rev. 1/23/08)

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