Bureau Information

• About Us
• Compliance
• Fuel Tax
• Income/Estate Tax
• Property Tax
• Sales/Use & Service Provider Tax
• Other Taxes
• Tax Relief
• FAQ's
  • Sales Tax
  • Income Tax
  • 1040 FastFile
  • Partnerships & S Corporations
  • Pass-through Entity Withholding
  • Estate Tax
  • Tax and Rent Refund
  • Income Tax Withholding/ Unemployment Contributions
  • Business Equipment Tax Reimbursement
  • Form 1099 from Maine Revenue Services
  • Quality Child Care Investment Tax Credit
  • Insurance Taxes
  • Real Estate Withholding
• Useful Links

18. What penalties apply to estates?

All of the penalty provisions in 36 MRSA §§187-A and 187-B are applicable to Estate Tax filers. Those provisions include a preparer penalty, failure to file and failure to pay penalties, a substantial understatement penalty, and negligence and fraud penalties.

(Rev. 10/24/06)

Maine.gov | DAFS Home| MRS Home| Privacy Policy