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26. Does Maine follow the federal unified credit restriction for estates of decedents who were nonresidents and not citizens of the United States?

Yes. According to IRC section 2102, the unified credit generally allowed for estates of nonresidents who were not citizens of the United States is limited to $13,000 and this credit replaces the credit under IRC section 2010 when calculating the tax for the estate of a nonresident who was not a U.S. citizen. Since Maine follows the unified credit calculated for federal purposes under the Code as of December 31, 2000, Maine will also allow only the limited $13,000 unified credit replacement for purposes of calculating the Maine estate tax. Sometimes, the limitation may be higher than the $13,000 reported in the Code because it may be covered in a tax treaty between the U.S. and the appropriate country. The IRS web site contains links to tax treaties from many different countries (see http://www.irs.gov/businesses/international/article/0,,id=96739,00.html ). The appropriate section of the U.S.-Canadian treaty is Article XXIX B.

Rev. 9/8/09

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