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03. What documents must I include with the Maine estate tax return (706ME)?

If a federal Form 706 is required, the estate must enclose a complete copy of that form, including all schedules, along with Form 706ME. If federal Form 706 is not required, but Maine estate tax is due, attach to Form 706ME a pro forma federal Form 706, including all schedules. Copies of appraisals, wills and trust documents related to the estate must be filed with the return. If the decedent was a resident of Maine with out-of-state property, and that state imposes an estate tax, send a copy of the other state's estate tax return.

If the estate contains real or tangible personal property located in Maine, a completed certificate of discharge of estate tax lien should be filed with the return.

Additional information may be requested by Maine Revenue Services, such as copies of bank and brokerage statements showing balance as of the date of death, a detailed list of miscellaneous property and documentation of its value, and copies of all gift tax returns filed by the decedent.

(Rev. 1/23/08)

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