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7. If a nonresident decedent owns property in Maine and the property qualifies for the estate tax marital deduction, is a Maine return required?

Yes, if the federal gross estate plus prior taxable gifts plus Maine elective property is equal to or greater than $1,000,000 for decedents dying in 2012, regardless of whether the property is included in the marital deduction. For 2012 decedents, qualification for marital deduction property is based on 2009 federal law.

Rev. 6/25/12