Maine Revenue Services: Estate Tax FAQ Detail

16. If a nonresident decedent owns property in Maine and the property qualifies for the federal estate tax marital deduction and the decedent's estate, is taxable for federal purposes is the decedent's estate still required to file a Maine return?

Yes, the Maine property is subject to tax if the federal gross estate plus prior taxable gifts plus Maine elective property for Maine purposes is greater than $1,000,000 for decedents dying in 2006 or later ($950,000 for deaths in 2005), regardless of whether the property is included in the marital deduction.

(Rev. 09/05/08)

Bureau Information

16. If a nonresident decedent owns property in Maine and the property qualifies for the federal estate tax marital deduction and the decedent's estate, is taxable for federal purposes is the decedent's estate still required to file a Maine return?