Estate Tax

For decedents dying on or after January 1, 2013, Maine imposes a tax on estates based on the value of the Maine taxable estate, even if there is no federal estate tax. The Maine taxable estate is equal to the federal taxable estate plus taxable gifts made during the one-year period ending on the date of the decedent’s death and the value of Maine elective property, and, for estates of decedents dying before January 1, 2016, decreased by any Maine QTIP property.

For estates of decedents dying on or after January 1, 2019, the annual exclusion amount is $5,700,000 and tax is computed as follows:

If the Maine taxable estate is greater than
But no more than
The tax is equal to
$5,700,000
$8,700,000
8% of the excess over $5,700,000
$8,700,000
$11,700,000
$240,000 plus 10% of the excess over $8,700,000
$11,700,000
 
$540,000 plus 12% of the excess over $11,700,000

For estates of decedents dying on or after January 1, 2018, the annual exclusion amount is $5,600,000 and tax is computed as follows:

If the Maine taxable estate is greater than
But no more than
The tax is equal to
$5,600,000
$8,600,000
8% of the excess over $5,600,000
$8,600,000
$11,600,000
$240,000 plus 10% of the excess over $8,600,000
$11,600,000
 
$540,000 plus 12% of the excess over $11,600,000

For estates of decedents dying on or after January 1, 2017, the annual exclusion amount is $5,490,000 and tax is computed as follows:

If the Maine taxable estate is greater than
But no more than
The tax is equal to
$5,490,000
$8,490,000
8% of the excess over $5,490,000
$8,490,000
$11,490,000
$240,000 plus 10% of the excess over $8,490,000
$11,490,000
 
$540,000 plus 12% of the excess over $11,490,000

For estates of decedents dying on or after January 1, 2016, but before January 1, 2017, the annual Maine exclusion amount is equal to the federal annual exclusion amount.  For 2016, the annual exclusion amount is $5,450,000 and tax is computed as follows:

If the Maine taxable estate is greater than
But no more than
The tax is equal to
$5,450,000
$8,450,000
8% of the excess over $5,450,000
$8,450,000
$11,450,000
$240,000 plus 10% of the excess over $8,450,000
$11,450,000
 
$540,000 plus 12% of the excess over $11,450,000

For estate of decedents dying on or after January 1, 2013, but before January 1, 2016, the annual Maine exclusion amount is $2,000,000.  The tax for estates of decedents dying on or after January 1, 2013 but before January 1, 2016 is computed as follows:

If the Maine taxable estate is greater than
But no more than
The tax is equal to
$2,000,000
$5,000,000
8% of the excess over $2,000,000
$5,000,000
$8,000,000
$240,000 plus 10% of the excess over $5,000,000
$8,000,000
 
$540,000 plus 12% of the excess over $8,000,000

For more information on the Maine estate tax, see the following:

2019 Estate Tax Forms
These are Estate Tax Forms for individuals who passed away in 2019.

2018 Estate Tax Forms
These are Estate Tax Forms for individuals who passed away in 2018.

2017 Estate Tax Forms
These are Estate Tax Forms for individuals who passed away in 2017.

2016 Estate Tax Forms
These are Estate Tax Forms for individuals who passed away in 2016.

2015 Estate Tax Forms
These are Estate Tax Forms for individuals who passed away in 2015.

2014 Estate Tax Forms
These are Estate Tax Forms for individuals who passed away in 2014.

2013 Estate Tax Forms
These are Estate Tax Forms for individuals who passed away in 2013.

2012 Estate Tax Forms
These are Estate Tax Forms for individuals who passed away in 2012.

Links to other tax forms are on the forms page.

Estate Tax Escrow Agreement

Estate Tax Escrow Agreement for an Estate with Real Property

Email Estate Tax Questions

Contact Information:

P.O. Box 1060
Augusta, ME 04332-1060

Phone: 207-626-8480
Fax: 207-624-9694