Fiduciary Income Tax

Maine imposes a tax on the income of estates or trusts. The tax rates are graduated and are equal to the individual income tax rates. For tax years beginning after December 31, 2012 but before January 1, 2016, the rates are 0%, 6.5%, and 7.95%. For tax years beginning after 2015, the rates are 5.8%, 6.75% and 7.15%. The fiduciary or trustee of a trust or estate must file Maine Form 1041ME if the trust or estate: 1) has any Maine income; 2) has any Maine addition modifications; or 3) has gross income of $10,000 or more.

Current Year (2017) Fiduciary Forms
These are Fiduciary forms due in 2018 on income earned in 2017.

Email Fiduciary Questions

Other Information

Guidance Documents

Contact Information:

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

Phone: 207-626-8475
Fax: 207-624-9694