Maine Maine Estate Tax Return

Maine Estate Tax Return
Form 706ME
CLEAR

2025

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Maine Estate Tax Return

99

For estates of decedents dying during calendar year 2025

Form 706ME

*1410000*

This return is due nine months after the date of death.

Check here if this is an amended return

STEP 1 - Decedent and Personal Representative Information
Decedent: First Name	

M.I.	

Last Name

Social Security Number (SSN)					 Date of Death (MM DD YYYY)

Domicile at Date of Death: Street Address

City/Town		

State		

Personal Representative: First Name	 M.I.	

Last Name

Social Security Number (SSN)			

ZIP Code	

County

Telephone Number			

Fax Number

Mailing Address

City/Town		

State		

ZIP Code		 Email Address (optional)	

Authorization is granted to the representative listed below (estate representative) to receive copies of confidential tax information under
36 M.R.S. § 191 and to act as the estate’s representative before Maine Revenue Services.
STEP 2 - Authorized Representative Information
Firm Name

Estate Representative: First Name	

M.I.	

Last Name

Mailing Address

City/Town		

State	

ZIP Code	

Email Address (optional)				

STEP 3 - Decedent’s Maine Residency Status (check one) 	

Telephone Number

Fax Number

Resident	Nonresident

2025 Form 706ME, Page 2
Decedent’s SSN:

99
*1410001*

Form 706ME is required to be filed only if:	
•	 The Internal Revenue Code requires a federal estate tax return be filed;
•	 There is an amount reportable on line 2, below; or,
•	 Line 6, below, is more than $7,000,000.
STEP 4 - Tax Computation
Maine Taxable Estate
	 1.	 Federal taxable estate (federal Form 706, Part 2, line 3a).................................1.	

.00

	 2.	 Maine qualified terminable interest property (must not exceed $6,990,000)......2.	

.00

	 3.	 Maine elective property......................................................................................3.	
	 4.	 Value of gifts included in federal Form 706, Part 2, line 4, made within one
		 year of date of death...........................................................................................4.	

.00

	 5.	 Maine taxable estate (line 1 minus line 2 plus lines 3 and 4).............................5.	

.00

.00

Maine Apportionment Factor
.00

	6.	Apportionable base (federal Form 706, Part 2, line 1, plus lines 3 and 4 above).....6.	
		 a.	 Real and tangible personal property located in Maine included in
			 line 6 (see instructions)...............................................................................6a.	
		
		 b.	 Intangible personal property included in line 6 (see instructions)...............6b.	

.00
.00

	 7.	 Resident apportionment factor (Line 6a plus line 6b divided by line 6.
		 Round to 6 decimals. If 100%, enter 1.000000).................................................7.	

.

	 8.	 Nonresident apportionment factor (Line 6a divided by line 6.
		 Round to 6 decimals. If 100%, enter 1.000000).................................................8.	

.

Maine Estate Tax
	 9.	
		
	10.	
		

Gross Maine estate tax (apply the taxable estate amount on line 5 to the
tax rate schedule in Table A, page 3)..................................................................9.	
Net Maine estate tax (Residents: multiply line 9 by line 7; Nonresidents:
multiply line 9 by line 8)....................................................................................10.	

.00
.00

Amount Due or Refund
	11.	 Payments: Estimated payments, extension payments, amount paid with
		 original return (amended returns only)............................................................. 11.	

.00

	12.	 Interest and penalty amounts...........................................................................12.	

.00

	13.	 Amount due (line 10 plus line 12 minus line 11)...............................................13.	

.00

	14.	 Refund due (line 11 minus lines 10 and 12).....................................................14.	

.00

2025 Form 706ME, Page 3

99
*1410002*

Decedent’s SSN:
STEP 5 - Filing Order
1. Form 706ME	
2. Discharge of Estate Tax Lien	
3. Federal Form 706 (actual or pro forma)	
4. Schedules for federal Form 706
	

	

Marital Status of Decedent:

5. Death Certificate
6. Decedent’s 2024 federal income tax return, including all forms and schedules.
7. Other supporting documents (see instructions)

Married with surviving spouse
Widow/Widower

}

Spouse’s SSN:

Single / Divorced
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, including the pro forma
federal return if required, and to the best of my knowledge and belief they are true, correct and complete. Declaration of preparer is based on all
information of which preparer has any knowledge.

Signature of personal representative			

Date

Signature of preparer other than personal representative	

Date	

Preparer’s SSN or PTIN	

Firm’s name (or yours if self-employed)	 Preparer’s address		

	

To file and make payments online,
GO TO:

Preparer’s phone number

If enclosing a check, make check payable to:
Treasurer, State of Maine
and MAIL WITH RETURN TO:
	

	
	

MAINE REVENUE SERVICES
P.O. BOX 1065
AUGUSTA, ME 04332-1065

	
	
	

If not enclosing a check,
MAIL RETURN TO:
MAINE REVENUE SERVICES
P.O. BOX 1064
AUGUSTA, ME 04332-1064
Revised: August 2025