Form 706ME "Maine Estate Tax Return" - Maine

What Is Form 706ME?

This is a legal form that was released by the Maine Department of Administrative and Financial Services - a government authority operating within Maine. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on December 1, 2018;
  • The latest edition provided by the Maine Department of Administrative and Financial Services;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form 706ME by clicking the link below or browse more documents and templates provided by the Maine Department of Administrative and Financial Services.

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Download Form 706ME "Maine Estate Tax Return" - Maine

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Maine Estate Tax Return
2021
99
For estates of decedents dying during calendar year 2021
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
ZIP Code
County
Personal Representative: First Name
M.I.
Last Name
Social Security Number (SSN)
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 confi dential 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
Telephone Number
Email Address (optional)
Fax Number
STEP 3 - Decedent’s Maine Residency Status (check one)
Resident
Nonresident
CLEAR
PRINT
Maine Estate Tax Return
2021
99
For estates of decedents dying during calendar year 2021
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
ZIP Code
County
Personal Representative: First Name
M.I.
Last Name
Social Security Number (SSN)
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 confi dential 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
Telephone Number
Email Address (optional)
Fax Number
STEP 3 - Decedent’s Maine Residency Status (check one)
Resident
Nonresident
2021
99
Form 706ME, Page 2
*1410001*
Decedent’s SSN:
Form 706ME is required to be fi led only if:
The Internal Revenue Code requires a federal estate tax return be fi led;
There is an amount reportable on Line 2, below; or,
Line 6, below, is more than $5,870,000.
STEP 4 - Tax Computation
Maine Taxable Estate
1. Federal taxable estate (federal Form 706, Part 2, line 3a) ................................1.
.00
2. Maine qualifi ed terminable interest property (must not exceed $5,830,000) .....2.
.00
3. Maine elective property......................................................................................3.
.00
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
Maine Apportionment Factor
6. Apportionable base (federal Form 706, Part 2, line 1, plus lines 3 and 4 above) ....6.
.00
a. Real and tangible personal property located in Maine included in
line 6 (see instructions) ..............................................................................6a.
.00
b. Intangible personal property included in line 6 (see instructions) ..............6b.
.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. Gross Maine estate tax (apply the taxable estate amount on line 5 to the
tax rate schedule in Table A, page 5) .................................................................9.
.00
10. Net Maine estate tax (Residents: multiply line 9 by line 7; Nonresidents:
multiply line 9 by line 8) ...................................................................................10.
.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
2021
99
Form 706ME, Page 3
*1410002*
Decedent’s SSN:
STEP 5 - Filing Order
1. Form 706ME
5. Death Certifi cate
2. Discharge of Estate Tax Lien
6. Decedent’s 2020 federal income tax return, including all forms and schedules.
3. Federal Form 706 (actual or pro forma)
7. Other supporting documents (see instructions)
4. Schedules for federal Form 706
}
Marital Status of Decedent:
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
Preparer’s SSN or PTIN
Date
Firm’s name (or yours if self-employed)
Preparer’s address
Preparer’s phone number
If enclosing a check, make check payable to:
If not enclosing a check,
Treasurer, State of Maine
MAIL RETURN TO:
and MAIL WITH RETURN TO:
MAINE REVENUE SERVICES
MAINE REVENUE SERVICES
P.O. BOX 1065
P.O. BOX 1064
AUGUSTA, ME 04332-1065
AUGUSTA, ME 04332-1064
Revised: August 2021
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