Maine Estate Tax Forms & Deadlines
Last updated: 11 Nov 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)
Maine Estate Tax — Forms & Deadlines
One-stop page for Maine estate tax filing: who must file, which forms you need, 9-month due date, extensions to file vs. pay, e-payment/voucher, lien releases (certificate of discharge), and checklists. Maine estates are filed with Maine Revenue Services using Form 706ME.
Who must file?
Threshold
File Form 706ME when the Maine computation shows tax due or when you need Maine-specific elections (e.g., state QTIP) or a recorded lien discharge.
Residents
Report the resident’s Maine taxable estate using federal-style schedules and Maine adjustments (e.g., elective property/QTIP; recent gift add-backs if applicable).
Nonresidents
File if there is Maine-situs real or tangible personal property. Maine uses apportionment so only the Maine portion is taxed. See the Nonresident Guide.
Core forms & where they fit
Maine forms
- Form 706ME — Maine Estate Tax Return (with schedules; Maine-only QTIP schedules if used).
- 706ME Instructions — Annual package explaining brackets/threshold, apportionment, QTIP/elective property, and attachments.
- Extension to file — Submit by original due date (attach federal Form 4768 approval if applicable).
- Extension to pay — Separate written request for time to pay (interest may apply; security may be required).
- Certificate of Discharge of Estate Tax Lien — For recorded lien release with the Registry of Deeds.
- Payment voucher / e-pay — Use current voucher for checks or remit electronically per MRS instructions.
Federal attachments
- Form 706 pages/schedules (or pro-forma if no federal filing), Forms 712 (life insurance).
- Will/trusts, appraisals, beneficiary designations, debt statements, and court approvals for deductions.
- For nonresidents: deeds, storage/garaging records, and valuation support for Maine-situs property.
Follow the current 706ME Instructions for the exact attachment checklist.
Deadlines, extensions & installments
| Item | When due | Notes |
|---|---|---|
| Form 706ME | 9 months after date of death | File even if no federal Form 706 is required when Maine tax is due or an election is needed. |
| Extension to file | Generally up to 6 months | Submit by the original due date; attach federal Form 4768 approval if used. Does not extend time to pay. |
| Extension to pay | By written request | Granted for reasonable cause; interest accrues; security may be required. |
| Installments / closely held business | With return/election | If federal installment relief applies, coordinate Maine timing and the portion attributable to Maine-situs business assets. |
How to file, pay & get a lien release
File
- Complete Form 706ME with all required schedules and documents.
- Use current instructions for mailing address or electronic submission options.
- Keep proof of timely filing (tracking, certified mail, or e-confirmation).
Pay
- Remit by the 9-month date via e-pay where available or by check with the current voucher.
- Record any extension or estimated payments on the return; retain receipts.
Lien discharge (title/escrow)
- An automatic lien attaches to Maine real and tangible property at death.
- For closings/refinances, request and record a Certificate of Discharge from MRS after filing (or submit qualifying statements when no return is required).
- Coordinate early with title companies; processing lead-times vary.
Practical checklists
Before filing
- Confirm residency and list Maine-situs assets (with appraisals).
- Gather federal schedules (706/pro-forma), wills/trusts, and deduction proofs.
- Decide on Maine-only QTIP or other elections and prepare schedules.
When extending
- Request a filing extension by the original due date (attach federal approval if applicable).
- Request a separate extension to pay if needed; budget for interest and possible security.
- Remit conservative payments to limit interest exposure.
FAQs
When is Maine Form 706ME due?
Nine months after the date of death. File even if a federal Form 706 isn’t required when Maine tax is due.
Does a filing extension extend time to pay?
No. A filing extension does not extend time to pay. Request a separate payment extension; interest may apply.
How do nonresidents file?
Use Form 706ME with apportionment; include only Maine-situs real/tangible property in the Maine share. See the Nonresident Guide.
How do I clear the estate tax lien?
After filing (or qualifying statement), request a Certificate of Discharge of Estate Tax Lien from Maine Revenue Services and record it with the Registry of Deeds.