Impôt sur les successions dans le Maine

Maine Estate Tax Cases Cas de l'impôt sur les successions dans le Maine

Cas de l'impôt sur les successions dans le Maine

Maine Estate Tax — Cases & Authorities (2025): QTIP, Nonresident Situs & Apportionment, Deadlines, Liens

Dernière mise à jour : 11 Nov 2025 - Auteur : Alexander Foelsche CPA (US), WP (DE), RE (CH)

Maine Estate Tax — Cases & Authorities

Curated, authority-first “case notes” for recurring Maine estate tax issues. Each note maps to the controlling statute, rule, or official guidance so you can verify positions before filing Formulaire 706ME or recording a lien discharge.

Obtenir de l'aide : Maine Estate Tax Service (tarif fixe)
Champ d'application. Maine’s modern estate tax resides in Title 36, Chapter 577 (post-2012). Earlier Chapter 575 still matters for pre-2013 deaths. Where Maine law is silent, Maine Revenue Services (MRS) generally follows federal estate tax principles as outlined in annual instructions and guidance.

Case Note 1 — Framework & Rate Schedule (Post-2012)

Données : 36 M.R.S. §4103 (resident tax) and §4102 (definitions, incl. “Maine elective property”).

Issue in brief: Liability hinges on the Maine taxable estate measured against the Maine exclusion amount. At or below the exclusion: no tax.

Rule: §4103 imposes tax on resident estates; apply the statutory bands to the portion above the exclusion. Definitions control adjustments, including elective property and any short-period gift add-backs referenced in instructions.

Point de pratique : Model with the correct year’s exclusion/bands; confirm against current MRS instructions before filing.

Case Note 2 — Separate Maine-Only QTIP & Elective Property

Données : MRS Rule Ch. 603 (QTIP/elective property sections) and 706ME Instructions (state QTIP mechanics).

Issue in brief: May an estate elect a Maine-only QTIP without a federal QTIP, and how is it later included?

Rule: A separate state QTIP is permitted. The allowed deduction is limited per state rule; at the survivor’s death, the revalued assets are included as Maine elective property in the survivor’s Maine taxable estate.

Point de pratique : Elect on a timely filed 706ME with a detailed asset schedule. Track basis/valuation for survivor inclusion.

Case Note 3 — Nonresident Situs & Apportionment

Données : 36 M.R.S. §4104 (nonresident estates) and MRS 706ME overview.

Issue in brief: What portion of a nonresident’s estate is taxed by Maine?

Rule: Compute the Maine tax as if the decedent were a resident, then multiply by a fraction: Maine-situs réel & tangible property ÷ adjusted federal gross estate. Intangibles (e.g., stock/bank) are generally outside the Maine base for nonresidents absent a Maine business situs.

Point de pratique : Keep location evidence for death (and any short-period gifts). Treat entity interests as intangibles; avoid management facts that create Maine business situs.

Case Note 4 — Filing Deadlines, Extensions & Installments

Données : 36 M.R.S. §4107 (returns & due date), §4108 (extensions to pay), and Rule Ch. 603 (implementation).

Issue in brief: How long to file and pay, and can you extend?

Rule: Retour dû 9 mois after death. Maine may grant time to payer (typically one-year increments; interest accrues; security possible) under §4108. Filing extensions are separate and do not extend time to pay.

Point de pratique : If using federal Form 4768, attach it as support; follow Rule 603 for written payment-extension requests.

Case Note 5 — Automatic Lien & Discharge (Real & Tangible Property)

Données : 36 M.R.S. §4112 (lien) and Rule Ch. 603 (liens & releases); MRS Certificate of Discharge process.

Issue in brief: When does the lien attach, and how do you release it to convey property?

Rule: An automatic lien attaches at death to Maine real/tangible property; survivorship property to a spouse can be excepted. Release occurs via recorded MRS discharge, sale for value by the PR/trustee/surviving joint tenant, or by lapse after a statutory period.

Point de pratique : For closings, file 706ME (or an MRS statement if no return is required) and request the Certificat de décharge; record it with the Registry of Deeds.

Conseil pratique. If no Maine return is required but a title company needs lien clearance, submit the MRS statement (no-return scenario) with the discharge request per Rule 603.

Références

  1. 36 M.R.S. §4102 — Definitions (incl. “Maine elective property”).
  2. 36 M.R.S. §4103 — Tax on estate of resident.
  3. 36 M.R.S. §4104 — Tax on estate of nonresident.
  4. 36 M.R.S. §4107 — Returns; due date.
  5. 36 M.R.S. §4108 — Extension of due date for payment of tax.
  6. 36 M.R.S. §4112 — Lien for taxes.
  7. MRS Rule Chapter 603 — Maine Estate Tax After 2012 (incl. QTIP/elective property; liens & releases).
  8. 706ME Instructions (current year) — state-QTIP mechanics, apportionment, attachments.
  9. MRS Estate Tax (706ME) overview — forms, addresses, payment options.
  10. Certificate of Discharge of Estate Tax Lien — MRS process & recording with Registry of Deeds.
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