Maine Estate Tax Nonresident Guide
Dernière mise à jour : 18 Oct 2025 - Auteur : Alexander Foelsche CPA (US), WP (DE), RE (CH)
Maine Estate Tax — Nonresident Guide
Pour les successions de défunts domiciliés à l'extérieur Maine that own Maine-situs assets. This page explains who must file, what’s taxable, how apportionment limits the tax to Maine property, deadlines & extensions, payment, lien releases, and practical checklists for Form 706ME.
Devez-vous déposer une demande en tant que non-résident ?
What counts as Maine-situs property?
| Type d'actif | Taxed by Maine? | Notes |
|---|---|---|
| Real property located in Maine | Oui | Homes, camps, timber/farmland, commercial property. Local appraisals recommended. |
| Tangible personal property kept in ME | Oui | Boats, vehicles, equipment, artwork physically in Maine. |
| Intangibles (stock, bonds, bank/brokerage) | Généralement non | Usually sourced to domicile; can be pulled in only with a Maine business situs footprint. |
| Intérêts dans une entité (actions d'une SARL ou d'une société de personnes) | Généralement non | Treated as intangibles; avoid Maine-centered management/records that could suggest business situs. |
How Maine limits tax to the Maine portion
- Step 1: Compute the estate tax as if the decedent were a Maine resident (using the federal framework adjusted by Maine law).
- Step 2: Multiply by a fraction: Maine-situs real & tangible property ÷ federal gross estate (with any Maine adjustments). The result is the Maine tax due.
- Déductions : Administration expenses, debts, and other deductions must be supportable and, for nonresidents, should be properly related to the Maine-reported property.
Bottom line: well-documented asset location and valuation drive the fraction—and therefore the tax.
Délais, prolongations et paiement
| Objet | Calendrier | Notes |
|---|---|---|
| Form 706ME due | 9 mois après la mort | Same 9-month rule as federal. File even if no federal 706 is required if Maine computation shows tax due. |
| Extension du dossier | En général, jusqu'à 6 mois | Attach a federal Form 4768 approval or follow Maine’s extension procedures; an extension to file does pas prolonger le délai de paiement. |
| Délai de paiement | By written request | Maine may grant time to payer (with interest) for reasonable cause; security may be required. These are separate from filing extensions. |
| How to pay | By the 9-month date | Pay electronically where available or by check per Maine Revenue Services instructions; keep proof of remittance. |
Automatic lien & releases
- Maine estate tax creates an automatic lien on Maine real and tangible property at death.
- To sell or refinance quickly, file the return (or provide alternative statements if no return is required) and request a Certificate of Discharge from Maine Revenue Services, then record it with the Registry of Deeds.
- Spousal survivorship property and certain sales for value can qualify for release paths; always confirm title company requirements early.
Formulaires de base (accent sur les non-résidents)
Maine forms
- Form 706ME — Maine Estate Tax Return (with schedules).
- Payment/extension forms — As instructed by Maine Revenue Services (separate processes for filing vs. paying).
- Certificate of Discharge request — For lien release/clear title after filing or qualifying documentation.
Pièces jointes fédérales
- Formulaire 706 pages/schedules (or pro-forma schedules if no federal filing), Forms 712 (life insurance).
- Deeds, appraisals, proof of Maine location; will/trusts; letters of authority.
Follow the Maine instructions for the full attachment checklist.
Exemples rapides
Example — Portland condo to children
Nonresident decedent owns a Portland condo and out-of-state investments. The Maine return includes the condo (and Maine-tied deductions) only; non-Maine accounts are excluded via apportionment.
Example — Boat stored in Maine to nephew
A boat kept in Maine passes to a nephew. The boat is Maine-situs tangible property and is included in the Maine computation even if most assets are outside Maine.
Liste de contrôle pour les non-résidents
Documents
- Death certificate; letters of appointment (domicile state and any Maine ancillary).
- Liste des Maine-situs avec des évaluations et des preuves de localisation.
- Federal schedules (706/pro-forma), will/trusts, beneficiary designations.
Computations & timing
- Compute the Maine portion on Form 706ME; exclude non-Maine assets.
- Cibler les 9 mois payment date; if needed, request an extension du fichier (and separately, to payer).
- Plan for lien-release steps if a sale/closing is imminent.
FAQ - Successions de non-résidents
Les non-résidents sont-ils imposés sur les comptes de courtage ?
Generally no. Intangibles (e.g., brokerage, stock, cash) of a nonresident are usually not Maine-situs unless they acquire a Maine business situs.
Do I have to file if there’s no Maine property?
Usually not. If the decedent had no Maine-situs assets, a Maine estate tax return is not generally required. Verify titles and locations carefully.
How are payments handled?
Fichier Form 706ME and pay per Maine Revenue Services instructions. Keep proof of payment and any extension approvals.
Que se passe-t-il si une déclaration fédérale de succession n'est pas requise ?
You may still need a Maine filing if the Maine computation shows tax due. Use federal-style schedules as pro-forma support and follow the Maine attachment checklist.