Casi di imposta sul patrimonio del Maine
Ultimo aggiornamento: 11 Nov 2025 - Autore: 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 Modulo 706ME or recording a lien discharge.
Case Note 1 — Framework & Rate Schedule (Post-2012)
Dati: 36 M.R.S. §4103 (resident tax) and §4102 (definitions, incl. “Maine elective property”).
La questione in breve: 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.
Punto pratico: Model with the correct year’s exclusion/bands; confirm against current MRS instructions before filing.
Case Note 2 — Separate Maine-Only QTIP & Elective Property
Dati: MRS Rule Ch. 603 (QTIP/elective property sections) and 706ME Instructions (state QTIP mechanics).
La questione in breve: 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.
Punto pratico: Elect on a timely filed 706ME with a detailed asset schedule. Track basis/valuation for survivor inclusion.
Case Note 3 — Nonresident Situs & Apportionment
Dati: 36 M.R.S. §4104 (nonresident estates) and MRS 706ME overview.
La questione in breve: 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 reale & tangibile property ÷ adjusted federal gross estate. Intangibles (e.g., stock/bank) are generally outside the Maine base for nonresidents absent a Maine business situs.
Punto pratico: 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
Dati: 36 M.R.S. §4107 (returns & due date), §4108 (extensions to pay), and Rule Ch. 603 (implementation).
La questione in breve: How long to file and pay, and can you extend?
Rule: Restituzione dovuta 9 mesi after death. Maine may grant time to retribuzione (typically one-year increments; interest accrues; security possible) under §4108. Filing extensions are separate and do not extend time to pay.
Punto pratico: 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)
Dati: 36 M.R.S. §4112 (lien) and Rule Ch. 603 (liens & releases); MRS Certificate of Discharge process.
La questione in breve: 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.
Punto pratico: For closings, file 706ME (or an MRS statement if no return is required) and request the Certificato di dimissione; record it with the Registry of Deeds.
Riferimenti
- 36 M.R.S. §4102 — Definitions (incl. “Maine elective property”).
- 36 M.R.S. §4103 — Tax on estate of resident.
- 36 M.R.S. §4104 — Tax on estate of nonresident.
- 36 M.R.S. §4107 — Returns; due date.
- 36 M.R.S. §4108 — Extension of due date for payment of tax.
- 36 M.R.S. §4112 — Lien for taxes.
- MRS Rule Chapter 603 — Maine Estate Tax After 2012 (incl. QTIP/elective property; liens & releases).
- 706ME Instructions (current year) — state-QTIP mechanics, apportionment, attachments.
- MRS Estate Tax (706ME) overview — forms, addresses, payment options.
- Certificate of Discharge of Estate Tax Lien — MRS process & recording with Registry of Deeds.