How to Use the Maine Estate Tax Calculator

This tool estimates Maine estate tax for residents and nonresidents using the framework of Form 706ME. It’s for planning only—your actual liability depends on the filed return, appraisals, elections, and Maine Revenue Services guidance.

1. Select residency (resident vs. nonresident).
   • Residents: Enter the federal-style gross estate and then apply Maine adjustments/elections.
   • Nonresidents: Enter only Maine-situs real property and tangible personal property. Exclude out-of-state intangibles unless there is a Maine business situs.
2. Enter gross estate components (real estate, tangibles, intangibles) and deductions (debts, expenses, marital, charitable).
3. Apply Maine options (Maine-only QTIP/elective property; short-period gift add-back if applicable).
4. Review results — the model compares your Maine taxable estate to the 2025 exclusion and applies the bracket schedule; nonresident results are prorated by the ME-situs fraction.
5. Plan filing, payment & lien discharge — return due in 9 months; payment extensions are separate and may require security; lien discharge may be needed for closings.

Next steps: see Forms & Deadlines, the Nonresident Guide, and Planning ideas (Maine-only QTIP, charitable, liquidity coordination).