Maine Estate Tax Forms & Deadlines
Last updated: 18 Oct 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, due dates & extensions, payment, lien releases, 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 a tax due or when you need to make Maine-specific elections (e.g., state QTIP) or obtain lien discharge documentation.
Residents
Report the resident’s Maine taxable estate using federal-style schedules and Maine adjustments (e.g., Maine elective property/QTIP, recent gift add-backs if applicable).
Nonresidents
File if there is Maine-situs real or tangible personal property. Maine uses an apportionment fraction 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, exclusion, apportionment, QTIP/elective property, and attachments.
- Extension request — Procedure/statement to extend time to file (attach federal approval if applicable).
- Extension of time to pay request — Separate written request (interest may apply; MRS may require security).
- Certificate of Discharge of Estate Tax Lien — For recorded lien release with the Registry of Deeds.
- Payment voucher / e-pay — If paying by check, use the current voucher; otherwise remit via accepted electronic methods.
Federal references to attach
- Form 706 pages/schedules (or pro-forma 706 schedules if no federal filing is required), 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 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. MRS may request collateral/security. Renewable up to multi-year limits in statute/guidance. |
| 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 alternative statements when no return is required).
- Coordinate early with title companies; processing can take time, especially in peak seasons.
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).
- If needed, request a separate extension to pay; 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 MRS and record it with the local Registry of Deeds.