How Do I File Taxes for a Deceased Person in Maine?

Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.

More than the returns? Settle the estate in one place.

State

Approximate Estate Value

Estate earns income

Interest, dividends, rent, or other income received after date of death

Maine Tax Filing Checklist

2 filings required

0 of 2 completed0%

Tax Clearance Required Before Distribution

A lien attaches automatically to all Maine property subject to the estate tax (it does not attach to property passing by right of survivorship to a surviving spouse, and it releases 10 years after death). On payment, or on a determination that no tax is due, the assessor executes a discharge of the lien on request, for recording in the county Registry of Deeds. Taxable estates: file Form 706ME with payment. Nontaxable estates: file Form 700-SOV (Estate Tax Statement of Value for Lien Discharge). A personal representative may separately apply for discharge of personal liability; MRS then notifies the representative of any estate tax and interest due within one year of the application (or within one year of the Form 706ME filing, if the application precedes the return), and issues the completed application once that liability is paid.

Form: Form 700-SOV (nontaxable estates); Form 706ME (taxable estates)

More Information

Federal

File final income tax return

A final federal income tax return is required for income earned from January 1 through the date of death.

Form: IRS Form 1040

Deadline: April 15 following year of death

Write "DECEASED," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.

Download Form File Online

File estate income tax returnNot required

IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.

File estate tax returnNot required

The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.

Maine

File final income tax return

A final state return is required for income earned through the date of death.

Form: Form 1040ME

Deadline: April 15 following year of death (automatic extension equal to the federal extension)

Enter the date of death on page 3, in the spaces above the signature area. If a bank will not accept a refund check issued to the decedent, file Form 1310ME (Statement of Person Claiming Refund Due a Deceased Taxpayer) with the uncashed check. Extension payment voucher: Form 1040EXT-ME. 36 M.R.S. §§ 5222, 5227, 5231.

Download Form File Online

File estate income tax returnNot required

A fiduciary return is only required if the estate earns income above the filing threshold (Gross income of $10,000+ (resident estate/trust), or any Maine taxable income — 36 M.R.S. § 5220).

File estate tax returnNot required

The estate value ($0) is below Maine's exemption of $7,160,000.

This tool provides general information about tax filing requirements after death. Tax situations vary based on individual circumstances. Consult a licensed tax professional or CPA for advice specific to your situation.

Frequently Asked Questions

At minimum, a final federal income tax return (Form 1040) and a final Maine income tax return (Form 1040ME) must be filed for income earned through the date of death. If the estate earns income during administration, a federal fiduciary return (Form 1041) and Maine fiduciary return (Form 1041ME) may also be required. Estates exceeding $$7,160,000 must also file a Maine estate tax return.

The final federal and Maine income tax returns are due april 15 following year of death (automatic extension equal to the federal extension). The fiduciary return is due april 15 (calendar year); automatic extension equal to the federal extension.

Yes. A lien attaches automatically to all Maine property subject to the estate tax (it does not attach to property passing by right of survivorship to a surviving spouse, and it releases 10 years after death). On payment, or on a determination that no tax is due, the assessor executes a discharge of the lien on request, for recording in the county Registry of Deeds. Taxable estates: file Form 706ME with payment. Nontaxable estates: file Form 700-SOV (Estate Tax Statement of Value for Lien Discharge). A personal representative may separately apply for discharge of personal liability; MRS then notifies the representative of any estate tax and interest due within one year of the application (or within one year of the Form 706ME filing, if the application precedes the return), and issues the completed application once that liability is paid. Distributing assets without clearance may create personal liability for the executor or trustee.

Yes. Maine imposes a state estate tax on estates exceeding $$7,160,000. This is separate from the federal estate tax. Estates above the state threshold must file a state estate tax return even if no federal estate tax is owed. See the full breakdown with the Maine death tax calculator.

Yes. Estate size does not affect the requirement to file a final income tax return. A final Form 1040 is required regardless of estate value if the deceased had income. What smaller estates typically avoid is the federal estate tax return (Form 706) and the Maine estate tax return (for estates over $$7,160,000).

The executor named in the will (or the court-appointed administrator) is responsible for filing the final income tax return and any estate tax returns. If the deceased was married, the surviving spouse can file a joint federal return for the year of death. For trust assets, the successor trustee handles fiduciary tax returns. The Maine estate settlement plan covers all filing responsibilities in order.

Tax Filing After Death in Maine

Tax obligations in Maine include filing the deceased's final state and federal income tax returns. If the estate generates income (interest, dividends, rent) before distribution, a fiduciary return is also required. A federal estate tax return (Form 706) is required only for estates above the federal exemption of $15,000,000.

Maine imposes a state estate tax on estates exceeding $7,160,000. This threshold is separate from the federal exemption, so some estates owe state tax even when no federal tax is due. The Maine death tax calculator estimates the combined liability.

Missing tax deadlines can result in penalties and interest that reduce the estate's value. The estate settlement plan for Maine includes all filing dates so nothing is overlooked.