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

Maine requires a final state income tax return for the decedent alongside the federal Form 1040; a federal estate tax return (Form 706) is required only for estates above $15,000,000.

State

Approximate Estate Value

Estate Earns Income

YesNo

Date of Death

Two returns are due.

IRS Form 1040 and Form 1040ME.

Federal

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
Due: 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.

IRS Form 1040 File online

Maine

Final income tax return

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

Form: Form 1040ME
Due: 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.

Form 1040ME File online

Tax clearance

Maine requires tax clearance 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 joint tenant who was the decedent's spouse on the date of death, and it releases 10 years after death).

Form: Certificate of Discharge of Estate Tax Lien (real and/or tangible personal property), filed with Form 700-SOV (nontaxable estates) or Form 706ME (taxable estates)

Maine tax clearance

Not required

Federal estate income tax return: IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.
Federal estate tax return: The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.
Maine estate income tax return: 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).
Maine estate tax return: The estate value ($0) is below Maine's $7,160,000 filing threshold. Maine's filing test uses the gross estate plus lifetime taxable gifts, and filing is also required whenever a federal estate tax return is due.

General information about tax filing requirements after a death, not tax or legal advice. Consult a licensed tax professional for tax questions. Data verified Sep 15, 2026

At minimum, a final federal income tax return (Form 1040) for income earned through the date of death, and Maine requires a final state income tax return (Form 1040ME) as well. If the estate earns income during administration, a federal fiduciary return (Form 1041) and a Maine fiduciary return (Form 1041ME) may also be required. A Maine estate tax return must also be filed when the federal gross estate plus lifetime taxable gifts made within one year of death, plus Maine elective property exceeds $7,160,000, or whenever a federal estate tax return is required, a test on the gross estate that can be met even where deductions mean no tax is due.

The final federal income tax return is due April 15 following year of death. The final Maine return is due April 15 following year of death (automatic extension equal to the federal extension). The Maine fiduciary return is due April 15 (calendar year); automatic extension equal to the federal extension. The Maine estate tax return (Form 706ME) is due 9 months after date of death.

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 joint tenant who was the decedent's spouse on the date of death, and it releases 10 years after death). Distributing assets without the clearance can leave the executor or trustee personally liable.

Yes. Maine imposes a state estate tax on an estate above $7,160,000. It is separate from the federal estate tax. A state estate tax return must be filed when the federal gross estate plus lifetime taxable gifts made within one year of death, plus Maine elective property exceeds $7,160,000, or whenever a federal estate tax return is required, even if no federal estate tax is owed.

Yes. Estate size does not change the final income tax return: a final Form 1040 is filed whatever the estate is worth if the decedent had income. What a smaller estate avoids is the federal estate tax return (Form 706), due 9 months after date of death (6-month extension available) and required only above $15,000,000 and the Maine estate tax return (required when the federal gross estate plus lifetime taxable gifts made within one year of death, plus Maine elective property exceeds $7,160,000, or whenever a federal estate tax return is required).

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, and the return-filing test is broader than the exemption — it runs on the federal gross estate plus lifetime taxable gifts, and filing is also required whenever a federal estate tax return is due, so some estates file even though no tax is due. The Maine death tax calculator estimates the liability.

Missing tax deadlines can result in penalties and interest that reduce the estate's value. The final Maine income tax return is due April 15 following year of death (automatic extension equal to the federal extension). The estate settlement plan for Maine includes all filing dates in order.

SimplyTrust Editorial·Updated September 20, 2026

Legal Sources

Data sourced from Maine statutes and official state code. How we research.

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