After a death in Maine, the estate either qualifies for the simplified procedure for estates under $52,50018-C M.R.S. § 3-1201Verified Sep 8, 2026View source or goes through probate, where creditors have 4 months18-C M.R.S. § 3-801(1) (4 months from first publication); § 3-803(1) (outer bar: earlier of 9 months after death or the § 3-801 period)Verified Sep 8, 2026View source to file claims after notice.
Certified copies come from the Maine Department of Health and Human Services - Data, Research, and Vital StatisticsMaine Department of Health and Human Services - Data, Research, and Vital StatisticsVerified Oct 15, 2026View source; the funeral home usually places the first order. The first certified copy costs $15Maine Department of Health and Human Services - Data, Research, and Vital StatisticsVerified Oct 15, 2026View source and each additional copy ordered with it $6Maine Department of Health and Human Services - Data, Research, and Vital StatisticsVerified Oct 15, 2026View source; standard processing takes 5-7 business days for mail ordersMaine Department of Health and Human Services - Data, Research, and Vital StatisticsVerified Oct 15, 2026View source. Banks, insurers, government agencies and retirement plans each want a certified copy, so the first order is for several. The Maine death certificate guide carries the ordering details.
Maine sets an order for who controls the disposition of remains: surviving spouse, then surviving domestic partner, then surviving adult childMe. Rev. Stat. tit. 22, § 2843-AVerified Oct 17, 2026View source. The state allows you to name your own agent in advanceMe. Rev. Stat. tit. 22, § 2843-A(2)(A)Verified Oct 17, 2026View source, and a written designation outranks the default order. The Maine burial and cremation law guide carries the rest of the rules.
Only for what the decedent owned alone with no beneficiary named. Assets in a living trust, accounts with a named beneficiary and property owned jointly with right of survivorship pass outside probate. For the rest, Maine allows estates with personal property of $52,50018-C M.R.S. § 3-1201Verified Sep 8, 2026View source or less to use the Small Estate Affidavit18-C M.R.S. § 3-1201Verified Sep 8, 2026View source, which avoids full probate administration. The Small Estate Affidavit is presented directly to the bank, employer, or other holder of the property — it is not filed with a court. The waiting period is 30 days18-C M.R.S. § 3-1201Verified Sep 8, 2026View source after death.
Maine uses Petition for Formal Probate of Will or Appointment of Personal Representative or Both (DE-201)18-C M.R.S. §3-103 (appointment & letters), §3-301 (informal application), §3-402 (formal petition contents)Verified Aug 24, 2026View source, filed with the County Probate Court18-C M.R.S. §3-103 (appointment & letters), §3-301 (informal application), §3-402 (formal petition contents)Verified Aug 24, 2026View source. Register of Probate issues Letters of Authority of Personal Representative after the court grants the petition. The Maine Letters Testamentary guide carries the documents, the bond and the self-filing rules.
A simple estate in Maine typically settles in 4 months to 6 months, and an average estate in 6 months to 12 months. The creditor claim period of 4 months18-C M.R.S. § 3-801(1) (4 months from first publication); § 3-803(1) (outer bar: earlier of 9 months after death or the § 3-801 period)Verified Sep 8, 2026View source is the floor: final distribution waits for it to run. Assets in a living trust settle privately, without the court's timeline.
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Free forms for settling an estate in Maine: probate petition, small estate affidavit, creditor notice and closing forms. Prepare each form for Maine.
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Affidavit of Death
In Maine, a transfer on death deed beneficiary records the “Notice of death affidavit18-C M.R.S. § 6-414Verified Oct 26, 2026View source”.
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IRS Form 56
Notify the IRS that you are the fiduciary of an estate, a trust or a person, or end a notice filed before, on the official form.
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Digital Assets Recovery Letter
Prepare a letter requesting a deceased person's online accounts, points, and balances from the program that holds them.
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Small Estate Affidavit
In Maine, the Small Estate Affidavit18-C M.R.S. § 3-1201Verified Sep 8, 2026View source covers estates with personal property of $52,50018-C M.R.S. § 3-1201Verified Sep 8, 2026View source or less, 30 days18-C M.R.S. § 3-1201Verified Sep 8, 2026View source after death, presented directly to the bank or other holder, not filed with a court.
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Estate Inventory
In Maine, the personal representative files the estate inventory within 90 days18-C MRSA §§ 3-706, 3-707, 3-708Verified Sep 15, 2026View source of appointment.
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Estate Closing
In Maine, the personal representative is discharged automatically once the statutory period runs18-C M.R.S. §§ 3-1003(2), 3-1005Verified Sep 15, 2026View source, and a final accounting is required.
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IRS Form 1310
Claim a refund due a deceased taxpayer on the official form, on the box the form routes you to, with what the form says to attach.
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Letter of Instruction
Prepare the letter a bank or insurer requests during estate settlement, addressed to its claims department.
Free tools for settling an estate in Maine: whether probate is needed, executor and trustee pay, creditor deadlines and taxes. Run each tool for Maine.
How Many Death Certificates Do I Need?
In Maine, certified death certificates come from the Maine Department of Health and Human Services - Data, Research, and Vital StatisticsMaine Department of Health and Human Services - Data, Research, and Vital StatisticsVerified Oct 15, 2026View source; the first copy costs $15Maine Department of Health and Human Services - Data, Research, and Vital StatisticsVerified Oct 15, 2026View source, additional copies $6Maine Department of Health and Human Services - Data, Research, and Vital StatisticsVerified Oct 15, 2026View source each.
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Do I Need Probate?
In Maine, estates with personal property of $52,50018-C M.R.S. § 3-1201Verified Sep 8, 2026View source or less skip probate with the Small Estate Affidavit18-C M.R.S. § 3-1201Verified Sep 8, 2026View source,30 days18-C M.R.S. § 3-1201Verified Sep 8, 2026View source after death.
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What Happens to Jointly Owned Property When an Owner Dies?
When a joint owner dies in Maine: Maine law names no affidavit or certificate to record when a joint tenant dies. The deceased owner's interest passes to the surviving joint tenant, and Maine title practice accepts a recital of the survivorship in the survivor's next recorded deed33 M.R.S. §§ 159, 654, chs. 7 and 11; 18-C M.R.S. §§ 1-106, 2-702, Article 6; 36 M.R.S. chs. 577 and 711-A; 22 M.R.S. chs. 701 and 707; Maine Title Standards 301, 411 and 708Verified Oct 26, 2026View source.
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Do I Have to File Tax Returns for Someone Who Died?
Maine requires a final state income tax return for the decedent alongside the federal Form 104036 M.R.S. § 5111 (sub-§ 1-F rates; sub-§ 7 surcharge); § 5124-C, sub-§ 1-C (standard deduction); § 5403 (sub-§ 1 rate-table indexing; sub-§ 12 surcharge indexing); PL 2025 ch. 650 (LD 2212), Pts. DDDD and KVerified Sep 20, 2026View source; a federal estate tax return (Form 706) is required only for estates above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
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How Do I Settle an Estate?
Settling an estate in Maine: the personal representative files the estate inventory within 90 days18-C MRSA §§ 3-706, 3-707, 3-708Verified Sep 15, 2026View source of appointment; creditors have 4 months18-C MRS §§ 3-801, 3-803, 3-805, 3-806Verified Oct 18, 2026View source to present claims; a simple estate closes in 4 months to 6 months.
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How Much Are Estate & Inheritance Taxes?
Maine levies an estate tax36 M.R.S. §§ 4102, 4103, 4119Verified Sep 15, 2026View source above $7,160,00036 M.R.S. §§ 4102, 4103, 4119Verified Sep 15, 2026View source (top rate 12%36 M.R.S. §§ 4102, 4103, 4119Verified Sep 15, 2026View source) and no inheritance tax; the federal estate tax applies above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
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What Taxes Apply to My Inheritance?
In Maine, beneficiaries owe no inheritance tax and the estate pays any estate tax36 M.R.S. §§ 4102, 4103, 4119Verified Sep 15, 2026View source above $7,160,00036 M.R.S. §§ 4102, 4103, 4119Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 4 months to 6 months for a simple estate.
Maine Executor Checklist18-C M.R.S. § 3-721 (court review of reasonableness of attorney/PR compensation), § 3-720 (attorney fees in estate litigation), § 3-719 (PR reasonable compensation), § 3-603 (bond), § 3-704 (PR proceeds without court order), §§ 3-301/3-302 (informal probate before the register), § 3-801 (notice to creditors; 4 months from first publication), § 3-803 (limitations on presentation of claims; earlier of 9 months after death), § 3-706/§ 3-707 (PR self-values inventory; appraiser permissive), § 3-1201 (small estate affidavit; $40K base adjusted per § 1-108, measured on the entire estate wherever located less liens and encumbrances), § 1-108 (CPI adjustment, keyed to the year preceding the year of death), § 1-201(15) (definition of "estate"), § 3-1203 (summary administrative procedure; allowance-keyed, no dollar limit), § 1-602(2) (graduated probate filing fees: $40 to $1,200+); Maine Probate Courts "Cost-of-Living Adjustment Calculations under § 1-108 (2020 - 2026)" (§ 3-1201 year-of-death table); PL 2025 c. 76 (added § 1-108 cross-reference and the § 3-1201(3) annual-publication duty)Verified Sep 8, 2026View source
Notify immediate family members
Contact close family members who need to know. Coordinate funeral arrangements and gather contact information for extended family and friends.
Confirm who has authority over final arrangements
State law sets the order of who has the legal right to decide burial, cremation, or other disposition. A written pre-need designation by the deceased, if one exists, controls. Confirm who holds this authority before arrangements are made.
Maine: State law sets the order of who controls disposition of remains. Order: Person designated in a written and signed document by the decedent; then Surviving spouse; then Surviving domestic partner; then others in statutory order. A written pre-need designation by the deceased, if one exists, controls over this order.
Arrange burial, cremation, or other disposition
Work with a funeral home, crematory, or other provider to arrange disposition of the body. State rules govern cremation waiting periods, required authorizations, and burial or disposition permits. The funeral home typically provides certified death certificates and files the death certificate with vital records.
Maine: Cremation has a 48-hour waiting period. Medical examiner authorization is required before cremation. A burial or disposition permit is required, issued by the State Registrar of Vital Statistics or the municipal clerk where death occurred or where the funeral home holding the body is located (22 M.R.S. § 2843). The death certificate must be filed within 5 days. The five days run from the day after the death, unless there are unusual extenuating circumstances, and the certificate must also be filed before the body leaves the state (22 M.R.S. § 2842; 10-146 C.M.R. ch. 5 § 5). The burial-transit permit rule states three days (10-146 C.M.R. ch. 1 § 2).
Request 10-15 certified copies from the funeral home or state vital records office. You will need these for banks, insurance companies, government agencies, and other institutions. Each institution typically requires an original certified copy.
Maine: Order from Maine Department of Health and Human Services - Data, Research, and Vital Statistics. Fee: $15/copy ($6 additional). Available: online, phone, mail, in-person. Processing: 5-7 business days for mail orders.
Change locks if necessary, ensure the home is secured, and safeguard valuable items. Review who has keys and whether security measures are needed.
Maine: Homestead exemption up to $94,300. Minor children also protected.14 MRSA § 4422 (as adjusted by Me. Sup. Jud. Ct. Admin. Order JB-24-02)Verified Sep 15, 2026View source
Locate estate planning documents
Find the original will, trust documents, and any amendments. Check the home, safe deposit box, and contact any attorney the deceased worked with.
Determine if probate is necessary
Evaluate whether the estate qualifies for small estate procedures or if full probate is required based on asset values and types.
Maine: Small estate affidavit available for estates under $52,500. Informal (unsupervised) probate available. Independent administration reduces court oversight.18-C M.R.S. § 3-721 (court review of reasonableness of attorney/PR compensation), § 3-720 (attorney fees in estate litigation), § 3-719 (PR reasonable compensation), § 3-603 (bond), § 3-704 (PR proceeds without court order), §§ 3-301/3-302 (informal probate before the register), § 3-801 (notice to creditors; 4 months from first publication), § 3-803 (limitations on presentation of claims; earlier of 9 months after death), § 3-706/§ 3-707 (PR self-values inventory; appraiser permissive), § 3-1201 (small estate affidavit; $40K base adjusted per § 1-108, measured on the entire estate wherever located less liens and encumbrances), § 1-108 (CPI adjustment, keyed to the year preceding the year of death), § 1-201(15) (definition of "estate"), § 3-1203 (summary administrative procedure; allowance-keyed, no dollar limit), § 1-602(2) (graduated probate filing fees: $40 to $1,200+); Maine Probate Courts "Cost-of-Living Adjustment Calculations under § 1-108 (2020 - 2026)" (§ 3-1201 year-of-death table); PL 2025 c. 76 (added § 1-108 cross-reference and the § 3-1201(3) annual-publication duty)Verified Sep 8, 2026View source
Ensure mail is collected regularly to identify bills, accounts, and important correspondence. Forwarding mail to the executor/trustee is common practice.
Report the death to Social Security. The funeral home often does this, but verify it was done. Surviving spouse may be eligible for benefits.
Federal: Timing: Application for the lump-sum death payment: within 2 years of the date of death. Proof of support for a dependent parent's benefit: within 2 years of the worker's death. The funeral home reports the death.
Cancel Medicare coverage and return the Medicare card. If on Medicaid, notify the state agency to avoid benefit continuation.
Maine: Medicare: Repayment of a Medicare Secondary Payer demand against the estate: within 60 calendar days of the demand; interest is assessed from the date the demand letter was mailed. Claim for services furnished before death: within 12 months of the date of service. If the deceased received Medicaid, Maine's estate recovery program (Maine Department of Health and Human Services, Office of MaineCare Services, Estate Recovery) may file a claim against the estate for benefits paid. Exemptions and hardship waivers are state-specific.
If the deceased was a veteran, notify the VA to stop benefits and inquire about burial benefits and survivor benefits.
Federal: Timing: DIC or death pension application, for an award effective from the month of death: within 1 year of the date of death; Payments start from the filing date instead of the first day of the month of death.. Claim for accrued benefits: within 1 year of the beneficiary's death. Claim for lump-sum accrued benefits withheld from a competent veteran during hospital, institutional or home care: within 5 years of the beneficiary's death. Request to be substituted into the veteran's pending claim or appeal: within 1 year of the date of death. Burial allowance claim for a death that was not service connected: within 2 years of the veteran's burial. Burial allowance claim where VA upgraded the discharge from dishonorable after death: within 2 years of the upgrade.
Contact life insurance companies to file claims. Also notify health, auto, and homeowner insurance to update or cancel policies.
Maine: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, POD bank accounts, TOD investment accounts, annuities (18-C M.R.S. § 2-804). Employer plans governed by federal law (ERISA) and federal benefits are not affected by the state rule. Confirm whether any designation predates a divorce before it is paid out.
Place a deceased alert or credit freeze with Equifax, Experian, and TransUnion to prevent identity theft. Over 2 million deceased identities are stolen annually.
Locate deeds, mortgage statements, property tax bills, and homeowner insurance policies for all real property. Check the county recorder for any recorded Transfer on Death deeds.
Maine: Homestead exemption up to $94,300. Minor children also protected. Maine allows Transfer on Death (TOD) deeds. Check the county recorder's office to see if a TOD deed was recorded -- if so, the property transfers outside probate.14 MRSA § 4422 (as adjusted by Me. Sup. Jud. Ct. Admin. Order JB-24-02)Verified Sep 15, 2026View source
Whoever holds the original will hands it to the probate court, or to the executor it names, within the period state law sets. The will becomes part of the court record whether or not probate is opened.
Obtain an EIN for the estate
Apply for an Employer Identification Number (EIN) from the IRS. The estate needs its own tax ID to open bank accounts and file tax returns.
Submit the original will (if any) and petition to open probate. You will need to pay filing fees and may need to post a bond.
Probate must be opened within 3 years of the death18-C M.R.S. §3-108(1) (probate, testacy and appointment proceedings; ultimate time limit)Verified Aug 24, 2026View source
Maine: Statewide form: DE-201 (Petition for Formal Probate of Will or Appointment of Personal Representative or Both). File with the County Probate Court (one per county; 16 statewide). Filing fees vary by estate value. Informal probate available. Independent administration reduces court supervision. Typical duration: 6-18 months.18-C M.R.S. §3-103 (appointment & letters), §3-301 (informal application), §3-402 (formal petition contents)Verified Aug 24, 2026
Once appointed by the court, obtain letters testamentary (with will) or letters of administration (without will). These prove your authority.
Maine: Letters of Authority of Personal Representative are issued by the Register of Probate (informal track) or the Judge of Probate (formal track), after appointment and qualification. The state's title for the role is Personal Representative. The Letters document is official form DE-404 (Letters of Authority of Personal Representative). Typically filed with the petition: Original will and any codicils (for testate estates) (18-C M.R.S. §3-301(1)(B)(1)); Application for informal probate/appointment (DE-201(I) with a will, DE-101(I) without) OR Petition for formal probate (DE-201 with a will, DE-101 without), sworn/verified by the applicant (18-C M.R.S. §3-301(1), §3-402); Acceptance/statement of acceptance of the duties of office by the personal representative before letters issue (18-C M.R.S. §3-601 "Qualification"; DE-104 PR Acceptance); Bond only if required by the will, for a special administrator, or by court order (18-C M.R.S. §3-603); Information to heirs and devisees / notice of appointment (18-C M.R.S. §3-705); demand-for-notice filings honored (§3-204).18-C M.R.S. §3-103 (appointment & letters), §3-301 (informal application), §3-402 (formal petition contents)Verified Aug 24, 2026
If the court requires a bond, obtain a surety bond from an insurance company. The bond protects beneficiaries from executor misconduct.
Maine: Bond generally not required. Typical premium: 0.5% of estate value.18-C M.R.S. § 3-603Verified Sep 8, 2026View source
Open an estate bank account
Open a dedicated checking account for the estate using the EIN and letters testamentary. All estate income and expenses flow through this account.
Consider hiring a probate attorney
For complex estates or if unfamiliar with probate, hiring an attorney is common. Many states allow statutory attorney fees.
Maine: Attorney fees typically 1.9-3.1% of estate.18-C M.R.S. § 3-721 (court review of the reasonableness of attorney compensation; no statutory percentage); § 3-720 (reasonable attorney fees in estate litigation)Verified Sep 8, 2026View source
Publish a notice in a local newspaper to alert potential creditors. This starts the creditor claim period running.
Maine: Maine requires publication for 2 consecutive weeks. Typical cost: $100. The court or clerk arranges the newspaper publication after appointment; the executor does not place the notice directly. Creditors have 4 months from first publication to file claims. Direct notice to a known creditor is optional and does not shorten their deadline — they get the later of the claim period or 60 days from the mailing.18-C MRS §§ 3-801, 3-803, 3-805, 3-806Verified Oct 18, 2026View source
Identify email accounts, social media, online banking, cryptocurrency, and other digital assets. Note any password managers used.
Maine: Maine has adopted digital asset access laws (2018). User authorization or court order may be required to access accounts. Online tool authorizations (like Google Inactive Account Manager) are valid.18-C MRSA Art. 10 (RUFADAA)Verified Sep 15, 2026View source
Search the state unclaimed property database for forgotten bank accounts, uncashed checks, insurance proceeds, and refunds owed to the deceased. Estates frequently recover assets the deceased never tracked.
Maine: Search Office of the Maine State Treasurer, Unclaimed Property for forgotten accounts, refunds, and uncashed checks owed to the deceased.
Contact retirement account custodians about beneficiary claims. IRAs and 401(k)s typically pass by beneficiary designation, not through the estate.
Maine: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, POD bank accounts, TOD investment accounts, annuities (18-C M.R.S. § 2-804). Employer plans governed by federal law (ERISA) and federal benefits are not affected by the state rule. Confirm whether any designation predates a divorce before it is paid out.
Prepare and file an inventory of all estate assets with their values. The filing deadline runs from your appointment as personal representative and is set by state law.
Inventory due 90 days after appointment as personal representative18-C MRSA §§ 3-706, 3-707, 3-708Verified Sep 15, 2026View source
Maine: Inventory due within 90 days of appointment — you may either file it with the court or send it to interested persons who request it. You set the fair-market values yourself; no independent appraiser is required. Supplemental inventory required for assets discovered after the initial filing.18-C MRSA §§ 3-706, 3-707, 3-708Verified Sep 15, 2026View source
Review claims submitted by creditors. Reject invalid claims and pay valid debts from estate/trust assets.
Maine: Creditors file claims on a statutory claim form. After a claim is rejected, the creditor has 60 days to sue on it. If the estate cannot pay every claim, payment order: Costs and expenses of administration; then Reasonable funeral expenses; then Homestead allowance; then remaining claims in statutory order.18-C MRS §§ 3-801, 3-803, 3-805, 3-806Verified Oct 18, 2026View source
Do not make final distributions until the creditor claim period has expired. This protects you from personal liability.
Creditor claim period: 4 months from first publication of the creditor notice18-C MRS §§ 3-801, 3-803, 3-805, 3-806Verified Oct 18, 2026View source
Maine: Creditor claim period is 4 months from first publication. All claims are barred 9 months after death regardless of notice.18-C MRS §§ 3-801, 3-803, 3-805, 3-806Verified Oct 18, 2026View source
File a final IRS Form 1040 for the deceased covering January 1 through date 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 due April 15 following year of death26 USC 6012(b)(1)
Maine: File Form 1040ME for January 1 through date of death. 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.36 M.R.S. §§ 4101-4119 (estate tax; 4107 filing, 4110 extension, 4112 lien), 5220, 5222, 5227, 5231 (income tax returns)Verified Sep 10, 2026View source
If the estate or trust earns income during administration ($600 in gross income), file IRS Form 1041. Required if estate gross income is $600 or more, or if any beneficiary is a nonresident alien. The estate can choose a fiscal year. Use Form 7004 for an automatic 5.5-month extension of time to file.
Maine: File Form 1041ME for estate/trust income. Required when Gross income of $10,000+ (resident estate/trust), or any Maine taxable income — 36 M.R.S. § 5220. Due April 15 (calendar year); automatic extension equal to the federal extension. Extension payment voucher: Form 1041ME-EXT.36 M.R.S. §§ 4101-4119 (estate tax; 4107 filing, 4110 extension, 4112 lien), 5220, 5222, 5227, 5231 (income tax returns)Verified Sep 10, 2026View source
For estates exceeding the federal exemption ($15,000,000), IRS Form 706 is required. Some states have lower thresholds. File Form 4768 for an automatic 6-month extension of time to file. The estate and GST tax is still due within 9 months of death; an extension of time to pay must be requested separately on the same form. Form 706 may also be filed to elect portability of the unused exemption to a surviving spouse.
IRS Form 706 due 9 months after date of death (6-month extension available) if required; Maine Form 706ME due 9 months after date of death36 M.R.S. §§ 4101-4119 (estate tax; 4107 filing, 4110 extension, 4112 lien), 5220, 5222, 5227, 5231 (income tax returns)Verified Sep 10, 2026
Maine: Has STATE ESTATE TAX with $7,160,000 exemption. File Form 706ME, due 9 months after date of death.36 M.R.S. §§ 4102, 4103, 4119Verified Sep 15, 2026View source
Some states require tax clearance or closing letters before final distribution. Distributing without clearance can create personal liability for the executor or trustee.
Maine: Tax clearance IS REQUIRED before final 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).36 M.R.S. §§ 4101-4119 (estate tax; 4107 filing, 4110 extension, 4112 lien), 5220, 5222, 5227, 5231 (income tax returns)Verified Sep 10, 2026View source
An executor or personal representative is entitled to compensation for administering the estate. Some states set commissions by statute; others allow reasonable compensation. Decide whether to take a commission and document the basis before final distribution.
Maine: Executor compensation must be reasonable (no fixed statutory schedule). States that do set a schedule pay 2.2%–3.8% of an estate this size. Commissions are taxable income to the executor and are usually waived when the executor is also the main beneficiary.18-C M.R.S. § 3-719 (reasonable compensation; no statutory percentage)Verified Sep 8, 2026View source
Keep copies of all documents, accountings, receipts, and tax returns. Most professionals recommend keeping records for 7-10 years.
General information about settling an estate, not legal advice. Requirements vary by state and circumstance. Consult a licensed attorney for legal questions. Data verified Sep 15, 2026
