What Happens If You Die Without a Will in Maine?
Without a will in Maine, a surviving spouse takes the entire estate18-C M.R.S. § 2-102Verified Sep 10, 2026View source when every child of either spouse is a child of both, and descendants divide what passes to them per capita at each generation18-C M.R.S. § 2-106Verified Sep 10, 2026View source.
Maine intestacy law decides. Maine follows separate property rules18-C M.R.S. § 2-102Verified Sep 10, 2026View source: the surviving spouse's share depends on whether children survive and whose children they are. The estate passes to the closest surviving relatives, in most cases the spouse and children first, then in order: Parents; Descendants of parents; Grandparents and their descendants; Great-grandparents and their descendants; Descendants of a deceased spouse; The State (escheat)18-C M.R.S. § 2-102Verified Sep 10, 2026View source.
The surviving spouse's share in Maine depends on the family. With no children: If no parent survives: entire estate. If parent survives: first $394,000 (2026 CPI-adjusted) plus 3/4 of the remaining estate18-C M.R.S. § 2-102Verified Sep 10, 2026View source. With shared children: If all descendants are shared AND spouse has no other descendants: entire estate. Otherwise: first $131,300 (2026 CPI-adjusted) plus 1/2 of remaining estate18-C M.R.S. § 2-102Verified Sep 10, 2026View source. When a child from a prior relationship survives: One-half of the intestate estate18-C M.R.S. § 2-102Verified Sep 10, 2026View source.
Maine divides per capita at each generation18-C M.R.S. § 2-106Verified Sep 10, 2026View source: surviving descendants at each generational level share equally, with deceased members' shares pooled and redistributed at the next level.
Maine requires an heir to survive the decedent by 120 hours18-C M.R.S. § 2-104(1)(A)Verified Sep 10, 2026View source to inherit; an heir who dies within that period is treated as having died first, and the share passes to the next eligible heir.
Under Maine intestacy law, a stepchild or an unmarried partner does not inherit unless adopted or recognized by statute. In Maine, however, Registered domestic partners and Partners in a legal union validly formed in another state or jurisdiction that provides substantially the same rights, benefits and responsibilities as a marriage18-C M.R.S. § 1-201(54)Verified Sep 10, 2026View source inherit with the same rights as a surviving spouse. A stepchild can inherit in Maine as a last resort: if there is no taker under the § 2-103(1) ladder, the estate passes to a deceased spouse's surviving descendants per capita at each generation, ahead of escheat to the State18-C M.R.S. § 2-103(2)Verified Sep 10, 2026View source. Outside those situations, a will or trust is how a stepchild or an unmarried partner is provided for. The Maine will signing requirements set out what a valid will takes.
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Inheritance
Inheriting assets brings responsibility. How to manage, protect, and plan for inherited wealth — including tax implications and trust options.
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Death of a Parent
A step-by-step guide to what happens after a parent dies: the documents to find, the certificates to order, and whether probate is even required.
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Divorce
What divorce does and does not undo: beneficiary designations, your will, powers of attorney, and the one account your ex stays on until you change it.
Learn moreForms for Planning and Settling an Estate in Maine
Free Maine forms for planning an estate or settling one: a will, trust, powers of attorney, TOD deed, and the probate forms an executor files.
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.
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.
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.
Letter of Instruction
Prepare the letter a bank or insurer requests during estate settlement, addressed to its claims department.
Last Will and Testament
In Maine, a will is signed before 218-C M.R.S. § 2-502Verified Oct 18, 2026View source witnesses, and a self-proving affidavit signed with it lets the court admit it without witness testimony18-C M.R.S. § 2-502Verified Oct 18, 2026View source.
Healthcare Power of Attorney
Maine requires 218-C M.R.S. § 5-805Verified Oct 15, 2026View source witnesses for a healthcare power of attorney; notarization is not required18-C M.R.S. § 5-805Verified Oct 15, 2026View source.
Financial Power of Attorney
Maine treats a power of attorney as durable by default18-C M.R.S. § 5-905, § 5-904, § 5-906, § 5-907, § 5-909, § 5-913, § 5-931, § 5-951Verified Sep 18, 2026View source, and it is signed before a notary18-C M.R.S. § 5-905, § 5-904, § 5-906, § 5-907, § 5-909, § 5-913, § 5-931, § 5-951Verified Sep 18, 2026View source.
Transfer on Death Deed
In Maine, a transfer on death deed is signed before a notary18-C M.R.S. 6-401 to 6-420Verified Oct 18, 2026View source, then recorded with the county before the owner's death18-C M.R.S. 6-401 to 6-420Verified Oct 18, 2026View source.
Tools for Planning and Settling an Estate in Maine
Free calculators and checklists for planning or settling an estate in Maine: will and trust costs, probate, executor pay, and inheritance taxes.
How Much Does Probate Cost?
Probate on a $500,000 estate in Maine costs an estimated $26,31318-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. Attorney fees run 1.9%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 to 3.1%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 of the estate under a reasonable-compensation standard.
What Are the Burial and Cremation Laws in My State?
Maine allows you to name your own agent in advanceMe. Rev. Stat. tit. 22, § 2843-A(2)(A)Verified Oct 17, 2026View source, and that designation takes priority over the order of next of kin who otherwise control disposition of the remains.
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.
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.
How Does Step-Up in Basis Work?
Inherited assets in Maine take a basis reset to fair market value on the date of death26 USC § 1014Verified Sep 15, 2026View source, and the gain on a later sale faces ordinary income tax at the state's regular rates36 M.R.S. § 5122 — modifications to federal AGI (no general capital-gains subtraction)Verified Sep 15, 2026View source.
What Are the Estate Laws in My State?
Probate on a $500,000 estate in Maine costs an estimated $26,31318-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 and takes 4 months to 6 months for a simple estate, with attorney fees of typically 1.9%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 to 3.1%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 of the estate. Estates under $52,50018-C M.R.S. § 3-1201Verified Sep 8, 2026View source can use a small-estate procedure instead.
When Do I Have to Withdraw an Inherited IRA?
See which federal withdrawal rules apply to an inherited IRA, Roth IRA, or employer plan, the deadline year, and the missed-withdrawal tax.
How Much Can an Executor Charge?
Maine pays executors reasonable compensation18-C M.R.S. § 3-719 (reasonable compensation; no statutory percentage)Verified Sep 8, 2026View source, typically 2.2%Estimated from the 16 state statutes that set an executor fee schedule (median and interquartile range at this estate value)Verified Sep 8, 2026View source to 3.8%Estimated from the 16 state statutes that set an executor fee schedule (median and interquartile range at this estate value)Verified Sep 8, 2026View source of the estate.
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Maine Estate Planning Resources
In-depth guides covering Maine probate laws, trust requirements, and estate planning strategies.