Estate tax worksheet

Maine Estate Tax Calculator

Maine's 2026 exclusion is $7,160,000. Its estate-tax calculation can include gifts made within one year of death and property from a prior Maine QTIP election. Resident and nonresident property factors then allocate the tax.

Updated Oct 2, 20266 primary sources citedEditorial policy

Maine gifts, QTIP and property worksheet

Who this covers and what to enter

For deaths in 2026 and 2027. Use prepared return amounts; property classification, elections and any Worksheet D credit must already be resolved.

Date of death Confirmed residency Federal taxable estate — 706ME line 1 ($)Prepared actual or pro forma federal Form 706, Part 2 line 3a; before the state death-tax deduction.Federal gross estate ($)Federal Form 706, Part 2 line 1; used to construct Maine line 6.Maine QTIP deduction — line 2 ($)Confirmed eligible election, up to $7,840,000 for 2026. This worksheet does not create the election.Maine elective property — line 3 ($)Prepared value associated with a predeceased spouse’s Maine QTIP election.Taxable gifts within one year of death — line 4 ($)The relevant gifts from federal Form 706, Part 2 line 4. Use the state instructions, not total lifetime gifts.Prepared Maine real/tangible amount — line 6a ($)Includes any required look-through or Worksheet D adjustments.Resident intangible property — line 6b ($)Residents: included intangible property. Nonresidents: enter 0.Prepared total Worksheet D credit ($)Resident estates only. Confirm eligibility and calculate each jurisdiction separately; nonresidents enter 0.Prior Maine estate-tax payments — line 11 ($)Estimated, extension and applicable amended-return payments. I have confirmed these return amounts, the Maine QTIP and elective-property treatment, the one-year gift inclusion, the property numerator and any prepared Worksheet D credit. This estimates state tax, excluding interest and penalties.

Your estimate

Needs your figuresCalculated

Select residency and confirm the prepared amounts.

Estimated net Maine tax — line 10: —
Maine taxable estate — line 5: —
Apportionable base — line 6: —
Gross Maine estate tax — line 9: —
Maine tax before Worksheet D credit: —
Prepared other-jurisdiction credit: —
Balance before interest / penalties: —
Estimated overpayment: —

Whole-dollar tax estimates; the property fraction rounds to six decimals. This does not determine return or lien-discharge requirements.

Reviewed October 1, 2026. Maine Revenue Services: 2026 schedule.

The 2026 Maine rate schedule

Maine taxable estate	Gross tax before property allocation
Up to $7,160,000	$0
$7,160,000–$10,160,000	8% of the amount above $7,160,000
$10,160,000–$13,160,000	$240,000 + 10% above $10,160,000
Above $13,160,000	$540,000 + 12% above $13,160,000

The table applies to Maine taxable estate, not simply the value of Maine real estate. Published rate bands.

Gifts can affect both the tax base and the allocation base

Form 706ME adds the relevant one-year gifts to federal taxable estate and also includes them in the apportionable gross base. Maine elective property is added to both. The current Maine QTIP deduction reduces taxable estate but does not subtract from the apportionable base. 2026 return, lines 1–6.

Consider a prepared $7 million federal taxable estate with $500,000 of includible one-year gifts and no other adjustment. The Maine taxable estate becomes $7.5 million, producing $27,200 before allocation. Entering $7 million alone would produce zero. Confirm where the gifted property belongs in the numerator as well.

Maine QTIP and Maine elective property work in opposite directions

A qualifying current Maine QTIP election is a deduction. Its 2026 maximum is $7,840,000. Maine elective property is the value associated with a predeceased spouse's Maine QTIP election and is added back at the subsequent death. Resolve the election and valuation before entry; the calculator only applies prepared amounts. Line 2 and line 3 instructions.

For example, a $10 million federal taxable estate with a confirmed $2 million Maine QTIP deduction produces an $8 million Maine taxable estate and $67,200 before allocation. With no QTIP deduction, the same initial taxable estate produces $227,200.

Why the resident and nonresident factors differ

The resident numerator combines the prepared line 6a real/tangible amount and line 6b intangible property. A nonresident uses line 6a only. Both divide by the apportionable base and round to six decimals. Return lines 6a–10.

With $10 million of taxable estate, $10 million apportionable base and $2 million in the applicable numerator, the factor is 0.200000. Applying it to $227,200 gives $45,440 before any allowed resident credit. Do not use the taxable estate as the denominator when deductions have reduced it.

Worksheet D is a specific resident credit

The other-jurisdiction credit concerns qualifying real or tangible property held through a trust, LLC or pass-through entity and taxed by another jurisdiction. The worksheet limits each jurisdiction's credit to the smaller of its allocated Maine tax and qualifying tax paid there. Prepare each jurisdiction separately before entering their total. Worksheet D and eligibility conditions.

This field is not a general deduction for all out-of-state taxes. A nonresident must enter zero, and the calculator rejects a credit greater than the apportioned Maine tax.

Returns and property liens

The 2026 return identifies three filing triggers: a required federal estate return, a Maine QTIP election, or an adjusted gross estate above the state threshold. A zero tax estimate does not resolve those tests. Filing conditions on page 2.

The return is generally due nine months after death. Where a return is not required, Form 700-SOV may be relevant to releasing an automatic property lien. Filing and payment are available through the Maine Tax Portal. 2026 instructions · Current forms.

Compare Vermont estate tax, Massachusetts property adjustments or the estate-tax directory.

Using the verified 2027 structure

The 2027 Maine exclusion is a required published input. The statutory bands remain relative to that exclusion: the next $3 million is taxed at 8%, the following $3 million at 10%, and the remaining excess at 12%. The federal exclusion also controls the prepared Maine QTIP ceiling. 36 MRSA 4103.

First documented September 4, 2026 · Updated October 2, 2026