Maine Maine Estate Tax Return

Maine Estate Tax Return
Form 706ME
Clear

Print

Maine Estate Tax, Form 706ME
Worksheet D - Credit for Estate Tax
Paid to Other Jurisdiction*
36 M.R.S. § 4103(2)
Enclose this worksheet with Form 706ME.
You must also attach a copy of the estate tax return filed with the other jurisdiction.

Decedent Name:______________________________________ 	SSN:_____________________

A.	 Name of other taxing jurisdiction:______________________________________
1. 	 Value of real or tangible personal property eligible for this credit and upon
	
which an estate tax was paid to the other jurisdiction.............................................. 1. ____________________
2.	 Value of decedent’s adjusted federal gross estate (Form 706ME, line 6)................ 2. ____________________
3.	 Divide line 1 by line 2. Calculate this amount to 6 decimal places........................... 3.	 __ . __ __ __ __ __ __
4.	 Maine estate tax (Form 706ME, line 10 before application of this credit)................. 4. ____________________
5.	 Multiply line 4 by line 3............................................................................................. 5. ____________________
6.	 Enter the amount of estate tax paid to the other jurisdiction on the real or
	
tangible personal property eligible for this credit...................................................... 6. ____________________
7.	
	
	
	

Credit for taxes paid. Enter line 5 or line 6, whichever is less................................ 7. ____________________
Subtract the amount on line 7 from the Maine estate tax (Form 706ME, line 10
before application of this credit) and enter the result on Form 706ME, line 10.
See instructions.

Credit for Estate Tax Paid to Other Jurisdiction General Instructions
Note: References to federal form line numbers are subject to change.
*For purposes of this credit, the term “estate tax paid to other jurisdictions” means constitutionally valid estate, inheritance,
legacy or succession taxes paid by resident estates to another state (or equivalent jurisdiction).
This credit may be claimed if all of the following apply:
-	
-	

the Maine estate tax return is for a resident decedent (the “Resident” box must be checked in Step 3 of Form 706ME);
the estate tax paid to the other jurisdiction is with respect to the value of real or tangible personal property located
in that jurisdiction in a trust, LLC or other pass-through entity;
-	 the value of the real or tangible personal property is included in the value of the decedent’s intangible personal
property subject to the Maine estate tax; and
-	 the other jurisdiction to which the tax is paid is a state of the United States, the District of Columbia, a possession
or territory of the United States, a Canadian province or other political subdivision of a foreign country analogous to
a state of the United States.
Also see Specific Instructions on page 2.

1

Revised: August 2024

.

Specific Instructions - Form 706ME, Worksheet D

The credit for each jurisdiction must be computed separately. Use a separate worksheet for each jurisdiction.
Attach a copy of each worksheet to the Maine estate tax return Form 706ME.
	

Line A. Print the name of the other jurisdiction in the space provided.

	
	

Line 7. Add the line 7 results together for all worksheets and subtract this total amount from the Maine estate tax
calculated prior to the application of this credit and enter the results on Form 706ME, line 10.

	
	

Form 706ME, line 6a. Include, on Form 706ME, line 6a, the value of real or tangible personal property in a trust,
LLC, or other pass-through entity that is taxed by the jurisdiction.
Note: MRS may request additional information supporting the credit claimed before the return can be processed.

2