Worksheet For Determining Estate Filing Requirement For Deaths Occurring In 2015 printable pdf download

Worksheet For Determining Estate Filing Requirement For Deaths Occurring In 2015

WORKSHEET FOR DETERMINING

ESTATE FILING REQUIREMENT

for Deaths Occurring in 2015

Federal gross estate (actual or pro forma federal Form 706, part 2, line 1) .1. $_______________________

Taxable gifts (made within one year of death) .............................................2. $_______________________

Maine elective property ...............................................................................3. $_______________________

Total (line 1 plus line 2 plus line 3) ..............................................................4. $_______________________

Is a federal Form 706 required? .................................................................. 5.

___ YES

___ NO

Is line 4 greater than $2,000,000?

YES



YES

Is the answer to line 5 yes?

Form 706ME must be ﬁ led





Is there property included in

YES

the estate that is located in

Statement 700-SOV may be ﬁ led



Maine for which a lien release

is desired?



No Maine form or statement is

necessary

Rev. 07/15

Worksheet For Determining Estate Filing Requirement For Deaths Occurring In 2015