Worksheet For Determining Estate Filing Requirement - 2011

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WORKSHEET FOR DETERMINING
ESTATE FILING REQUIREMENT
for Deaths Occurring in 2011
1.
Federal gross estate (actual or pro forma federal Form 706, part 2, line 1) .1. $_______________________
2.
Adjusted taxable gifts (federal Form 706, part 2, line 4) .............................2. $_______________________
3.
Total (line 1 plus line 2) ...............................................................................3. $_______________________
4.
Does the estate contain any Maine qualifi ed terminable interest property
or Maine elective property? .........................................................................4.
___ YES
___ NO
Is line 3 greater than $1,000,000?
YES
NO
YES
Is the answer to line 4 yes?
Form 706ME must be fi led
NO
Is there property included in
Form 706ME-EZ may be fi led
YES
the estate that is located in
instead of Form 706ME
Maine and for which a lien re-
lease is desired?
NO
No Maine return is necessary
Rev. 12/11

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