Looking for a Unsorted Maine Revenue Services Forms And Templates? Download it for free!

Application Of Personal Representative For Determination Of Maine Estate Tax And For Discharge Of Personal Liability - Maine Revenue Services Page 2

INSTRUCTIONS

For Maine estate tax purposes, ﬁ nal federal determination generally means that a federal estate closing letter has been

received. See 36 MRSA § 4071. If a Maine estate tax return (Form 706ME or 706 ME-EZ) has not yet been ﬁ led, the return

must be ﬁ led with the Certiﬁ cate of Discharge of Personal Representative Liability (“Certiﬁ cate”) or ﬁ led with Maine Revenue

Services on the date due.

Attach a copy of the ﬁ nal federal determination of federal estate tax liability. If the estate is not taxable for federal purposes

and no federal return is ﬁ led, please explain and state that no ﬁ nal federal determination was issued. If the ﬁ nal federal de-

termination is received after the original Maine return is ﬁ led and changes of any item result in additional estate tax liability,

an amended Maine return is required showing all changes made by the IRS.

Maine Revenue Services will notify the personal representative of any estate tax liability and the interest on that amount

within one year of the date the certiﬁ cate is ﬁ led, or, if the application is made before the return is ﬁ led, within one year of

date the Maine estate tax return is ﬁ led. Once the personal representative pays that liability, MRS will issue the completed

certiﬁ cate.

The discharge of personal liability only applies to the personal representative listed on this certiﬁ cate in his or her capacity

as personal representative for the estate of the decedent Issuing the completed certiﬁ cate does not release the personal

representative from any other tax liability or responsibility to the State of Maine. No person other than the personal repre-

sentative in his or her capacity as personal representative is released from personal liability. The estate of the decedent,

any other ﬁ duciary and those in possession of estate assets, remain liable for any estate tax later determined to be due.

If you would like this discharge mailed to someone other than the personal representative listed on page 1, complete the

“Return to:” area at the bottom left corner of the form.

For more information, see 36 MRSA § 4066 & MRS Rule 601.

Application Of Personal Representative For Determination Of Maine Estate Tax And For Discharge Of Personal Liability - Maine Revenue Services Page 2