Maine imposes a tax on the income of estates or trusts. The tax rates are graduated and are equal to the individual income tax rates. For tax years beginning after December 31, 2012 but before January 1, 2016, the rates are 0%, 6.5%, and 7.95%. For tax years beginning after 2015, the rates are 5.8%, 6.75% and 7.15%.
The fiduciary or trustee of a trust or estate must file Maine Form 1041ME if the estate or trust has any:
- Maine tax additions;
- Maine taxable income; or
- Gross income of $10,000 or more for the taxable year (resident estate or trust) or both distributable net income derived from or connected with sources in this state and gross income of $10,000 or more for the taxable year (nonresident estate or trust).
Current Year (2022) Fiduciary Forms
These are Fiduciary forms due in 2023 on income earned in 2022.
P.O. Box 1060
Augusta, ME 04332-1060