Real or tangible personal property located in Maine and transferred to a trust is taxed as if the trust did not exist and the decedent owned the property personally. Maine has adopted an automatic paperless extension policy that also applies to Estate Tax. Requests for additional time to file must be submitted in writing prior to the expiration of the 6-month period. Generally, the total extension period cannot exceed 8 months. An extension to file the Maine Estate Tax return is not an extension for the payment of tax.
Interest is charged on any tax paid after the original due date of the return.
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