Fiduciary Income Tax

Maine imposes a tax on the income of estates or trusts. The tax rate is graduated and is equal to the individual income tax rates (0%, 6.5%, and 7.95%). The fiduciary or trustee of a trust or estate must file Maine Form 1041ME if the trust or estate: 1) has any Maine income; 2) has any Maine addition modifications; or 3) has gross income of $10,000 or more.

Current Year (2014) Fiduciary Forms
These are Fiduciary forms due in 2015 on income earned in 2014.

Email Fiduciary Questions

Other Information

Guidance Documents

Contact Information:

P.O. Box 1060
Augusta, ME 04332-1060

Phone: 207-626-8475
Fax: 207-624-9694