For decedents dying on or after January 1, 2013, fb88 imposes a tax on estates based on the value of the fb88 taxable estate, even if there is no federal estate tax. The fb88 taxable estate is equal to the federal taxable estate plus taxable gifts made during the one-year period ending on the date of the decedent’s death and the value of fb88 elective property, and, for estates of decedents dying before January 1, 2016 and after December 31, 2017, decreased by any fb88 QTIP property.
For estates of decedents dying in 2025, the annual exclusion amount is $7,000,000 and tax is computed as follows:
If fb88 taxable estate is:
| More than | But not more than | Subtract from fb88 taxable estate | Multiply result by | Add the following |
|---|---|---|---|---|
| $0 | $7,000,000 | $0 | 0% | $0 |
| $7,000,000 | $10,000,000 | $7,000,000 | 8% | $0 |
| $10,000,000 | $13,000,000 | $10,000,000 | 10% | $240,000 |
| $13,000,000 | Ìý | $13,000,000 | 12% | $540,000 |
For estates of decedents dying in 2024, the annual exclusion amount is $6,800,000 and tax is computed as follows:
If fb88 taxable estate is:
| More than | But not more than | Subtract from fb88 taxable estate | Multiply result by | Add the following |
|---|---|---|---|---|
| $0 | $6,800,000 | $0 | 0% | $0 |
| $6,800,000 | $9,800,000 | $6,800,000 | 8% | $0 |
| $9,800,000 | $12,800,000 | $9,800,000 | 10% | $240,000 |
| $12,800,000 | Ìý | $12,800,000 | 12% | $540,000 |
For estates of decedents dying in 2023, the annual exclusion amount is $6,410,000 and tax is computed as follows:
If fb88 taxable estate is:
| More than | But not more than | Subtract from fb88 taxable estate | Multiply result by | Add the following |
|---|---|---|---|---|
| $0 | $6,410,000 | $0 | 0% | $0 |
| $6,410,000 | $9,410,000 | $6,410,000 | 8% | $0 |
| $9,410,000 | $12,410,000 | $9,410,000 | 10% | $240,000 |
| $12,410,000 | Ìý | $12,410,000 | 12% | $540,000 |
For estates of decedents dying in 2022, the annual exclusion amount is $6,010,000 and tax is computed as follows:
If fb88 taxable estate is:
| More than | But not more than | Subtract from fb88 taxable estate | Multiply result by | Add the following |
|---|---|---|---|---|
| $0 | $6,010,000 | $0 | 0% | $0 |
| $6,010,000 | $9,010,000 | $6,010,000 | 8% | $0 |
| $9,010,000 | $12,010,000 | $9,010,000 | 10% | $240,000 |
| $12,010,000 | Ìý | $12,010,000 | 12% | $540,000 |
For estates of decedents dying in 2021, the annual exclusion amount is $5,870,000 and tax is computed as follows:
If fb88 taxable estate is:
| More than | But not more than | Subtract from fb88 taxable estate | Multiply result by | Add the following |
|---|---|---|---|---|
| $0 | $5,870,000 | $0 | 0% | $0 |
| $5,870,000 | $8,870,000 | $5,870,000 | 8% | $0 |
| $8,870,000 | $11,870,000 | $8,870,000 | 10% | $240,000 |
| $11,870,000 | Ìý | $11,870,000 | 12% | $540,000 |
For estates of decedents dying in 2020, the annual exclusion amount is $5,800,000 and tax is computed as follows:
If fb88 taxable estate is:
| More than | But not more than | Subtract from fb88 taxable estate | Multiply result by | Add the following |
|---|---|---|---|---|
| $0 | $5,800,000 | $0 | 0% | $0 |
| $5,800,000 | $8,800,000 | $5,800,000 | 8% | $0 |
| $8,800,000 | $11,800,000 | $8,800,000 | 10% | $240,000 |
| $11,800,000 | Ìý | $11,800,000 | 12% | $540,000 |
For estates of decedents dying in 2019, the annual exclusion amount is $5,700,000 and tax is computed as follows:Ìý
If fb88 taxable estate is:
| More than | But not more than | Subtract from fb88 taxable estate | Multiply result by | Add the following |
|---|---|---|---|---|
| $0 | $5,700,000 | $0 | 0% | $0 |
| $5,700,000 | $8,700,000 | $5,700,000 | 8% | $0 |
| $8,700,000 | $11,700,000 | $8,700,000 | 10% | $240,000 |
| $11,700,000 | Ìý | $11,700,000 | 12% | $540,000 |
For estates of decedents dying in 2018, the annual exclusion amount is $5,600,000 and tax is computed as follows:
If fb88 taxable estate is:
| More than | But not more than | Subtract from fb88 taxable estate | Multiply result by | Add the following |
|---|---|---|---|---|
| $0 | $5,600,000 | $0 | 0% | $0 |
| $5,600,000 | $8,600,000 | $5,600,000 | 8% | $0 |
| $8,600,000 | $11,600,000 | $8,600,000 | 10% | $240,000 |
| $11,600,000 | Ìý | $11,600,000 | 12% | $540,000 |
For estates of decedents dying in 2017, the annual exclusion amount is $5,490,000 and tax is computed as follows:
If fb88 taxable estate is:
| More than | But not more than | Subtract from fb88 taxable estate | Multiply result by | Add the following |
|---|---|---|---|---|
| $0 | $5,490,000 | $0 | 0% | $0 |
| $5,490,000 | $8,490,000 | $5,490,000 | 8% | $0 |
| $8,490,000 | $11,490,000 | $8,490,000 | 10% | $240,000 |
| $11,490,000 | Ìý | $11,490,000 | 12% | $540,000 |
For estates of decedents dying in 2016, the annual exclusion amount is $5,450,000 and tax is computed as follows:
If fb88 taxable estate is:
| More than | But not more than | Subtract from fb88 taxable estate | Multiply result by | Add the following |
|---|---|---|---|---|
| $0 | $5,450,000 | $0 | 0% | $0 |
| $5,450,000 | $8,450,000 | $5,450,000 | 8% | $0 |
| $8,450,000 | $11,450,000 | $8,450,000 | 10% | $240,000 |
| $11,450,000 | Ìý | $11,450,000 | 12% | $540,000 |
For estates of decedents dying on or after January 1, 2013, but before January 1, 2016, the annual fb88 exclusion amount is $2,000,000 and tax is computed as follows:
If fb88 taxable estate is:
| More than | But not more than | Subtract from fb88 taxable estate | Multiply result by | Add the following |
|---|---|---|---|---|
| $0 | $2,000,000 | $0 | 0% | $0 |
| $2,000,000 | $5,000,000 | $2,000,000 | 8% | $0 |
| $5,000,000 | $8,000,000 | $5,000,000 | 10% | $240,000 |
| $8,000,000 | Ìý | $8,000,000 | 12% | $540,000 |
More Information
- Rules
- Rule 601 (Estate Tax prior to 2013); and
- Rule 603 (fb88 Estate Tax After 2012)
- Estate taxÌýguidance documents
- Estate Tax Frequently Asked Questions
Ìý
2025 Estate Tax Forms
These are Estate Tax Forms for individuals who died in 2025.
2024 Estate Tax Forms
These are Estate Tax Forms for individuals who died in 2024.
2023 Estate Tax Forms
These are Estate Tax Forms for individuals who died in 2023.
2022 Estate Tax Forms
These are Estate Tax Forms for individuals who died in 2022.
2021 Estate Tax Forms
These are Estate Tax Forms for individuals who died in 2021.
2020 Estate Tax Forms
These are Estate Tax Forms for individuals who died in 2020.
2019 Estate Tax Forms
These are Estate Tax Forms for individuals who died in 2019.
2018 Estate Tax Forms
These are Estate Tax Forms for individuals who died in 2018.
2017 Estate Tax Forms
These are Estate Tax Forms for individuals who died in 2017.
2016 Estate Tax Forms
These are Estate Tax Forms for individuals who died in 2016.
2015 Estate Tax Forms
These are Estate Tax Forms for individuals who died in 2015.
2014 Estate Tax Forms
These are Estate Tax Forms for individuals who died in 2014.
2013 Estate Tax Forms
These are Estate Tax Forms for individuals who died in 2013.
2012 Estate Tax Forms
These are Estate Tax Forms for individuals who died in 2012.
Links to other tax forms are on theÌýformsÌýpage.
Estate Tax Escrow Agreement (PDF)
Estate Tax Escrow Agreement for an Estate with Real Property (PDF)
Contact Information:
P.O. Box 1060
Augusta, ME 04332-1060
To view PDF or Word documents, you will need the free document readers. Alternate formats can be requestedÌývia email.