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                              Maine Estate Tax, Form 706ME
                              Worksheet D - Credit for Estate Tax
                                        Paid to Other Jurisdiction*
                                             36 M.R.S. § 4103(2)

                                        Enclose this worksheet with Form 706ME.
                 You must also attach a copy of the estate tax return  filed with the other jurisdiction.

Decedent Name: _____________________________________                              SSN:  ____________________

  Name of other taxing jurisdiction: __________________________________________

 1.   Value of real or tangible personal property eligible for this credit and upon 
     which an estate tax was paid to the other jurisdiction. ............................................ 1.  ___________________

 2.  Value of decedent’s adjusted federal gross estate (Form 706ME, line 6). .............. 2.  ___________________

 3.  Divide line 1 by line 2. Calculate this amount to 6 decimal places .......................... 3. __ .__ __ __ __ __ __

 4.  Maine estate tax (Form 706ME, line 10 before application of this credit). ............... 4.  ___________________

 5.  Multiply line 4 by line 3 ............................................................................................ 5.  ___________________

 6.  Enter the amount of estate tax paid to the other jurisdiction on the real or 
     tangible personal property eligible for this credit. .................................................... 6.  ___________________

 7.  Credit for taxes paid. Enter line 5 or line 6, whichever is less. .............................. 7.  ___________________
     Subtract the amount on line 7 from the Maine estate tax (Form 706ME, line 10
     before application of this credit) and enter the result on Form 706ME, line 10.

*For purposes of this credit, the term “estate tax paid to other jurisdictions” means constitutionally valid estate, inheritance, 
legacy or succession taxes paid by resident estates to another state (or equivalent jurisdiction).

This credit may be claimed if all of the following apply:
 -   the Maine estate tax return is for a resident decedent (the “Resident” box must be checked in Step 3 of Form 706ME);
 -   the estate tax paid to the other jurisdiction is with respect to the value of real or tangible personal property located 
     in that jurisdiction in a trust, LLC or other pass-through entity;
 -   the value of the real or tangible personal property is included in the value of the decedent’s intangible personal 
     property subject to the Maine estate tax; and
 -   the other jurisdiction to which the tax is paid is a state of the United States, the District of Columbia, a possession 
     or territory of the United States, a Canadian province or other political subdivision of a foreign country analogous to 
     a state of the United States.

Special instructions for claiming credit for estate tax paid to more than one other jurisdiction:            The credit for each 
jurisdiction must be computed separately. Use a separate worksheet for each jurisdiction. Print the name of the other 
jurisdiction in the space provided on line 6. Add the line 7 results together for all worksheets and subtract this total amount 
from the Maine estate tax calculated prior to the application of this credit and enter the result on Form 706ME, line 10. 
Attach a copy of each worksheet to the Maine estate tax return.  Include, on Form 706ME, line 6a, the value of real or 
tangible personal property in a trust, LLC or other pass-through entity that is taxed by the other jurisdiction.

Note: MRS may request additional information supporting the credit claimed before the return can be processed.

                                                                                                                Revised: August 2021