Form 700-SOV Fillable Estate tax statement of value for lien discharge
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)

PO BOX 1064 700 SOV *1311000* A worksheet is included in the Maine Estate Tax Guidance Document This worksheet is designed to assist you in estimating An estate may be audited either before or after a lien discharge has been issued The personal representative is liable for and SSN: any tax due if MRS determines that a Maine estate tax liability exists appointed personal representative of the decedent A personal representative may also be called an executor If a personal AUGUSTA ME 04332 1064 Authorization is granted to the representative listed below to receive copies of confidential tax information related to this statement under 36 M R S A 191 and to act as the estate s Authorized representative Complete this section only if you elect to have someone represent the estate for you Generally Authorized Representative: If you would like to authorize a representative to act on your behalf complete this section Otherwise sign and date at the bottom and mail to City/Town State ZIP Code Email Address City/Town State ZIP Code Telephone Number Contact Person Mailing Address Contact Person: First Name M I Last Name Date of Death: decedent s spouse decedent within one year of death plus Maine elective property is $2 million or less and if a federal estate tax return is not Declaration of preparer is based on all information of which preparer has any knowledge Email Address Fax Number estate ESTATE TAX STATEMENT OF VALUE FOR LIEN DISCHARGE Firm Name (or preparer if self employed) Firm Name (or preparer if self employed) Preparer Address Preparer Telephone Number First Name M I Last Name FOR CERTAIN NONTAXABLE ESTATES GENERAL INSTRUCTIONS held by the decedent that is included in the federal gross estate plus Maine elective property and taxable gifts made within one year of death I declare that the value of the Decedent s Maine gross estate is $2 million or less I understand that the Maine gross estate includes all property everywhere If married/widow/widower enter spouse s name: If the decedent was married or a widow/widower at the time of death enter the name and social security number of the like the lien released Generally you will enter the name and address of the personal representative in the Return to box Mail this statement along with a Certificate of Discharge of Estate Tax Lien to : MAINE REVENUE SERVICES Maine Revenue Services Maine Revenue Services will mail the signed lien discharge to that address Maine tax law imposes an estate tax on the transfer of assets at the time of a person s death While most estates are not MM DD YYYY must include all property in the U S even property that is located outside Maine Nonresident State of Residency (abbreviate) nontaxable estates to request a release of the automatic lien On the Certificate of Discharge of Estate Tax Lien enter the location and description of the property for which you would Page 2 person on this statement and attach a list containing information for all other persons in possession of property of the decedent Personal representative or person in possession of decedent s property Enter in this section the information for the Personal Representative or Person in Possession of Decedent s Property: representative before Maine Revenue Services representative has not been appointed or if there is more than one personal representative enter the information for one required This gross estate includes all property everywhere held by the decedent If the estate contains Maine qualified Residency status Check the box that corresponds to the residency of the decedent on the date of death This may be different Residency Status: Resident Signature of Personal Representative Date Signature of Preparer other than Personal Representative Preparer s SSN or PTIN Date Social Security Number (SSN) SPECIFIC INSTRUCTIONS SSN Telephone Number Fax Number Street Address taxable Maine law places an automatic lien on the Maine property of all decedents This statement is designed for certain terminable interest property Form 706ME must be filed Attach a copy of this statement to a certificate of lien discharge than the physical location of the decedent If the decedent was not a resident of Maine enter the state of residence the Maine Estate Tax Guidance Document see the estate tax page on the MRS web site at www maine gov/revenue/incomeestate/ the signature area the value of the decedent s assets If you think the estate s value is close to the $2 million taxable threshold you may this authorized representative would be a tax professional who you hire and would like to communicate with MRS on to request a release of the lien on the decedent s property For more information including the Maine estate tax law and Under penalties of perjury I declare that I have examined this statement and to the best of my knowledge and belief it is true correct and complete want to consider filing Form 706ME and/or seeking the advice of an estate tax professional Note: The estate s value You can use this statement for 2014 decedents if the value of the property in the gross estate plus gifts made by the your behalf This section is optional If you do not wish to name an authorized representative skip this section and complete