Maine Probate Guide
If you've just lost someone and are facing the Maine probate process — this guide walks you through what it costs, how long it takes, the exact filings Maine requires, and whether you can avoid formal probate entirely.
Typical Timeline
6–12 months
Uncontested formal probate
Small Estate Threshold
$52,500
Collection of Personal Property by Affidavit (18-C MRS § 3-1201)
Court
Maine Probate Court (one in each county)
Filing fee: $20–$950
Executor Commission
Reasonable fee
~$20,000 on a $1M estate
Probate is required when solely owned probate assets exceed the inflation-adjusted small estate threshold (~$52,500 in 2026) or include any real property without joint tenancy, trust, or TOD deed. Maine adopted the Uniform Probate Code in modified form (Title 18-C). Informal probate handled by the Register of Probate is the most common track.
Maine informal probate typically closes in 6-12 months after the 4-month creditor claim period. Supervised formal probate can extend to 18-24 months or more. Small estate affidavits can be used 30 days after death.
Maine's Collection of Personal Property by Affidavit (18-C MRS § 3-1201) allows qualifying estates to skip formal probate.
| If the death occurred… | Small estate threshold |
|---|---|
| Base threshold under 18-C MRS § 3-1201 (subject to annual inflation adjustment) | $40,000 |
| Inflation-adjusted threshold for 2026 deaths | $52,500 |
Maine's small estate affidavit threshold is the only inflation-adjusted threshold in the country. The base amount is $40,000, but for deaths in 2026 the maximum is approximately $52,500 after annual inflation adjustments. The affidavit is presented to asset holders directly - no court filing required, 30 days after death.
Title 18-C MRS § 3-719 entitles a personal representative to 'reasonable compensation.' No statutory percentage; courts assess time, complexity, skill, and results. Practitioners report typical fees of 1-3% of estate value.
Example: An estate valued at $1,000,000 would yield an executor commission of approximately $20,000.
Attorney fees:
Attorney fees are also 'reasonable' under court review, typically billed hourly. Informal probate counsel commonly charges $3,000-$5,000; formal or contested cases $5,000-$12,000+.
Multiple co-executors:
Co-PRs share the single reasonable fee unless the court finds extraordinary services warrant additional compensation.
Statute: Title 18-C MRS § 3-719
Bond is not required for informal probate unless requested by an interested person or required by the will (18-C § 3-603). Formal supervised administrations and non-resident PRs typically require bond.
Statute: Title 18-C MRS § 3-603
Maine imposes a state estate tax with a 2026 exemption of approximately $7.16 million (indexed for inflation, up from $7M in 2025). Rates on the taxable estate above the exemption climb to 12%. The federal exemption for 2026 is $15M individual/$30M married under the One Big Beautiful Bill Act.
Filing deadline:
Maine Form 706ME is due 9 months after death; extensions follow the federal estate tax extension.
Statute: Title 36 MRS Chapter 575
Maine's UPC-modeled elective share (18-C MRS § 2-202) gives a surviving spouse a percentage of the augmented estate scaled by length of marriage (up to 50% after 15 years). The spouse is also entitled to homestead allowance, exempt property, and a family allowance under 18-C §§ 2-401 through 2-405.
MaineCare (Maine's Medicaid program) aggressively recovers from estates of recipients aged 55+ who received long-term care. Maine uses an expanded definition of 'estate' under 22 MRS § 14: recovery reaches the probate estate AND any legal interest the decedent held at death, including life estates, joint accounts, and trust assets. Joint tenancy real estate passes to the survivor outside recovery. Recovery is deferred while a surviving spouse or minor/disabled child survives.
The full Maine executor checklist has 23 milestones: 0 specific to Maine law (shown below — filings, forms, and court interactions tied to Maine statutes) and 23 universal duties that apply in every state (expandable at the end of the list). The same item never appears in both groups.
Obtain certified death certificates
Order at least 10-12 certified copies of the death certificate from the Maine Office of Data, Research, and Vital Statistics. These are required by the probate court, financial institutions, insurance companies, and government agencies.
Locate and review the will
Search for the decedent's original will and any codicils. Maine has adopted the Uniform Probate Code (Title 18-C of the Maine Revised Statutes), providing flexible probate procedures including both formal and informal administration tracks.
Secure estate property and valuables
Immediately secure the decedent's residence by changing locks if necessary. Safeguard valuables such as jewelry, cash, important documents, firearms, and collectibles. If the home will be vacant, arrange for regular checks, maintain climate control, and notify the homeowner's insurance carrier of the vacancy. Secure vehicles, safe deposit boxes, and storage units. Document the condition of all property with photographs.
Determine administration type and file petition
Maine's UPC-based system offers informal probate (handled by the register of probate without a hearing), formal probate (requires a court hearing before the probate judge), and supervised administration. Qualifying small estates may use a simplified collection by affidavit procedure under 18-C MRS Section 3-1201. File with the probate court in the county where the decedent resided.
Receive Letters Testamentary or Letters of Administration
After appointment, Letters are issued to the personal representative. Under informal proceedings, Letters may be issued without a hearing. The personal representative must accept appointment and may need to post a bond. Obtain multiple certified copies.
Notify the Social Security Administration
Report the death to the Social Security Administration at 1-800-772-1213 if the funeral home has not already done so. Benefits received after the date of death must be returned. Surviving spouses and dependent children may be eligible for survivor benefits.
Cancel services, subscriptions, and forward mail
Forward the decedent's mail through USPS to the executor's address or a secure location to capture bills, tax documents, and creditor correspondence. Cancel or transfer utilities (electric, gas, water, internet, phone), streaming services, gym memberships, magazine subscriptions, and other recurring payments. Notify the landlord if the decedent rented. Cancel the decedent's driver's license, voter registration, and passport to help prevent identity theft.
Publish notice to creditors
Publish a Notice to Creditors in a newspaper of general circulation in the county where the estate is administered. Creditors have four months from the date of first publication to present their claims under 18-C MRS Section 3-801. Also mail notice to all known creditors.
Notify financial institutions
Send certified copies of the death certificate and Letters to all banks, brokerage firms, insurance companies, and retirement account custodians. Request date-of-death valuations for all accounts.
Open an estate bank account
Obtain an EIN from the IRS via Form SS-4 and open a checking account in the name of the estate. All estate income and expense payments should flow through this account.
File IRS Form 56 (Notice of Fiduciary Relationship)
File IRS Form 56 to notify the IRS that you are acting as the fiduciary (executor or administrator) for the decedent's estate. This establishes your authority to receive the decedent's tax information, file returns on their behalf, and correspond with the IRS regarding estate matters. File this form promptly after receiving Letters.
Maintain insurance and pay ongoing estate expenses
Review and maintain all insurance policies on estate property, including homeowner's insurance, auto insurance, and any umbrella liability coverage. Lapsed coverage during administration can expose the estate to significant liability. Continue paying ongoing obligations from the estate bank account: mortgage or rent, property taxes, HOA fees, storage unit fees, and essential maintenance. Keep detailed records of all payments for the final accounting.
File inventory of estate assets
Prepare and file an inventory of all estate assets within three months of appointment. The inventory must include all real and personal property with date-of-death fair market values. Send copies to all interested persons. Engage appraisers for real property, waterfront property, and other assets requiring professional valuation.
Handle digital assets and online accounts
Identify and secure the decedent's digital assets, including email accounts, social media profiles, cloud storage, cryptocurrency wallets, online banking, and digital subscriptions. Most states have adopted the Revised Uniform Fiduciary Access to Digital Assets Act (RUFADAA), which governs fiduciary access to digital accounts. Check the decedent's devices, password managers, and records for account credentials. Contact service providers to memorialize or close accounts as appropriate.
File claims against life insurance and benefits policies
File claims on all life insurance policies, accidental death policies, and any other insurance or death benefits payable to the estate or named beneficiaries. Provide certified death certificates and completed claim forms to each insurance carrier. Note that policies with named beneficiaries generally pass outside of probate directly to the beneficiary, but proceeds payable to the estate must be inventoried.
File final personal income tax return (Form 1040 and Maine Form 1040ME)
File the decedent's final federal income tax return (Form 1040) and Maine individual income tax return (Form 1040ME) for the period from January 1 through the date of death. Maine imposes a graduated income tax. A surviving spouse may file jointly for the year of death.
File Maine estate tax return (Form 706ME) if applicable
Maine imposes its own estate tax — see the Maine estate tax section above for the current exemption. File Maine Form 706ME within nine months of death if the Maine taxable estate exceeds the exclusion. Also file federal Form 706 if the gross estate exceeds the federal exemption.
File estate income tax return (Form 1041 and Maine Form 1041ME) if applicable
If the estate earns more than $600 in gross income during the administration period, file federal Form 1041 and Maine Fiduciary Income Tax Return (Form 1041ME). The estate is a separate taxpayer.
Review and pay valid creditor claims
Evaluate all claims presented within the four-month creditor period. Allow or disallow each claim. Pay valid claims from estate funds in the statutory order of priority: costs of administration, funeral expenses, debts with federal preference, taxes, and all other claims.
Distribute specific bequests
Distribute any specific gifts or bequests identified in the will, such as jewelry, heirlooms, specific dollar amounts, or particular assets to named beneficiaries. Obtain signed receipts from each beneficiary. Ensure adequate reserves are maintained for taxes, administration costs, and any pending creditor claims before making distributions.
Distribute residuary estate to beneficiaries
After all debts, taxes, expenses, and specific bequests have been satisfied, distribute the remaining estate assets to the residuary beneficiaries as directed by the will or Maine intestacy law (18-C MRS Section 2-102 et seq.). Maine provides the surviving spouse a homestead allowance, family allowance, and exempt property right. Obtain signed receipts from all beneficiaries.
File closing statement or petition for court order
Under informal proceedings, the personal representative may close the estate by filing a verified Closing Statement after all obligations are met. Under supervised administration, a petition for final distribution and discharge must be filed. Send copies to all interested persons.
Close the estate bank account
After all distributions are complete and the estate has been formally closed, close the estate bank account. Confirm all checks have cleared and the balance is zero. Retain financial records for at least five years.
Non-resident decedents who owned Maine real property require ancillary probate in the Maine county where the property is located. Foreign letters can be filed under 18-C § 4-204.
Informal probate typically closes in 6-12 months after the 4-month creditor period. Supervised formal probate runs 18-24 months or longer. Small estate affidavits can transfer property 30 days after death without opening probate.
Maine uses a sliding-scale filing fee from about $20 (estates under $10,000) up to $950+ (estates over $2 million). Executor and attorney fees follow a 'reasonable' standard - typically 1-3% each. Total costs commonly run 3-7% of gross estate.
Approximately $52,500 for deaths in 2026 (the $40,000 base in 18-C § 3-1201 is adjusted annually for inflation - the only inflation-indexed small estate limit in the country).
Not legally required for informal probate, and Maine's Register of Probate offices are relatively user-friendly. Most PRs use counsel for formal probate or estates with real property; small estate affidavits are commonly handled pro se.
Yes. Revocable living trusts, joint tenancy, beneficiary designations, payable-on-death accounts, and Maine transfer-on-death deeds (18-C § 6-401 et seq., Uniform Real Property Transfer on Death Act) all bypass probate.
18-C § 2-516 requires delivery 'with reasonable promptness.' No fixed deadline, but probate generally must be opened within 3 years of death under 18-C § 3-108.
Yes. Maine's estate tax exemption for 2026 is approximately $7.16 million (indexed for inflation). Rates climb to 12% on the taxable amount above the exemption. The federal exemption for 2026 is $15M individual/$30M married under the OBBBA.
Yes. Maine adopted the Uniform Real Property Transfer on Death Act, codified in Title 18-C MRS Article 6. The deed must be recorded in the registry of deeds before the owner's death to be effective.
This page is informational, not legal advice. Probate rules, thresholds, fees, and tax exemptions change. For your specific situation, consult a licensed Maine probate attorney.