Filing a Final Tax Return for a Deceased Person in Maine

The day after a family member dies, filing taxes is not the first thing on anyone's mind. But the obligation arrives quickly. The decedent's final income tax return — the Maine Form 1040ME — must be filed for the year in which they died, covering income earned from January 1 through the date of death. Understanding exactly how to handle it prevents penalties and confusion down the road.

Who Is Responsible for Filing

The responsibility for filing the final Form 1040ME falls on one of two people:

The surviving spouse, if the decedent was married and a joint return is being filed. The surviving spouse files as the surviving filer on the same return, which covers both spouses' income for the year — the surviving spouse's full-year income plus the decedent's income through the date of death.

The appointed personal representative, if there is no surviving spouse or if the estate is filing separately. The personal representative signs the return on behalf of the decedent and notes their representative capacity.

If no personal representative has been formally appointed by the Probate Court and there is no surviving spouse, any person responsible for the decedent's property may file the return — but they should expect scrutiny, and the return must note the decedent's death clearly.

The Filing Deadline

The final Maine Form 1040ME is due on April 15 of the year following the year of death. If the person died on any date during 2026, the final return is due April 15, 2027.

Maine provides an automatic six-month extension to file the return (moving the deadline to October 15), but this is only an extension to file — not an extension to pay. Any taxes owed are still due April 15. Unpaid balances accrue interest at 10% per annum, compounded monthly.

How to Mark the Return

On the Maine Form 1040ME, indicate the decedent's death by:

• Writing "Deceased" after the decedent's name on the name line
• Entering the date of death in the space provided on the form

Maine Revenue Services does not require a separate death notification letter — the notation on the return itself is sufficient. You do not need to attach a copy of the death certificate to the return, though you should keep one readily available in case questions arise.

Joint Returns: The Surviving Spouse's Option

If the decedent was married, the surviving spouse has the option to file a joint return for the year of death. This is often the most tax-advantageous choice because it allows both spouses' income to be combined, typically resulting in lower tax brackets than filing separately.

On a joint return:

• The surviving spouse signs in the space for their own signature
• In the spouse's signature area, they write "Filing as surviving spouse" or note their capacity
• No court appointment is required for the surviving spouse to sign a joint return — this right exists automatically

The surviving spouse can also elect to file jointly for two additional tax years following the year of death if they have a dependent child and meet the qualifying widow(er) filing status requirements — this maintains access to joint filing brackets.

Refunds Owed to a Deceased Taxpayer

If the final return results in a refund, the procedure depends on whether there is a surviving spouse:

• Surviving spouse filing a joint return: The refund is issued directly to the surviving spouse. No additional forms are required.
• No surviving spouse, personal representative filing: You must file federal Form 1310 (Statement of Person Claiming Refund Due a Deceased Taxpayer) with the IRS. Maine follows similar procedures — the personal representative may claim the refund on behalf of the estate by attaching documentation of their appointment (Letters of Authority from the Probate Court).

What Income to Include and Exclude

The final return covers income earned by the decedent from January 1 through the date of death. Income received after the date of death is not included on the final personal return — that income belongs to the estate and must be reported on the fiduciary income tax return (Form 1041ME) instead.

Common income items to include on the final 1040ME:

• Wages, salary, or self-employment income earned through the date of death
• Interest and dividend income earned through the date of death
• Pension or retirement distributions received before death
• Rental income received before death

Common items that belong on Form 1041ME, not the final 1040ME:

• Rental income received after the date of death while the estate still owns the property
• Interest earned on estate bank accounts after death
• Capital gains from the sale of estate assets after death

The Three Tax Returns an Estate May Need

Many executors discover mid-way through administration that there are actually three distinct tax filing obligations, not one:

1. Form 1040ME — the decedent's final personal income tax return, covering the year of death
2. Form 1041ME — the estate's fiduciary income tax return, required if the estate earns $10,000 or more in gross income during the administration period
3. Form 706ME — the Maine estate tax return, required only if the Maine taxable estate exceeds $7,160,000

The final 1040ME is almost always required. The 1041ME is required for many estates that include rental property, investment accounts, or other income-generating assets. The 706ME applies to a much smaller number of estates above the tax threshold.

Payments and Where to Send Them

If the final return shows tax owed, payment is made payable to the "Treasurer, State of Maine" and submitted to Maine Revenue Services. Electronic payment through the Maine Tax Portal is available and is the most reliable option.

Keep a copy of the filed return and any proof of payment. If Maine Revenue Services has questions — or if you later need to demonstrate timely filing to a bank or title company — having a complete record is essential.

The Maine Final Tax & Estate Tax Guide walks through the complete sequence of tax filings after a death, including how to handle the transition from the final 1040ME to the estate's ongoing 1041ME, and when Form 706ME enters the picture — with checklists for each return so no line or deadline gets missed.

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