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You must file Form 706 to report estate and/or GST tax within 9 months after the date of the decedents death. If you are unable to file Form 706 by the due date, you may receive an extension of time to file.
Form 706 must be filed within nine months of the date of death.
The Estate Tax Return (BIR Form 1801) shall be filed within one (1) year from the decedents death. In meritorious cases, the Commissioner shall have the authority to grant a reasonable extension not exceeding thirty (30) days for filing the return.
If a federal Form 706 is required, then a Maine estate tax return (Form 706ME) is also required if (1) the decedent was a Maine resident at the time of death or (2) the decedent was a nonresident and owned real and/or tangible personal property located in Maine at the time of death.
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