Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 601 - ESTATE TAX
Section 125-601-04 - Administrative expenses

If a gapestate included administrative expenses in the calculation of the pro forma federal Form 706, and those expenses are also included in the estate's federal fiduciary return (Form 1041) for calculating the income tax for the estate, the estate must make an addition modification on the Maine fiduciary income tax return (Form 1041ME). The addition modification mustequal the administrative expenses deducted on the federal Form 1041 that are also deducted on the pro forma federal Form 706.