Maine State Form

Maine Last Will and Testament

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Maine Legal Requirements

Key ME statutes and obligations that apply to your last will and testament.

Requirements

  • Governed by the Maine Probate Code (18-C M.R.S. §§2-501 to 2-523)
  • Must be in writing, signed by the testator (or at the testator's direction), and witnessed by at least two individuals who sign within a reasonable time after witnessing
  • Testator must be at least 18 years old and of sound mind; minors who are lawfully married may also execute a will

Restrictions & Limits

  • Maine imposes an estate tax on estates exceeding $6.8 million (2024); the rate is graduated up to 12% — Maine's exemption is significantly lower than the federal exemption, making state-level planning important for Maine residents
  • Surviving spouse has the right to the elective share (a portion of the augmented estate) under 18-C M.R.S. §2-202
  • Holographic wills (entirely handwritten and signed) are valid in Maine without witnesses under 18-C M.R.S. §2-502(b)

Official Statute References

Primary Maine statutes governing this document type.

Maine Last Will and Testament FAQ

Common questions about last will and testaments under Maine law.

Does Maine have an estate tax?

Yes. Maine imposes a state estate tax on estates exceeding $6.8 million (2024 exemption), at graduated rates up to 12%. This threshold is far below the federal estate tax exemption ($13.61 million for 2024), meaning many Maine estates that owe no federal estate tax will still owe Maine estate tax. Residents with substantial assets should plan accordingly.

Are holographic wills valid in Maine?

Yes. Maine recognizes holographic wills under 18-C M.R.S. §2-502(b). The material portions of the will must be in the testator's own handwriting and the will must be signed. No witnesses are required for a holographic will, but they are more difficult to probate and more susceptible to challenges.

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Disclaimer: LegalLawDocs.com provides self-help legal documents for informational purposes only. The documents and information on this site do not constitute legal advice and are not a substitute for consultation with a licensed attorney. Laws vary by state and change frequently — review your document with a qualified professional before relying on it.