Wills and estate planning in Maine

Researched 2026-10-20 · confidence: high · 2026 figures

In plain words: in Maine a will is valid when it's signed in front of 2 adult witnesses. There is a state estate tax. The federal estate tax exemption is $15,000,000 a person in 2026.

Witnesses to a will	2
Handwritten (holographic) will	Recognised
Self-proving affidavit	Available
Electronic wills	Not allowed
Power of attorney	Notary · Uniform Power of Attorney Act
Health care directive	2 witnesses
State estate tax	Yes
State inheritance tax	No
Community property	No
Age of majority / UTMA age	18 / 18

Signing a will

Statute: 18-C M.R.S. §2-502.

Signing by an interested witness does not invalidate the will or any part of it (18-C M.R.S. §2-504(2)).

Maine renumbered its Probate Code into Title 18-C (eff. Sept. 1, 2019); section numbers differ from the UPC (self-proving is §2-503, who-may-witness §2-504, choice of law §2-505). Holographic will valid whether or not witnessed if signature and material portions are in testator's handwriting (§2-502(2)). No electronic-will provision found in §2-502 and no enactment found; treat as not authorized. Research caveats: UTMA: custodianship ends at 18 for gifts/will/trust transfers unless the transferor specifies a later age up to 21 in the instrument (33 M.R.S. §1671). POA statutory_form unconfirmed (null).

Power of attorney

Statute: 18-C M.R.S. §§5-901 to 5-964 (Maine Uniform Power of Attorney Act).

Maine deviates from the UPOAA: a POA is NOT VALID unless acknowledged before a notary or other officer (§5-905(1)), and a durable POA is not valid unless it contains the statutory notices in substantially the prescribed form (§5-905(2)). Hot powers (gifts, trusts, beneficiary designations, survivorship rights, disclaimers, etc.) require express grant (UPOAA §201 equivalent, believed to be §5-931). Whether Maine enacted the UPOAA statutory fill-in form was not confirmed (a secondary source says Maine has no general statutory form, only an agent's certification) - set to null.

Health care directive

Called: Advance health care directive (power of attorney for health care and/or individual instructions).

Statute: 18-C M.R.S. §§5-801 to 5-817 (Uniform Health-Care Decisions Act, Maine version).

Statute (§5-803(2)) does not list disqualified witnesses; best practice is two disinterested adults who are not the agent. Unless related, the agent may not be an owner/operator/employee of a residential long-term care facility where the principal receives care.

Power of attorney for health care must be in writing and signed by the principal and 2 witnesses, IN PERSON - electronic signatures not allowed for principal or witnesses (§5-803(2)). Individual instructions may be oral if made to a health care provider or eligible surrogate (§5-803(1)). Optional statutory form at §5-805.

If there's no will: what a spouse gets

The surviving spouse takes the entire intestate estate when all of the decedent's descendants are also the spouse's and the spouse has no other descendants (18-C M.R.S. §2-102(1)(B)).

A spouse's right to a share

Surviving spouse may elect 50% of the marital-property portion of the augmented estate (18-C M.R.S. §2-202(1)).

Estate and inheritance tax

Maine estate tax applies above an exclusion of $7,160,000 for 2026 deaths (36 M.R.S. §4102 as indexed; Maine Revenue Services 706ME guidance), rates 8%-12%.

No inheritance tax.

Probate

UPC-based informal probate is relatively light; personal property may be collected by affidavit when the estate (less liens) does not exceed $40,000 as adjusted for inflation under §1-108 (18-C M.R.S. §3-1201), with summary administration also available.

Official form: legislature.maine.gov.

Money God drafts a Maine will, power of attorney and health care directive from a short interview, then you send it to your attorney for review before signing.

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Sources

Researched from state statutes and official forms. Laws change; this page is information, not legal advice. Every Money God draft is reviewed by a licensed attorney in your state before you sign it.