If a service member dies in a terrorist act, in combat, or as a result of injuries received in combat, they owe no Maine tax for the year of death and any tax already paid for that year is refunded.
File or amend the service member’s Maine return for the year of death and claim the exemption and refund. Maine Revenue Services can confirm what a survivor or personal representative needs to submit.
The death certificate or DD Form 1300 Report of Casualty, documentation that the death resulted from combat or a terrorist act, and the service member’s Maine tax records for the year of death.
