If a gap estate included administrative expenses in the calculation of the pro forma federal Form 706, and those expenses are also deducted on the estate's federal fiduciary income tax return (Form 1041), the estate must make an addition modification on the Maine fiduciary income tax return (Form 1041ME). The addition modification must equal the administrative expenses deducted on federal Form 1041 that are also deducted on the pro forma federal Form 706.
18-125 C.M.R. ch. 603, § .04