BUREAU INFORMATION

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    S Corporations & Composite Returns
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Income/Estate Tax

Partnership, S Corporations & Composite Returns

Partnerships and S Corporations with Maine-source income were required to file annual informational returns through 2011. Beginning with the 2012 tax year, partnerships and S corporations are no longer required to file annual informational returns for income.

If a partnership or S corporation has at least one non-Maine resident partner or shareholder, the entity will be subject to withholding requirements related to those members. The entity may elect to file a composite tax return to include all the Maine-source income of the nonresidents on one Maine Income Tax return. More information about composite filing can be found on the forms page, from the link below.

Current Year (2012) Forms
  These are forms due in 2013 for income earned in 2012.

Email Questions

Contact Information:

P.O. Box 1060
Augusta, ME 04332-1060

Phone: 207-624-9670

Fax: 207-624-9694

 

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