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Volume 24, Issue 3   July 2014


IMPORTANT NOTICE FOR EMPLOYERS

For Tax Periods Beginning on or after January 1, 2015


Form 941/C1-ME
Quarterly Combined Filing for Income Tax Withholding & Unemployment Contributions Will be Divided into Separate Forms

The Maine Department of Labor and Maine Revenue Services recently began working together to implement a separation of the quarterly filing for Maine income tax withholding and unemployment contributions for tax periods beginning on or after January 1, 2015.  We believe this will simplify and improve the filing process.

Combined filing for withholding taxes and unemployment contributions was first implemented in 1997. Since then, Maine income tax withholding and unemployment contributions have been filed on, and a single payment remitted with, Form 941/C1-ME. The combined filing process confused many employers and the initial benefits gained from combining these filing processes have largely eroded over time due to significant increases in electronic filing and payment of Maine payroll taxes.

The separation of the tax forms and the resulting changes in the filing and payment procedures will not affect any tax periods beginning in 2014.  The new filing and payment procedures will only apply to tax periods beginning on or after January 1, 2015.  The new filing process means that all withholding tax will be reported on Form 941ME and all unemployment contributions will be reported on new Form ME UC-1.

Although the forms and instructions will be separated beginning in 2015, Maine Revenue Services will continue to process the unemployment contributions forms and payments for the Maine Department of Labor. Therefore, both Form 941ME and Form ME UC-1 will be filed with MRS.

Maine Revenue Services is also communicating directly with employers, payroll processors and developers of tax software packages regarding the changes coming in 2015, including revised electronic filing specifications that will take effect for the first quarter of 2015.  The Maine Department of Labor and Maine Revenue Services want to make the transition to the separate forms and new filing/payment procedures as easy and as smooth as possible.  Additional information will be provided later this year as it becomes available.

If you have any questions, please contact the Maine Revenue Services Withholding Unit by email at withholding.tax@maine.gov or by phone at (207) 626-8475, press 1, then select option 4.

 

Maine Revenue Services Announces the
67th Annual Maine Property Tax School


(As previously announced in a June 24, 2014 tax alert email)

The course schedule and registration form for the 2014 Property Tax School are now available on the Maine Revenue Services web site: www.maine.gov/revenue/propertytax/trainingcertification/2014school.htm.  This week-long event, scheduled for the week of August 4 through 8, is held annually and this year, as last year, it will be at the Hutchinson Center in Belfast.  The school provides an opportunity for Maine assessors to gain required continuing education credits and for anyone interested to learn more about property tax.  For those who would like to become a Certified Maine Assessor or Certified Assessment Technician, the school offers preparation courses Monday through Thursday, followed by the certification exams on Friday.  Evening activities, including a lobster bake, are also offered for after-hours entertainment.  Register today and avoid the rush!

 

Department
Telephone Numbers
FAX Numbers
Email Addresses
Taxpayer Service Center
(207) 626-8475
(207) 287-5855
Audit
(207) 822-0450
(207) 822-0453
Central Registration
(207) 624-5644
(207) 287-6975
taxregistration@maine.gov
Collections & Compliance
(207) 624-9595
(207) 287-6627
compliance.tax@maine.gov
Corporate Tax
(207) 624-9670
(207) 624-9694
corporate.tax@maine.gov
E-file Help Desk (1040 ONLY)
(207) 624-9730
(207) 287-6628
efile.helpdesk@maine.gov
Electronic Funds Transfer
(207) 624-5625
(207) 287-3618
efunds.transfer@maine.gov
Estate & Fiduciary Income Tax
(207) 626-8480
(207) 624-9694
estatetax@maine.gov
Fuel Tax
(207) 624-9609
(207) 287-6628
fuel.tax@maine.gov
Forms Request Line
(207) 624-7894
Individual Income Tax Assistance
(207) 626-8475
(207) 624-9694
income.tax@maine.gov
Insurance Premium Tax
(207) 624-9753
(207) 624-9694
Payment Plan/Income Tax
(207) 621-4300
(207) 621-4328
compliance.tax@maine.gov
Payment Plan/Other
(207) 624-9595
(207) 287-6627
compliance.tax@maine.gov
Practitioners’ Hotline
(207) 626-8458
(207) 624-9694
Property Tax
(207) 624-5600
(207) 287-6396
prop.tax@maine.gov
Sales Tax
(207) 624-9693
(207) 287-6628
sales.tax@maine.gov
Tax Clearance Letters
(207) 624-9628
(207) 287-6627
Office of Tax Policy
(207) 624-9789
(207) 287-3618
Taxpayer Advocate
(207) 624-9649
(207) 287-3618
taxpayer.advocate@maine.gov
Withholding Tax
(207) 626-8475
(207) 624-9694
withholding.tax@maine.gov
Tax Violations Hot Line
(207) 624-9600

This publication is designed to keep taxpayers, tax practitioners and the general public informed of developments, problems, questions and matters of general interest concerning Maine tax law, policy and procedure. The articles in this newsletter are not designed to address complex issues in detail, and they are not a substitute for Maine tax laws and/or regulations.

   

Suggestions for the Tax Alert?

Please contact::
Maine Revenue Services
PO Box 1060
Augusta, Maine 04332-1060