Bureau Information

• About Us
• Compliance
• Fuel Tax
• Income/Estate Tax
• Property Tax
• Sales/Use & Service Provider Tax
• Other Taxes
• Tax Relief
• FAQ's
  • Sales Tax
  • Income Tax
  • 1040 FastFile
  • Partnerships & S Corporations
  • Pass-through Entity Withholding
  • Estate Tax
  • Tax and Rent Refund
  • Income Tax Withholding/ Unemployment Contributions
  • Business Equipment Tax Reimbursement
  • Form 1099 from Maine Revenue Services
  • Quality Child Care Investment Tax Credit
  • Insurance Taxes
  • Real Estate Withholding
• Useful Links

12. How does a partnership operating in Maine determine if it is subject to Maine real estate withholding?

A resident partnership, of which at least 75% of the ownership interest is held by Maine residents, is not subject to the requirement. Limited liability companies ("LLCs") are considered partnerships unless otherwise classified for federal income tax purposes.

Rev. 1/10/13

Maine.gov | DAFS Home| MRS Home| Privacy Policy