Skip First Level Navigation | Skip All Navigation

Home > FAQ's > Income/Withholding FAQ's > FAQ Detail

05. I am a seasonal employer. How do I file and remit Maine withholding tax?

There is no longer a seasonal filing frequency for Maine income tax withholding. All Maine withholding tax returns are filed quarterly. If you are registered to remit withholding taxes and do not have a withholding tax liability for any quarter, you must file a quarterly return showing zero liability. Payment frequencies are quarterly and semiweekly. Refer to question 2 to determine your payment frequency.