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08. I am a New Hampshire employer and have Maine residents working for my business. Am I required to withhold Maine tax from these employees?

You are required to withhold Maine income tax if you maintain an office in Maine or transact business in Maine, and you make payments to either resident or nonresident individuals which are taxable to Maine, and you are required to withhold federal income tax from those payments. If you are not required to withhold Maine income tax, but have made payments which are taxable to Maine, you may, as a courtesy, withhold Maine income tax. If you decide not to withhold Maine income tax, those individuals must make estimated tax payments each quarter. They can order estimated tax forms by calling (207)624-7894.

For information on registering to withhold Maine income tax, refer to question 07.

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