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09. Does Maine require a year-end reconciliation of withholding tax liability and copies of W-2s and 1099s?

All employers and nonwage payers who withhold Maine income tax from payments to employees or other recipients must file the year-end reconciliation, Form W-3ME. You may file Form W-3ME electronically at http://www.maine.gov/revenue/netfile/gateway2.htm. Or you may download Form W-3ME at http://www.maine.gov/revenue/forms/homepage.html.

Payee Statements

Maine Revenue Services does not accept paper copies of payee statements (Forms W-2 and 1099).

You may file Forms W-2 electronically using the Maine Employers Electronic Tax Reporting System (MEETRS). For more information about electronic filing of Forms W-2, see http://www.maine.gov/revenue/magmedia/magmedia.html.

If you are a non-wage withholder who received an exception from the requirement to complete Schedule 2 on your quarterly return, you must submit Form 1099 and W-2G information directly to Maine Revenue Services on magnetic media. Otherwise, you may choose to submit Forms 1099 and W-2G data to MRS through the IRS under the Combined Federal/State Filing Program. See Maine Revenue Services specifications for Forms 1099 and W-2G at http://www.maine.gov/revenue/netfile/gateway2.htm.

Rev. 11/16/09

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