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07. How do I pay estimated income taxes for income from partnership/S corporation?

Partnerships/S corporations are pass through entities. The tax liability is not at the partnership/S corporation level. The partners/shareholders must file and pay tax at the individual level. Estimated tax payments for individuals must be made under the social security number and name of the individual by using a form 1040ME-ES (estimated tax voucher) which is available on our web site. Nonresidents who have no Maine source income other than from the pass through entity may participate in a composite return. Information on composite returns may be found on our web site.

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