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22. How long are Forms 941CF-ME and 941AF-ME effective and retained?

This affidavit must be held by the pass-through entity. It is not necessary for members to submit a new affidavit each year. The affidavit will remain in force continuously as long as the member retains an ownership interest in the pass-through entity or it is revoked. The affidavit is automatically revoked if for any reason the pass-through entity does not properly file a Pass-through Entity Withholding Exemption Form (941E-ME) or fails to include the nonresident member in a composite filing of Maine income tax. A revoked affidavit must be retained by the pass-through entity for at least three years after the year in which it is revoked.