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4. What if a nonresident member is making or wants to make estimated payments -- do I have to withhold for that member?

If a nonresident member has $1,000 or more in Maine-source income, but that member prefers making estimated payments, the member must file an affidavit with the entity promising to comply with Maine's income tax laws. The entity must then list that member on Schedule 3 when it files Form 941P-ME for the year. Each participating nonresident member must sign an affidavit (Form 941AF-ME) which must be retained by the entity.

Rev. 12/3/12

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