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

If the nonresident member has $1000 or more in Maine-source income, but wants to make estimated payments, the entity must file an exemption form (941E-ME) including a list of participating members (941LM-ME) for those nonresident members promising to comply with Maine 's income tax laws. Each nonresident member participating in the compliant taxpayer exemption must sign an affidavit (Form 941AF-ME) which must be retained by the entity for three years. If the exemption form has been filed, withholding is not required.

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