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16. The nonresident owner is on the payroll and has extra withholding taken out to cover the Maine tax liability. Do we still have to file pass-through entity withholding?

If the nonresident member has $1000 or more in Maine-source income, but wants to pay through extra payroll withholding, 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). Withholding is not required if the exemption form has been filed and the appropriate affidavits obtained.

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