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17. I represent an upper-tier entity with Maine-source income only from a lower-tier entity. How can I be sure the lower-tier entity is withholding so that I don’t have to do it?

The lower-tier entity must withhold from its upper-tier members unless it obtains Form 941AF-ME from an upper-tier entity that wishes to be exempt. At the end of the year, the lower-tier entity is required to provide the upper-tier entity with Form 1099ME showing the portion of withholding for the year that is attributable to that upper-tier entity. The upper-tier entity then provides its members with Form 1099ME reporting their proportionate distributive share of the withholding in box 2.

Rev. 12/3/12

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