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17. The entity has filed the 941E-ME for the current year. Is the entity still required to file the quarterly return?

If the 941E is received prior to the due date of the first quarter it will be effective for the whole calendar year. In this case the entity is not required to register with Maine Revenue Services and withhold.

If the 941E is received after the due date of the first quarter but before the end of the current year it will be effective beginning in the quarter in which the exemption request (form 941E) was filed. Exemptions will not be effective for any quarters prior to the filing of the exemption request. The entity must register with Maine Revenue Services and remit PTE withholding for the prior quarters equal to the amount that should have been withheld, less any estimated tax payments made by its members individually. Interest and penalties will accrue on the amount of underpaid withholding. The entity may be held liable for any taxes that should have been withheld for the missing quarters from any members who fail to file returns with MRS.

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