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18. Are withholding statements required to be filed by the pass-through entity at the end of the year?

After the calendar year and by the following January 31st, pass-through entities must issue Form 1099ME to each member from whom Maine income tax was withheld and included on Form 941P-ME. Do not file Forms 1099ME directly with Maine Revenue Services. Form 1099ME identifies the member's share of Maine income tax withheld, and must be submitted with the nonresident owner's Maine personal income tax return. Failure to provide Form 1099ME to your members may result in disallowance of the withholding claimed on the member’s personal return.

Rev. 12/3/12

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