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

The upper-tier must withhold from its members unless it obtains written confirmation from the lower-tier stating they are registered and will withhold for the year. At the end of the year, the lower-tier is required to provide the upper-tier with a 1099ME. The upper-tier then provides its members with a 1099ME reporting their proportionate distributive share of the withholding in box 2.

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