Bureau Information

• About Us
• Compliance
• Fuel Tax
• Income/Estate Tax
• Property Tax
• Sales/Use & Service Provider Tax
• Other Taxes
• Tax Relief
• FAQ's
  • Sales Tax
  • Income Tax
  • 1040 FastFile
  • Partnerships & S Corporations
  • Pass-through Entity Withholding
  • Estate Tax
  • Tax and Rent Refund
  • Income Tax Withholding/ Unemployment Contributions
  • Business Equipment Tax Reimbursement
  • Form 1099 from Maine Revenue Services
  • Quality Child Care Investment Tax Credit
  • Insurance Taxes
  • Real Estate Withholding
• Useful Links

21. Are withholding statements or a reconciliation form 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 owner for 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 owner's share of Maine pass-through entity 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.

Entities subject to pass-through withholding must also file the year-end reconciliation, Form W-3ME with Maine Revenue Services. You may file Form W-3ME electronically at http://www.maine.gov/revenue/netfile/gateway2.htm and click on the link, Internet File - Pass-through Entity Withholding. Or you may download Form W-3ME at http://www.maine.gov/revenue/forms/homepage.html .

Rev. 05/06/09

Maine.gov | DAFS Home| MRS Home| Privacy Policy