Tax Alert

Maine Revenue Services is Moving

Maine Revenue Services, including the Taxpayer Service Center, currently located at 26 Edison Drive in Augusta will be relocating to Maine Revenue Services’ new central office building at 51 Commerce Drive in Augusta on November 1, 2012.

Taxpayers will be able to receive assistance for all of the taxes and programs administered by Maine Revenue Services at the new location, Monday Friday, 8:00 am 4:30 pm, state recognized holidays excepted. Taxpayers needing more information about the new location may call 626-8475.

MRS Rulemaking Activity

Adopted Rule 104, “Filing of Maine Tax Returns.” This rule last amended in 2010, provides definitions and explanations of statutory terms and procedures for filing Maine tax returns, including electronic filing requirements. The adopted Rule was revised to include new definitions of “software developer” and “threshold amount,”and add specifications for software developers to require 2-D bar codes to returns. A new section .02 was added describing current statutory filing requirements and an exception for individual income tax filers, and adding a new exception to filing requirements for tax years beginning on or after January 1, 2013. An application date was added to the Rule. Revisions were also made to make language more precise and to correct format, including renumbering, correcting references and the title to reflect that the rule no longer covers only electronic filing.

Rule 104 can be found on the MRS web site at www.maine.gov/revenue (select Laws & Rules).

Manager Selected for MRS Criminal Investigations Unit and Tax Compliance Unit

Maine Revenue Services (MRS) is pleased to announce that Bonnie Kouletsis has been selected as the new District Tax Audit Manager of the Criminal Investigations Unit and Tax Compliance Unit at Maine Revenue Services. She began her job duties on Wednesday, October 17.

Ms. Kouletsis comes to MRS with a strong educational background and extensive job experience. She has a B.A. in English Literature, an M.S. degree in accounting, and a law degree from Fordham Law School, where she concentrated on commercial transactions and business taxation. Ms. Kouletsis is a licensed attorney with the states of Maine and New York, and also holds an inactive New York C.P.A. license. Ms. Kouletsis has worked as a CPA for a mid-sized firm in New York and as an accounting manager for Home Box Office. More recently, she has maintained her own law practice in Waterville, Maine since 2003.

2013 Income Tax Withholding Changes

Tax laws enacted during the last two legislative sessions result in lower Maine income tax withholding for most taxpayers beginning in 2013. In particular, three law changes directly impact the calculation of 2013 Maine income tax withholding amounts:

1) The number of Maine tax rate brackets are reduced from 4 (2%, 4.5%, 7% & 8.5%) to 3 (0%, 6.5% & 7.95%). Note that the new rate structure includes a 0% bracket and that the top rate is reduced from 8.5% to 7.95%.

2) The 2013 Maine standard deduction amounts conform to the 2013 federal standard deduction amounts. Thus, the 2013 Maine standard deduction amounts are $6,100 for single taxpayers and $10,150 for taxpayers filing married joint.

3) The 2013 Maine personal exemption amount conforms to the 2013 federal personal exemption amount of $3,900.

These changes are reflected in the 2013 withholding tax rate schedules and calculations available at www.maine.gov/revenue/forms/with/2013.htm. If you have any questions about the 2013 schedules and calculations, please call 207 626-8475 (press 1, option 4) or email withholding.tax@maine.gov.

Department
Telephone Numbers
FAX Numbers
E-mail Addresses
Taxpayer Service Center
(207) 626-8475
(207) 287-5855
Audit
(207) 822-0450
(207) 822-0453
Central Registration
(207) 621-5129
(207) 287-3733
division.uctax@maine.gov
Collections & Compliance
(207) 624-9595
(207) 287-6627
compliance.tax@maine.gov
Corporate Tax
(207) 624-9670
(207) 624-9694
corporate.tax@maine.gov
E-file Help Desk (1040 ONLY)
(207) 624-9730
(207) 287-6628
efile.helpdesk@maine.gov
Electronic Funds Transfer
(207) 624-5625
(207) 287-6975
efunds.transfer@maine.gov
Estate & Fiduciary Income Tax
(207) 626-8480
(207) 624-9694
estatetax@maine.gov
Fuel Tax
(207) 624-9609
(207) 287-6628
fuel.tax@maine.gov
Forms Request Line
(207) 624-7894
Individual Income Tax Assistance
(207) 626-8475
(207) 624-9694
income.tax@maine.gov
Insurance Premium Tax
(207) 624-9753
(207) 624-9694
Payment Plan/Income Tax
(207) 621-4300
(207) 621-4328
compliance.tax@maine.gov
Payment Plan/Other
(207) 624-9595
(207) 287-6627
compliance.tax@maine.gov
Practitioners’ Hotline
(207) 626-8458
(207) 624-9694
Property Tax
(207) 624-5600
(207) 287-6396
prop.tax@maine.gov
Public Communications
(207) 626-8478
(207) 624-9694
Sales Tax
(207) 624-9693
(207) 287-6628
sales.tax@maine.gov
Tax Clearance Letters
(207) 624-9628
(207) 287-6627
Office of Tax Policy
(207) 624-9789
(207) 287-3618
Taxpayer Advocate
(207) 624-9649
(207) 287-3618
taxpayer.advocate@maine.gov
NexTalk
1-888-577-6690
Withholding Tax
(207) 626-8475
(207) 624-9694
withholding.tax@maine.gov
Tax Violations Hot Line
(207) 624-9600

This publication is designed to keep taxpayers, tax practitioners and the general public informed of developments, problems, questions and matters of general interest concerning Maine tax law, policy and procedure. The articles in this newsletter are not designed to address complex issues in detail, and they are not a substitute for Maine tax laws and/or regulations

Suggestions for the Tax Alert?

Please contact: Public Communications (207) 626-8478
Maine Revenue Services
24 State House Station
Augusta, Maine 04333-0024