2023 - 2025 Tax Alerts

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2023

  • January (PDF)
    • Form W-4ME Has Changed, Effective January 1, 2023 Income Tax Withholding Exemption for Tribal Members
    • Sales Tax Exemption for Tribes, Tribal Members, and Tribal Entities, Effective January 1, 2023
    • Sales Tax Return Reporting Change; Sales Made On or Off Tribal Land, Effective January 1, 2023
    • Careers and Internships at MRS
  • February (PDF) 
    • Internal Revenue Service (IRS) Confirms Maine's $850 Relief Payments Not Subject to Federal Income Tax
    • Requirement to File Maine Amended Income Tax Returns Due to Change or Correction to the Credit for Tax Paid to Other Jurisdiction
    • Schedule No Longer Required with Potato Tax Shipper's Report
    • Careers and Internships at MRS
  • February (PDF)
    • Revised Maine Individual Income Tax Instruction Booklet for 2022 Form 1040ME, Line 13 - Personal Exemptions
    • Careers and Internships at MRS
  • March (PDF)
    • MRS Rulemaking Activity
      • Proposed Rule 102, “Electronic Funds Transfer (EFT)”
      • Proposed Rule 202, “Tree Growth Tax Law Valuations – 2023”
      • Proposed Rule 805, “Composite Filing”
      • Proposed Rule 808, “Corporate Income Tax Nexus”
      • Proposed Rule 810, “Maine Unitary Business Taxable Income, Combined Reports, and Tax Returns”
      • Proposed Rule 812, “Credit for Educational Opportunity”
      • Proposed Rule 813, “Property Tax Fairness Credit”
  • April (PDF)
    • Maine I-File Individual Income Tax Filing System Deactivated - Effective April 24, 2023
    • The Maine Tax Portal is Here! Maine I-File, EZ-Pay, and MEETRS for Business Taxes Deactivated Soon
    • Careers and Internships at MRS
  • April - #2 (PDF)
    • MRS Policy Clarification - Maine Estimated Tax: Overpayment of Tax Applied to Subsequent Estimated Tax
    • MRS Announces Staff Change
    • The Maine Tax Portal is Here! Maine I-File, EZ-Pay, and MEETRS for Business Taxes Deactivated Soon
    • Careers and Internships at MRS
  • May (PDF)
    • MRS Rulemaking Activity
      • Adopted Rule 102, “Electronic Funds Transfer (EFT)”
      • Adopted Rule 202, "Tree Growth Tax Law Valuations - 2023"
      • Adopted Rule 805, "Composite Filing"
      • Adopted Rule 808, "Corporate Income Tax Nexus"
      • Adopted Rule 810, "Maine Unitary Business Taxable Income, Combined Reports, and Tax Returns"
      • Adopted Rule 812, "Credit for Educational Opportunity"
      • Adopted Rule 813, "Property Tax Fairness Credit"
    • The Maine Tax Portal is Here! Maine I-File, EZ-Pay, and MEETRS for Business Taxes Deactivated Soon
    • Careers and Internships at MRS
  • June (PDF)
    • MRS Rulemaking Activity
      • Proposed New Rule 325, "Sales to Tribes, Tribal Members, and Tribal Entities"
      • Proposed Rule 803, "Income Tax Withholding Reports and Payments"
      • Proposed New Rule 825, "Tribal Member Income from Sources on Tribal Land"
    • Careers and Internships at MRS
  • August (PDF)
    • Forms W-2 and Forms 1099 Information Statements Electronic Filing Requirements Beginning 2024
    • Maine Tax Portal, Free Training Available
    • 2023 State Tax Symposium
    • Tax Training Offered by SCORE Maine
      • 2023 Maine Tax Practitioner Institute
      • 2023 Maine Tax Forum
    • Careers and Internships at MRS
  • August - #2 (PDF)
    • Important Updates Affecting Taxable Years Beginning in 2023
      • Nonadmitted Insurance Premiums Tax
      • Pass-through Entity Composite Filing - New Form 1040C-ME
    • Limitations on Requests for Reconsideration to the Maine Board of Tax Appeals ($1,000 to $500,000)
    • Requirement to File Maine Amended Income Tax Returns Due to Change or Correction to the Credit for Tax Paid to Other Jurisdiction
    • Forms W-2 and Forms 1099 Information Statements Electronic Filing Requirements Beginning 2024
    • Maine Tax Portal, Free Training Available
    • 2023 Maine Tax Practitioner Institute and 2023 Maine Tax Forum (presented by SCORE Maine)
    • Careers and Internships at MRS
  • October (PDF)
    • 2023 Maine Tax Law Changes
    • Notice of MRS Systems Outage Beginning Friday, October 6, 2023
    • Free Maine Individual Tax Return Preparation Services
    • Income Tax Withholding Unit - NEW Phone Number
    • MRS Conforms to Certain Federal Tax Relief in Disaster Situations
    • MRS Rulemaking Activity
      • Adopted New Rule 325, "Sales to Tribes, Tribal Members, and Tribal Entities"
      • Adopted Rule 803, "Income Tax Withholding Reports and Payments"
      • Adopted New Rule 825, "Tribal Member Income from Sources on Tribal Land"
    • Federal Forms W-2 and Forms 1099 Information Statements Electronic Filing Requirements Beginning 2024
    • Maine Tax Portal, Free Training Available
    • 2023 Maine Tax Practitioner Institute and 2023 Maine Tax Forum (presented by SCORE Maine)
    • Careers and Internships at MRS
  • November (PDF)
    • Updated 2024 State of Maine Individual Income Tax Rates
    • Updated 2024 Maine Individual Income Tax Withholding Tables
    • Reminder of Compliance with Maine Property Tax Laws
    • Maine Tax Portal, Free Training Available
    • Careers and Internships at MRS
  • December (PDF)
    • DAFS Office of Tax Policy Draft Report on Developing a Fishing Community Protection Tax Incentive Program
    • Maine Tax Portal, Free Training Available
    • Careers and Internships at MRS

2024

  • January (PDF)
    • MRS Announces 2024 Income Tax Filing Season
    • Federal Forms W-2 and Forms 1099 Information Statements Electronic Filing Requirements Beginning 2024
    • Maine Tax Portal, Free Training Available
    • Careers and Internships at MRS
  • January - #2 (PDF)
    • Maine Individual Income Tax Identity Verification Request Notice
    • Maine Tax Portal, Free Training Available
    • Careers and Internships at MRS
  • February (PDF)
    • Federal and Maine Tax Relief in Maine Disaster Areas
    • Maine Tax Portal, Free Training Available
    • Careers and Internships at MRS
  • March (PDF)
    • Pass-through Entity Composite Filing and Reporting of Federal Partnership-Level Audit and Administrative Adjustments Updates for Tax Year 2023
    • MRS Rulemaking Activity
      • Proposed New Rule 101, "General Administrative Provisions"
      • Proposed Rule 102, "Electronic Funds Transfer (EFT)"
      • Proposed Rule 104, "Filing of Maine Tax Returns"
      • Proposed Rule 110, "Requests for Advisory Rulings"
      • Proposed Rule 202, "Tree Growth Tax Law Valuations"
      • Proposed Rule 603, "Maine Estate Tax After 2012"
      • Proposed Rule 805, "Composite Filing"
    • Internal Revenue Service ("IRS") Announces Special Saturday Hours for Face-to-face Help Across the Nation
    • Maine Tax Portal, Free Training Available
    • Careers and Internships at MRS
  • March - #2 (PDF)
    • MRS Rulemaking Activity
      • Proposed New Rule 811, "Student Loan Repayment Tax Credit"
    • Maine Tax Portal, Free Training Available
    • Careers and Internships at MRS
  • March - #3 (PDF)
    • MRS Rulemaking Activity
      • Proposed Rule 803, "Income Tax Withholding Reports and Payments"
      • Adopted New Rule 815, "Dirigo Business Incentives Program"
    • Maine Tax Portal, Free Training Available
    • Careers and Internships at MRS
  • April (PDF)
    • Federal and Maine Tax Relief in Maine Disaster Areas
    • 2024 State Tax Symposium
    • Careers and Internships at MRS
  • April - #2 (PDF)
    • MRS Rulemaking Activity
      • Adopted New Rule 101, "General Administrative Provisions"
      • Adopted Rule 102, "Electronic Funds Transfer (EFT)"
      • Adopted Rule 104, "Filing of Maine Tax Returns"
      • Adopted Rule 110, "Requests for Advisory Rulings"
      • Adopted Rule 202, "Tree Growth Tax Law Valuations"
      • Adopted Rule 603, "Maine Estate Tax After 2012"
      • Adopted Rule 805, "Composite Filing"
    • 2024 State Tax Symposium
    • Careers and Internships at MRS
  • May (PDF)
    • On Behalf of the Maine Board of Tax Appeals Rulemaking Activity Proposed Rule
    • 2024 State Tax Symposium
    • Careers and Internships at MRS
  • May - #2 (PDF)
    • MRS Rulemaking Activity
      • Proposed Rule 104, "Filing of Maine Tax Returns
      • Adopted Rule 803, "Income Tax Withholding Reports and Payments"
      • Adopted New Rule 811, "Student Loan Repayment Tax Credit" 
    • 2024 State Tax Symposium
    • Careers and Internships at MRS
  • June (PDF)
    • MRS Rulemaking Activity
      • Proposed Rule 806, "Nonresident Individual Income Tax"
    • 2024 State Tax Symposium
    • Careers and Internships at MRS
  • August (PDF)
    • MRS Rulemaking Activity
      • Adopted Rule 104, "Filing of Maine Tax Returns"
    • MRS Sales Tax Bulletin Update
      • Bulletin No. 3 - Cigarettes and Tobacco Products
    • 2024 State Tax Symposium
    • Maine Tax Portal, Free Training Available
    • Careers and Internships at MRS
  • August - #2 (PDF)
    • 2024 Maine Tax Law Changes
    • MRS Rulemaking Activity
      • Adopted Rule 806, "Nonresident Individual Income Tax"
    • 2024 State Tax Symposium
    • Maine Tax Portal, Free Training Available
    • Careers and Internships at MRS
  • August - #3 (PDF)
    • MRS Sales Tax Bulletin Update
      • General Information Bulletin No. 114
    • 2024 Maine Tax Practitioner Institute and 2024 Maine Tax Forum
    • 2024 State Tax Symposium
    • Maine Tax Portal, Free Training Available
    • Careers and Internships at MRS
  • October (PDF)
    • Updated 2025 State of Maine Individual Income Tax Rates
    • Updated 2025 Maine Individual Income Tax Withholding Tables
    • 2024 Maine Tax Practitioner Institute and 2024 Maine Tax Forum
    • Maine Tax Portal, Free Training Available
    • Careers and Internships at MRS
  • October - #2 (PDF)
    • MRS Announces Completion of the State Tax Administration & Revenue System (STARS)/Maine Tax Portal (MTP) Project
    • Maine Tax Portal, Free Training Available
    • 2024 Maine Tax Practitioner Institute and 2024 Maine Tax Forum
    • Careers and Internships at MRS
  • November (PDF)
    • MRS Announces 1st Annual Property Tax Academy
    • Pass-Through Entity Composite Filing - Form 1040C-ME
    • Maine Tax Portal, Free Training Available
    • Careers and Internships at MRS
  • December (PDF)
    • Proposed Rule 308, "Direct Payment Permits"
    • Proposed Rule 801, "Apportionment"
    • MRS Announces 1st Annual Property Tax Academy
    • Maine Tax Portal, Free Training Available
    • Careers and Internships at MRS

2025

  • January (PDF)
    • Proposed Rule 104, "Filing of Maine Tax Returns"
    • Proposed Rule 301, "Sales for Resale and Sales of Packaging Materials"
    • Proposed Rule 318, "Instrumentalities of Interstate or Foreign Commerce"
    • Pass-Through Entity Composite Filing - Form 1040C-ME
    • Maine Tax Portal, Free Training Available
    • Careers and Internships at MRS
  • January - #2 (PDF)
    • MRS Rulemaking Activity - Proposed Rule Amendments
      • Rule 801, "Apportionment"
    • Maine Tax Portal, Free Training Available
    • Careers and Internships at MRS
  • February (PDF)
    • MRS Rulemaking Activity
      • Proposed Rule 202, "Tree Growth Tax Law Valuations - 2025"
      • Adopted Rule 308, "Direct Payment Permits"
    • Maine Tax Portal, Free Training Available
    • Careers and Internships at MRS
  • February - #2 (PDF)
    • MRS Rulemaking Activity
      • Adopted Rule 104, "Filing of Maine Tax Returns"
      • Adopted Rule 301, "Sales for Resale and Sales of Packaging Materials"
      • Adopted Rule 318, "Instrumentalities of Interstate or Foreign Commerce"
    • Maine Tax Portal, Free Training Available
    • Careers and Internships at MRS
  • March (PDF)
    • MRS Rulemaking Activity
      • New Proposed Rule 326, "Leases and Rentals of Tangible Personal Property"
    • Maine Tax Portal, Free Training Available
    • Careers and Internships at MRS
  • April (PDF)
    • MRS Rulemaking Activity
      • New Proposed Rule 816, "Dirigo Business Incentives Tax Credit"
    • Maine Tax Portal, Free Training Available
    • Careers and Internships at MRS
  • April - #2 (PDF)
    • MRS Rulemaking Activity
      • Adopted Rule 202, "Tree Growth Tax Law Valuations - 2025"
    • Maine Tax Portal, Free Training Available
    • Careers and Internships at MRS
  • April - #3 (PDF)
    • MRS Rulemaking Activity
      • New Proposed Rule 326, "Leases and Rentals of Tangible Personal Property"​​​
    • Maine Tax Portal, Free Training Available
    • Careers and Internships at MRS