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Pass-through Entity Taxes - 2025

Pass-through Entity Withholding Returns and Payment Vouchers

FORM NUMBERFORM TITLEINSTRUCTIONSFILE ONLINE
941P-ME (PDF)Pass-through Entity Return of Maine Income Tax Withheld From Members941P-ME Instructions (PDF)Maine Tax Portal
Schedule 2P (PDF)Withholding Listing Page for Form 941P-MESee 941P-ME Instructionsn/a
Schedule 3P (PDF)List of Exempt Members for Form 941P-MESee 941P-ME Instructionsn/a
901ES-ME (PDF)Pass-through Entity Withholding Quarterly Payment VouchersIncludedMaine Tax Portal
901ES-ME (PDF) - For Extension PaymentsPass-through Entity Withholding Extension Payment VoucherIncludedMaine Tax Portal
1099ME (PDF)Summary of Amounts Withheld From Member for the YearIncludedn/a
941CF-ME (PDF)Nonresident Member Agreement to Participate in a Composite Filing of Maine Income TaxIncludedn/a
941AF-ME (PDF)Nonresident Member Affidavit and Agreement to Comply with Maine Income TaxIncludedn/a

Composite Filing of Maine Income Tax for Nonresident Owners

FORM NUMBERFORM TITLEINSTRUCTIONSFILE ONLINE
1040C-ME (PDF)Composite Filing of Maine Income Tax for Nonresident Owners and Partnership Audit Return1040C-ME Instructions (PDF)Maine Tax Portal
Schedule A (PDF)Adjustments to TaxSee 1040C-ME Instructionsn/a
Schedule 1040C-ME-1 (PDF)Listing of Owners Participating in Composite FilingSee 1040C-ME Instructionsn/a
1040C-EXT-ME (PDF)Composite Income Tax Payment VoucherIncludedMaine Tax Portal
1040C-ES-ME (PDF)Estimated Tax Payment Voucher for Composite FilersSee 2024 Form 1040C-ME Instructions (PDF)Maine Tax Portal

Partnership Audit Return

FORM NUMBERFORM TITLEINSTRUCTIONSFILE ONLINE
PAR (PDF)Final Federal Adjustments: Partnership-level Audit and Administrative Adjustment ReportPAR Instructions (PDF)n/a
Schedule PAR-1 (PDF)Adjustments Attributable to Partners Filing a Modification Amended Return or Alternative Procedure ReportSee PAR Instructionsn/a