Pass-through Entity Taxes - 2025
Pass-through Entity Withholding Returns and Payment Vouchers
| FORM NUMBER | FORM TITLE | INSTRUCTIONS | FILE ONLINE |
|---|
| 941P-ME (PDF) | Pass-through Entity Return of Maine Income Tax Withheld From Members | 941P-ME Instructions (PDF) | Maine Tax Portal |
| Schedule 2P (PDF) | Withholding Listing Page for Form 941P-ME | See 941P-ME Instructions | n/a |
| Schedule 3P (PDF) | List of Exempt Members for Form 941P-ME | See 941P-ME Instructions | n/a |
| 901ES-ME (PDF) | Pass-through Entity Withholding Quarterly Payment Vouchers | Included | Maine Tax Portal |
| 901ES-ME (PDF) - For Extension Payments | Pass-through Entity Withholding Extension Payment Voucher | Included | Maine Tax Portal |
| 1099ME (PDF) | Summary of Amounts Withheld From Member for the Year | Included | n/a |
| 941CF-ME (PDF) | Nonresident Member Agreement to Participate in a Composite Filing of Maine Income Tax | Included | n/a |
| 941AF-ME (PDF) | Nonresident Member Affidavit and Agreement to Comply with Maine Income Tax | Included | n/a |
Composite Filing of Maine Income Tax for Nonresident Owners
Partnership Audit Return
| FORM NUMBER | FORM TITLE | INSTRUCTIONS | FILE ONLINE |
|---|
| PAR (PDF) | Final Federal Adjustments: Partnership-level Audit and Administrative Adjustment Report | PAR Instructions (PDF) | n/a |
| Schedule PAR-1 (PDF) | Adjustments Attributable to Partners Filing a Modification Amended Return or Alternative Procedure Report | See PAR Instructions | n/a |
| PAR-PV-ME | Partnership Audit Return Payment Voucher | Included | Maine Tax Portal |