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Real Estate Withholding Forms

2025 Real Estate Withholding Returns - for sales occurring in 2025

FORM NUMBERFORM TITLEINSTRUCTIONSPAY ONLINE
REW-1-1040 (PDF)Real Estate Withholding Return for Transfer of Real Property - for Sellers who are Individuals, Sole Proprietors, LLCs, or S CorporationsIncludedMaine Tax Portal
REW-1-1041 (PDF)Real Estate Withholding Return for Transfer of Real Property - for Trust or Estate SellersIncludedMaine Tax Portal
REW-1-1120 (PDF)Real Estate Withholding Return for Transfer of Real Property - for Corporate SellersIncludedMaine Tax Portal


2025 Real Estate Withholding Forms - for sales occurring in 2025

FORM NUMBERFORM TITLEINSTRUCTIONSFILE ONLINE
REW-2 (PDF)Residency Affidavit, Individual Transferor, Maine Exception 3(A)Includedn/a
REW-3 (PDF)Residency Affidavit, Entity Transferor, Maine Exception 3(A)Includedn/a
REW-4 (PDF)Notification to Buyer(s) of Withholding Tax RequirementIncludedn/a
REW-5 (PDF)Request for Exemption or Reduction in Withholding of Maine Income Tax on the Disposition of Maine Real PropertyIncludedMaine Tax Portal
Notification to Seller(s) (PDF)Notification to Seller(s) of Withholding Tax RequirementIncludedn/a