Note: Form W-3ME annual reconciliation of income tax withheld is no longer required and is discontinued for tax years after 2023.
Maine Revenue Services processes the Income Tax Withholding Quarterly Return (Form 941ME) as well as the Unemployment Contributions Report (Form ME UC-1). Maine Department of Labor administers the Unemployment Insurance Contributions once the quarterly report is filed. Maine Revenue administers all aspects of income tax withholding.
Maine Tax Portal Bulk File Upload Specifications & Instructions
Maine Tax Portal - Quarterly Reporting, 1099, W2-G, and W-2 Upload Specifications & Instructions
Employer Withholding Forms & Instructions (941ME and ME UC-1)
Maine Tax Portal - File Quarterly Withholding Returns and Payments
2025 Forms
These are forms due for wages and other payments made during 2025.
2024 Forms
These are forms due for wages and other payments made during 2024.
2023 Forms
These are forms due for wages and other payments made during 2023.
Related Information
For more detailed information about Unemployment Insurance Contributions, visit Maine Department of Labor's website (offsite).
Rule 803 - Withholding Tax Reports and Payments
Contact Information
Address:
P.O. Box 1060
Augusta, ME 04332-1060