Partnerships and S corporations with Maine-source income were required to file annual information returns on Form 1065ME/1120S-ME through 2011. Beginning with the 2012 tax year, partnerships and S corporations are no longer required to file Form 1065ME/1120S-ME. Instead, these entities must file Form 941P if they have Maine source income and any members that are not residents of Maine. Entities may also be required to withhold income tax or obtain an exemption from withholding for nonresident member, or may elect to file a composite return on behalf of the nonresident members.
Current Year (2022) Forms
These are forms due on 2022 earnings attributable to nonresident partners or shareholders.
Pass-through entities with income apportioned to Maine are required to withhold from the quarterly earnings for any member who is a non-Maine resident.
Pass-through Entity Withholding FAQs
Email Questions - Pass-Through Withholding
A partnership or S corporation subject to withholding requirements may elect to file a composite tax return to include all the Maine-source income of nonresident partners/shareholders on one Maine income tax return. More information about composite filing can be found on the forms page, from the link above.
Email Questions - Composite Return Filing
P.O. Box 1060
Augusta, ME 04332-1060