Tax Publications and Forms

General Information

  • Registering and Reporting forms are available to all employers. To use a form, print it and fill out all of the information requested. Then mail it to:
    • Maine Department of Labor
      Unemployment Tax Section
      47 State House Station Augusta ME, 04333-0047
    • You can also fax the information to (207) 287-3733

Tax Publications

  • Employer Information on Maine Employment Security Law (Me. I-1.4)
  • Treatment of Employee Leasing Companies under Maine Employment Security Law (Me. I-15)
  • Table of Seasonal Industries (Me. FX-33)
  • Seasonal Industries and Unemployment Benefits (Me. I-17)
  • Localization of Work Rules (Me. I-36)
  • Professional Employer Organizations (Leasing Companies) (Me. I-16)
  • How to Prepare for an Appeal Hearing (Me. A-12)
  • ReEmployME File Formatting Specifications for Electronic Transmittal of Quarterly Unemployment Contributions and Wage Reporting.
  • ReEmployME System Guide: Employer Portal Account
  • Employer's Guide to Maine Unemployment Laws I-47
  • Tax Forms (Online)

    Tax Forms (Download)

    • Authorization Agreement for Electronic Funds Transfers: This form is used to authorize the use of Electronic Funds Transfer (or ACH) for the payment of employer contributions and liabilities (penalties and interest).  Payroll Companies and Third-Party Administrators may submit a completed form EFT-1 for each taxpayer, or they may submit one form EFT-1 that includes the EFT contact person, bank information, and attach a separate list with the name, Maine Employer Account Number, and Federal Employer Identification Number of each taxpayer.
    • Wage Details Documents
      • Excel Upload Instructions:  This .pdf file contains file format instructions for uploading wage details through the use of a Microsoft Excel spreadsheet.
    • Employer Registration Form - Form for employers who need to register for an unemployment insurance account.
    • UC-1 Quarterly Unemployment Contributions Report - Allows employers to download forms to report how they (an employer) paid quarterly to workers.
    • ME FX-RC1: Employer's Election to Cover Multi-State Workers - For employers with workers in other states
    • ME UC-28: Power of Attorney Form - Gives a designated individual the power to represent an employer.
    • ME C-24: Election to Cover as a Direct Reimbursement Employer - Allows a qualifying employer to make direct reimbursement payments instead of contributions.
    • Me. FX-2: Voluntary Election of Unemployment Coverage - Allows an employer that does not have to make unemployment contributions to cover their employees for unemployment insurance.
    • ME B-12: Notice of Attempted Recall / Refusal - Used to notify Unemployment operations of an attempted recall of a former employee or the former worker's refusal of a job offer.
    • ME C-1A (CSSF): Authorization to Correct Wages (Starting in 2008 -2020) - Starting in 2008 and thereafter, this form is used to correct wages previously filed and apply for a refund of the overpayment or to pay the additional tax due.
    • ME C-1A (CSSF/UPAF): Authorization to Correct Wages (Starting in 2021 - current) - Starting in 2021 and thereafter, this form is used to correct wages previously filed and apply for a refund of the overpayment or to pay the additional tax due.
    • ME C-2.6NS: Employer's Multi-Quarter Contribution & Payroll Report (Non-Seasonal) - This form allows employers to send wage information for multiple quarters.
    • ME FX-1L: Employers Status Report: For Subject Employee Leasing Clients - As a Client of an Employee Leasing Company, you are required to complete this form.
    • C-24.1: Tax Form C-24.1 Surety Bond Agreement (non-cash)
    • C-24.2: Tax Form C-24.2 Cash Surety Agreement
    • C-24.3: Tax Form C-24.3 Cash Asset Addendum
    • C-24.4: Tax Form C-24.4 Letter of Credit Agreement
    • C-24.7: Application to Join Group Account