- How do I file income tax withholding returns?
- How do I remit income tax withholding payments?
- What is my payment frequency for remitting Maine income tax withholding?
- What is the due date for income tax withholding payments?
- How do I obtain a copy of the current Maine withholding tax tables for individual income tax?
- I am a seasonal employer. How do I file and remit Maine withholding tax?
- How do I amend my income tax withholding return if I have understated or overstated my tax liability?
- I am establishing a new business. How do I register to remit Maine income tax withholding?
- I am a New Hampshire employer and have Maine residents working for my business. Am I required to withhold Maine income tax from these employees?
- Does Maine require copies of Forms W-2 and Forms 1099?
- I represent a Maine business. Do I need to provide Forms W-2 and/or Forms 1099 to Maine Revenue Services (MRS)?
- I represent an out-of-state business. Do I need to provide Forms W-2 and/or Forms 1099 directly to Maine Revenue Services (MRS)?
- I only have a few Maine Forms W-2 and/or Forms 1099 and none of them have Maine tax withheld. Do I still need to provide the forms to Maine Revenue Services (MRS)?
- I represent an out-of-state business who does not want to register or pay taxes in Maine. How can I use the Maine Tax Portal (MTP) to provide Forms W-2 and/or Forms 1099 to Maine Revenue Services (MRS)?
- How can I verify if my payroll processor has filed and paid my Maine withholding tax return and payment?
- How can I verify if my payroll processor has filed and paid my Maine unemployment tax return and payment?
- How do I verify that my payroll processor has been granted a license to provide payroll services in Maine?
- Does Maine Revenue Services (MRS) accept facsimile signatures on tax returns completed by either a taxpayer or by a paid preparer?
- What happens if an employer/payer does not furnish Form W-2 or Form 1099 to a payee or Maine Revenue Services (MRS)?
1. How do I file income tax withholding returns?
MRS Rule 104 (Filing of Maine Tax Returns) generally requires all employers and non-wage payers to electronically file Maine income tax withholding returns.
File Forms 941ME electronically by using the Maine Tax Portal (MTP) at revenue.maine.gov.
The MTP is an easy and convenient method to file, pay, and manage your Maine income tax withholding returns and is available for use by employers, non-wage filers, and payroll processors.
- If you are new to the MTP, navigate to revenue.maine.gov and click on Register a New Business – Start Here located under the Businesses category. Follow the on-screen instructions to create your MTP username and password. Once logged in to the MTP, click on “Access My Accounts” to access your existing withholding account(s), or click on “Register New Accounts” to create a new account(s), whichever applies. You will need your Social Security Number or Employer Identification Number and EITHER a Letter ID from an MTP Invitation Letter OR the tax due from one of your entity’s past three filings.
- Use your MTP account to file returns, make payments, update your entity’s contact information, submit bulk withholding files, and so much more.
- For additional information on the many features of the MTP, including registration and other Instructional Videos, visit maine.gov/revenue/portal.
MTP bulk file upload specifications and instructions are available at: maine.gov/revenue/taxes/income-estate-tax/employer-withholding/bulk-file.
For questions on filing income tax withholding returns electronically, email the Income Tax Withholding Unit at withholding.tax@maine.gov
Revised: April 14, 2026
2. How do I remit income tax withholding payments?
You may make payments electronically either using the Maine Tax Portal (ACH debit) or via Electronic Funds Transfer (EFT) (ACH credit). For more information, visit maine.gov/revenue/portal.
Note: If your annual payments to MRS for all taxes combined exceed $10,000 per year, you must make payments electronically. Also, employers or non-wage filers that are registered for Maine income tax withholding must electronically file all original Maine quarterly tax returns. Taxpayers may request waivers from these requirements for good cause. See MRS Rules 102 (Electronic Funds Transfer) and 104 (Filing of Maine Tax Returns) at maine.gov/revenue/publications/rules for more information.
Payroll processors must remit all payments electronically regardless of whether their clients are mandated to do so.
Revised: April 14, 2026
3. What is my payment frequency for remitting Maine income tax withholding?
Employers and non-wage filers who reported Maine income tax withholding of less than $18,000 for the 12 months ending June 30 of the prior calendar year are required to make payments quarterly.
Employers and non-wage filers who reported Maine income tax withholding of $18,000 or more for the 12-month lookback period ending June 30 of the prior calendar year are required to make payments of income tax withholding on a semiweekly schedule. See Question 4 below for payment due dates.
Once an employer or non-wage filer is required to begin making semiweekly payments, they must continue on that schedule regardless of the amount reported during the lookback period.
Employers and non-wage filers registered for Maine income tax withholding must electronically file Maine quarterly tax returns. Taxpayers may request waivers from the electronic filing requirements for good cause. See MRS Rules 102 (Electronic Funds Transfer) and 104 (Filing of Maine Tax Returns) at maine.gov/revenue/publications/rules for more information.
Revised: April 14, 2026
4. What is the due date for income tax withholding payments?
Quarterly payments are due on or before the last day of the month following the end of the quarter, or the next business day if the last day falls on a Saturday, Sunday, or a holiday. The payment is due on the same day as the quarterly return.
Semiweekly payments are based on payment of wages and are due according to the following schedule:
- For wages paid on Wednesday, Thursday or Friday, remit withholding payment on or before the following Wednesday.
- For wages paid on Saturday, Sunday, Monday, or Tuesday, remit withholding payment on or before the following Friday.
Revised: April 14, 2026
5. How do I obtain a copy of the current Maine withholding tax tables for individual income tax?
Withholding tables for individual income tax are available on the MRS website at maine.gov/revenue/tax-return-forms - choose the "Employment Taxes" category.
Revised: April 3, 2024
6. I am a seasonal employer. How do I file and remit Maine withholding tax?
There is no seasonal filing frequency for Maine income tax withholding. An employer with an active withholding account must file quarterly even if there were no employees or zero withholding. If you are registered to remit income tax withholding and do not have a withholding liability during a quarter, file a return showing zero liability. Payment frequencies are quarterly and semiweekly. Refer to Question 3 above to determine your payment frequency.
Revised: January 23, 2020
7. How do I amend my income tax withholding return if I have understated or overstated my tax liability?
File your amended income tax withholding return electronically using the Maine Tax Portal (MTP) at revenue.maine.gov. For more information, see the "Income Tax Withholding - Amended" instructional video at maine.gov/revenue/instructionalguides.
If it is necessary to correct a withholding amount reported or made for a particular payee(s) in a previous quarter in the current year, you may amend Form 941ME for that period. Refunds may not be claimed on an amended return filed for any period in a prior year if the overpayment includes amounts actually withheld from payees.
Revised: April 14, 2026
8. I am establishing a new business. How do I register to remit Maine income tax withholding?
Register electronically on the Maine Tax Portal (MTP) at revenue.maine.gov, select Register a New Business - Start Here. See Question 1 above for more information.
You can also download a registration application on the MRS website at maine.gov/revenue/tax-return-forms, select the General Forms category.
Note that employers, non-wage filers, and payroll processers registered for Maine income tax withholding must electronically file Maine quarterly tax returns. Taxpayers may request waivers from this requirement for good cause. See MRS Rules 102 (Electronic Funds Transfer) and 104 (Filing Maine Tax Returns) at maine.gov/publications/rules for more information.
Revised: April 15, 2026
9. I am a New Hampshire employer and have Maine residents working for my business. Am I required to withhold Maine income tax from these employees?
Possibly. You are required to withhold Maine income tax if:
- You maintain an office in Maine or transact business in Maine;
- You make payments to individuals (resident or nonresident) who are subject to Maine income tax; and
- You are required to withhold federal income tax from those payments.
If you are not required to withhold Maine income tax, but have made payments that are taxable to Maine, you may, as a courtesy, withhold and remit Maine income tax. If you decide not to withhold Maine income tax, those individuals may be required to make estimated tax payments. Estimated tax forms can be downloaded from the MRS website at maine.gov/revenue/tax-return-forms, select Individual Income Tax (1040ME). For information on registering to withhold Maine income tax, refer to Question 8 above.
Revised: April 15, 2026
10. Does Maine Revenue Services (MRS) require copies of Forms W-2 and Forms 1099?
An employer, payroll processor, or any other person who has made payments to a resident of Maine or any payment that is sourced to Maine, and who is required to electronically file Forms W-2 with the Social Security Administration or Forms 1099 with the IRS, must also file these forms electronically with MRS using the Maine Tax Portal (MTP).
All forms W-2G are required to be filed electronically with MRS via the MTP. See MRS Rule 803 (Income Tax Withholding Reports and Payments) for more information.
For more information about electronic filing of Forms W-2 and 1099, see the MTP File Upload Specifications & Instructions at maine.gov/revenue/taxes/income-estate-tax/employer-withholding/bulk-file, select Maine Tax Portal File Upload Specifications and Instructions.
MRS does not accept magnetic media or paper copies of payee statements (Forms W-2 and 1099).
Revised: April 15, 2026
11. I represent a Maine business. Do I need to provide Forms W-2 and/or Forms 1099 to Maine Revenue Services (MRS)?
The answer depends on whether you meet the federal electronic reporting requirement. Employers and payers with at least 10 federal Forms W-2 and Forms 1099, in aggregate, meet the federal electronic reporting requirement and, therefore, must also file the forms electronically with MRS using the Maine Tax Portal (MTP).
If your Maine business is required to provide Forms W-2 and/or Forms 1099 electronically to the Internal Revenue Service or Social Security Administration, you are also required to electronically report directly to MRS. To do this, use the MTP.
You may choose to provide Forms W-2 and/or Forms 1099 electronically directly to MRS even if you do not meet the federal electronic reporting requirement. To do this, use the MTP.
In any case, do not mail forms to MRS.
Revised: April 15, 2026
12. I represent an out-of-state business. Do I need to provide Forms W-2 and/or Forms 1099 directly to Maine Revenue Services (MRS)?
Yes, if you meet the federal electronic reporting requirement to provide forms electronically to the Internal Revenue Service or Social Security Administration, you are also required to provide the forms directly to MRS for any recipients of Maine-source income or payments. To do this, use the Maine Tax Portal (MTP). Do not mail forms to MRS or use the combined fed/state program.
See MRS Rule 803 (Income Tax Withholding Reports and Payments) at maine.gov/revenue/publications/rules for more information.
Revised: April 15, 2026
13. I only have a few Maine Forms W-2 and/or Forms 1099 and none of them have Maine tax withheld. Do I still need to provide the forms to Maine Revenue Services (MRS)?
Yes, if you meet the federal electronic reporting requirement to provide forms electronically to the Internal Revenue Service or Social Security Administration, you are also required to provide the forms electronically and directly to MRS for any recipients of Maine-source income or payments, regardless of whether Maine tax was withheld. Use the Maine Tax Portal (MTP) to submit the forms. Do not mail forms to MRS or use the combined fed/state program.
See MRS Rule 803 (Income Tax Withholding Reports and Payments) at maine.gov/revenue/publications/rules for more information.
Revised: April 15, 2026
14. I represent an out-of-state business that is not required to register or pay taxes in Maine. How can I use the Maine Tax Portal (MTP) to provide Forms W-2 and/or Forms 1099 to Maine Revenue Services (MRS)?
Even if your business does not need to register to file or pay taxes in Maine, it must still use the MTP to report Form W-2 and/or Forms 1099 information. Navigate to the MTP at revenue.maine.gov and click on Register a New Business - Start Here located under the Businesses category. Follow the on-screen instructions to create an MTP username and password.
If you are filing on behalf of a client, see the Payroll Service Provider Information page for more information.
For more information about electronic filing of Forms W-2 and Forms 1099, see the MTP File Upload Specifications & Instructions at maine.gov/revenue/taxes/income-estate-tax/employer-withholding/bulk-file, select Maine Tax Portal File Upload Specifications and Instructions.
Revised: April 15, 2026
15. How can I verify if my payroll processor has filed and paid my Maine withholding tax return and payment?
Return and payment history for your Maine withholding account can be viewed on the Maine Tax Portal at revenue.maine.gov
Revised: February 21, 2025
16. How can I verify if my payroll processor has filed and paid my Maine unemployment tax return and payment?
Call the Department of Labor at (207) 621-5120. Please have your Maine unemployment account number available.
Revised: February 21, 2025
17. How do I verify that my payroll processor has been granted a license to provide payroll services in Maine?
Call the Department of Professional and Financial Regulation at (207) 624-8527. For more information, visit their website at maine.gov/pfr.
Revised: February 21, 2025
18. Does Maine Revenue Services (MRS) accept facsimile signatures on tax returns completed by either a taxpayer or by a paid preparer?
Any return filed with MRS must contain a declaration that the statements contained in that return are true and made under penalties of perjury.
MRS generally follows IRS filing procedures requiring that taxpayers affix an original signature to tax returns; that is, they must personally sign their Maine return. Facsimile signatures are not acceptable.
MRS allows paid preparers to affix their signature as the return preparer consistent with IRS Notice 2004-54/IRB 2004-33, 209, which permits paid preparers to sign returns by rubber stamp, mechanical device (such as signature pen), or computer software program (i.e., a computer program that prints the preparer's name on the signature line of the form).
When a tax return is filed electronically by a taxpayer or with the taxpayer's permission, the filing of that return constitutes a sworn statement by the taxpayer, made under penalties of perjury, that the tax liability shown on the return is correct. No additional signature is required. See 36 M.R.S. § 193(1).
Revised: February 21, 2025
19. What happens if an employer/payer does not furnish Form W-2 or Form 1099 to a payee or Maine Revenue Services (MRS)?
A person who furnishes a false or fraudulent statement or fails to furnish a statement to a payee (36 M.R.S. § 5251-A) or who files a false or fraudulent statement or fails to file a statement with MRS (36 M.R.S. § 5242) commits a civil violation for which a fine of $50 for each failure may be imposed.
Revised: February 21, 2025