Maine State Income Tax
General administration:
Maine Revenue Services
Income Tax Division
24 State House
Augusta, ME 04333
(207) 626-8475
Request identification number by filing Application for Tax Registration:
Department of Labor
Central Registration Section
PO Box 1057
Augusta, ME 04332-1057
(207) 623-7900
https://www.maine.gov/online/suwtaxreg/
Register for electronic funds transfer (required if annual withholding liability in excess of $100,000 for 2008, $50,000 for 2009 and $25,000 for 2010) by contacting:
Maine Revenue Services
24 State House
Augusta, ME 04333
(207) 626-8475
Deposit and report quarterly withholdings by filing Form 941-ME (Employer's Return of Income Tax Withheld) or 941/C1-ME (Combined Filing for Income Tax Withholding and Unemployment Contributions) by the last day of month following the end of the quarter;
Furnish annual summary statements of wages paid and taxes withheld to employees on Form W-2 (Wage and Tax Statement) by January 31 and to state on Form W-3ME (Reconciliation of Income Tax Withheld and Transmittal of Wage and Tax Statements and of Other Payments) by last day of February;
Report annual non-employee compensation by filing Form 1096 (Annual Summary and Transmittal of US Information Returns) and Forms 1099 by last day of February:
Maine Revenue Services
24 State House Station
Augusta, ME 04333-0024
