Mon, 23 Dec 2013 13:32:20 ESTA person who furnishes a false or fraudulent statement or fails to furnish a statement commits a civil violation for which a fine of $50 for each failure may be imposed.
Mon, 23 Dec 2013 13:31:55 ESTNo, unless the return is filed electronically, in which case a signature is not required. Any return filed with Maine Revenue Services must contain a declaration that the statements contained in that return are true and made under penalties of perjury. Maine Revenue Services 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. Maine Revenue Services 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.A. § 193(1).
Mon, 07 Nov 2011 13:27:44 ESTCall the Department of Professional and Financial Regulation at 207-624-8527. For more information, visit their web site at http://www.maine.gov/pfr and select Office of Consumer Credit Regulation.
Mon, 07 Nov 2011 13:27:06 ESTCall the Department of Labor at 207-621-5120. Please have your Maine unemployment account number available.
Mon, 07 Nov 2011 13:26:25 ESTCall MRS at 207-626-8475, press 1 then select 4. Please have your Maine withholding account number available.
Mon, 07 Nov 2011 13:24:28 ESTMaine Revenue Services requires Forms 1099 and W-2G to be submitted electronically or via the Combined Federal/State Filing Program.
Mon, 23 Dec 2013 13:30:39 ESTYes. All employers and nonwage payers who withhold Maine income tax from payments to employees or other recipients must file a year-end reconciliation, Form W-3ME. Unless you have a waiver, you must file Form W-3ME electronically (see http://www.maine.gov/revenue/netfile/gateway2.htm). If you have waiver from the electronic filing requirement, you may download the form at http://www.maine.gov/revenue/forms/ .
Wed, 16 Jan 2013 14:58:02 ESTYes. You are required to withhold Maine income tax if: 1) You maintain an office in Maine or transact business in Maine; 2) You make payments to individuals (resident or nonresident) who are taxable to Maine; and 3) 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 which are taxable to Maine, you may, as a courtesy, withhold Maine income tax. If you decide not to withhold Maine income tax, those individuals must make estimated tax payments each quarter. Estimated tax forms can be obtained by downloading at http://www.maine.gov/revenue/forms/ or by calling 207-624-7894. For information on registering to withhold Maine income tax, refer to FAQ 07.
Mon, 23 Dec 2013 13:20:23 ESTYou can download a registration application at http://www.maine.gov/revenue/forms/ or order an application by calling 207-624-7894. You may also register electronically at http://www.maine.gov/revenue/netfile/gateway2.htm . Call Central Registration at 207-624-5644 between 8AM and 4PM weekdays, except holidays, and we will assist you in filling out the registration application. Employers or non-payroll filers registered for Maine income tax withholding must electronically file Maine quarterly tax returns. Taxpayers may request waivers from these requirements for good cause. See MRS Rules 102 & 104 for more information.
Wed, 16 Jan 2013 14:56:52 ESTDownload Form 941A-ME at http://www.maine.gov/revenue/forms/ - choose the "Employment Taxes" category. All corrections must be made on amended returns and filed for quarterly periods only. Amended returns can also be obtained by calling Maine Revenue Services at 207-626-8475 between 8AM and 5PM weekdays, holidays excepted. If you are using a touch tone phone, press 1 then select option 4.
Wed, 16 Jan 2013 14:56:26 ESTThere is no seasonal filing frequency for Maine income tax withholding. Maine withholding returns must be filed every quarter. 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 FAQ 02 to determine your payment frequency.
Wed, 16 Jan 2013 14:55:52 ESTWithholding tables are available on the MRS web site at http://www.maine.gov/revenue/forms/ - choose the "Employment Taxes" category. You can also call Maine Revenue Services forms ordering line at 207-624-7894. State your name, address, and request for the Maine withholding tax tables. You should receive this order in two weeks.
Mon, 23 Dec 2013 13:19:31 ESTQuarterly payments are due the last day of the month following the end of the quarter. The due dates are April 30, July 31, October 31 and January 31. The payment is due on the same day as the quarterly return.
Mon, 23 Dec 2013 13:18:40 ESTBeginning in 2014, employers or non-payroll filers who reported Maine income tax withholding of $18,000 or more for the 12 months ending June 30, 2013 are required to make payments of income tax withholding on a semiweekly schedule. See FAQ 03 for payment due dates.
Mon, 23 Dec 2013 13:16:50 ESTYou may make payments electronically either using the Maine EZ Pay internet based payment system or via EFT (ACH credit or ACH debit). For more information go to http://www.maine.gov/revenue/netfile/gateway2.htm and look for the Maine EZ Pay and Electronic Funds Transfer links. To speak with someone about making EFT payments, call the EFT Unit at 207-624-5625.