Form W-4me - Employee'S Withholding Allowance Certificate Form (Page 2 of 2) in pdf

Line 6e. If you are the spouse of a member of the military, you may claim

5. You present your military ID to your employer. The ID must identify

exemption from Maine withholding if you meet the following requirements:

you as a military spouse.

Your exemption will expire at the end of the calendar year during which

1. Your spouse is a member of the military located in Maine in compliance

you submit Form W-4ME claiming the exemption, at which time you must

with military orders.

complete and submit a new Maine Form W-4ME for the new year.

2. You are in Maine solely to be with your spouse.

3. You and your spouse have the same domicile in a state other than Maine.

Note: You may be subject to penalty if you do not have sufﬁ cient withholding

4. You attach a copy of your spouse’s latest Leave and Earning Statement

to meet your Maine income tax liability.

reﬂ ecting an assignment location in Maine.

Notice to Employers and Other Payers

Maine law requires employers and other persons to withhold money from certain payments, most commonly wages, retirement payments and

gambling winnings, and remit to Maine Revenue Services for application against the Maine income tax liability of employees and other payees.

The amount of withholding must be calculated according to the provisions of Rule No. 803 (See ) and must

constitute a reasonable estimate of Maine income tax due on the receipt of the payment. Amounts withheld must be paid over to Maine Revenue

Services on a periodic basis as provided by Title 36 M.R.S. Chapter 827 (§§ 5250 - 5255-B) and Rule No. 803 (18-125 C.M.R., ch. 803).

Employer/Payer Information for Completing Form W-4ME

An employer/payer is required to submit a copy of Form W-4ME, along with a copy of any supporting information provided by the employee/payee, to

Maine Revenue Services if:

A. The employer/payer is required to submit a copy of federal Form W-4 to the Internal Revenue Service either by written notice or by published

guidance as required by federal regulation 26 CFR 31.3402(f)(2)-1(g); or

B. An employee performing personal services in Maine furnishes a Form W-4ME to the employer containing a non-Maine address and, for any reason,

claims no Maine income tax is to be withheld. This submission is not required if the employer reasonably expects that the employee will earn annual

Maine-source income of less than $5,000 or if the employee is a nonresident working in Maine for no more than 12 days for the calendar year and

is, therefore, exempt from Maine income tax withholding.

Submit copies of Form W-4ME directly to the MRS Withholding Unit separately from any other tax ﬁ ling.

Employers/Payers must complete lines 7 through 10 only if required to submit a copy of Form W-4ME to Maine Revenue Services.

 Line 7

Enter employer/payer name and business address.

 Line 8

Enter employer/payer federal identiﬁ cation number (EIN and/or SSN).

 Line 9

Enter employer/payer contact person who can answer questions about withholding (i.e. human resources person, company ofﬁ cer,

accountant, etc.).

 Line 10

Enter employer/payer contact person’s phone number.

Important Information for Employers/Payers

Missing or invalid Forms W-4, W-4P or W-4ME. If any of the circumstances below occur, the employer or payer must withhold as if the employee or

payee were single and claiming no allowances. Maine income tax must be withheld at this rate until such time that the employee or payee provides a valid

Form W4-ME.

(1) The employee/payee has not provided a valid, signed Form W-4ME;

(2) The employee’s/payee’s Form W-4 or W-4P is determined to be invalid for purposes of federal withholding;

(3) The Assessor notiﬁ es the employer/payer that the employee’s/payee’s Form W-4ME is invalid; or

(4) The employee’s/payee’s Personal Withholding Allowance Variance Certiﬁ cate has expired, a new variance certiﬁ cate has not been approved and

submitted to the employer/payer and the payee has not provided the payer with a valid Form W-4ME.

Exemptions from withholding Form W-4ME, line 6. Generally, employers/payers must withhold from payments subject to Maine income tax unless an

exemption is claimed on line 6.

Federal exemption from withholding (lines 6a and 6b). An employee/payee who is exempt from federal income tax withholding is also exempt from

Maine income tax withholding. This includes recipients of periodic retirement payments who are exempt from federal income tax withholding. The

employee/payee must check the applicable box on line 6. An employee/payee exempt from federal withholding that wants Maine withholding must

leave line 6 blank.

Resident employee exemption from Maine withholding (line 6c). A resident employee who is subject to federal income tax withholding is exempt

from Maine income tax withholding if the employee had no Maine tax liability for the prior year and expects to have no Maine tax liability for the current

year. The exemption on line 6c expires at the end of each year. If the employee fails to submit a new Form W-4ME for the next calendar year, the

employer must begin withholding at the single rate with no allowances.

Withholding from payments to nonresident employees. An employee who is exempt from Maine income tax because of the nontaxable thresholds

applicable to nonresidents is not required to complete and submit Form W-4ME; however, an employee becomes subject to Maine income tax withholding

immediately upon exceeding a threshold at any time during the year. Because all income earned in Maine is taxable by Maine once a threshold is

exceeded, employers should work with affected employees to ensure that Maine withholding is adequate to cover Maine income tax liability for the year.

This may require the employee submitting a new Form W-4ME with the employer.

Withholding exemption for periodic retirement payments (line 6d). Recipients of periodic retirement payments as deﬁ ned by IRC § 3405 that are

subject to federal income tax withholding are exempt from Maine income tax withholding if the recipient certiﬁ es (by checking the box on line 6c) that he

or she had no Maine income tax liability for the prior year and expects to have no Maine income tax liability for the current year. The exemption remains

in effect until the recipient submits an updated Form W-4ME.

Exemptions under the Military Spouse’s Residency Relief Act (MSRRA). If the box on line 6e is checked, the employer must:

(1) Ensure that a copy of the military member’s Leave and Earnings Statement (LES) is attached, and verify that the assignment location entered

on the LES is a location in Maine; and

(2) Review the employee’s military ID to ensure that the date on the ID is not more than four years prior to the date on the employee’s Form W-4ME,

and that the ID denotes the employee as a current military spouse.

An exemption claimed on line 6e expires at the end of the calendar year. If the employee does not submit a new Maine Form W-4ME, the employer

must begin withholding for the ﬁ rst pay period in the following year at the maximum rate (single with one allowance).

See the employee instructions for line 6e above for more information about this exemption.

Rev. 10/16

Form W-4me - Employee'S Withholding Allowance Certificate Form Page 2

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