Form W-3me - Reconciliation Of Maine Income Tax Withheld In 2012 printable pdf download

FORM W-3ME

MAINE REVENUE SERVICES

RECONCILIATION OF MAINE

2012

INCOME TAX WITHHELD IN 2012

*1106601*

File by February 28, 2013 See instructions below.

Check this box if you are submitting Maine withholding data on Form

1099 electronically with the IRS through the Combined Fed/State

Filing Program.

1. Total Maine income tax withheld

Withholding Account Number:

shown on payee statements ......

2. Total Maine income tax reported

on quarterly reports for the year

Name:

3. Third-party payers of sick pay

(see instructions below). All

orthers may skip this line ...........

4. Employers (see instructions

below). All others may skip this

line ............................................

Third-party payer name ____________________________________________________

Third-party payer ID Number:

________________

________________________________________

___________________

Date

Signature

Title (Owner, President, Partner, Member, etc.)

Telephone

Note:

MRS

Rule 104 (Electronic Filing of Maine Tax Returns) generally requires electronic ﬁ ling of Maine income tax withholding returns,

including Form W-3ME. Employers/payers unable to meet the electronic ﬁ ling requirement because of undue hardship may request

a waiver from the state tax assessor. The request must be in writing and must include the name, address and withholding account

number of the business, a detailed explanation of why ﬁ ling electronically poses a signiﬁ cant hardship and the length of time for which

you are requesting a waiver. Mail requests to: Maine Revenue Services, Withholding Unit, P.O. Box 1060, Augusta, ME 04332-1060.

To view Rule 104, see

(select “Laws & Rules”)

Maine Revenue Service provides two electronic ﬁ ling options: File online using the Maine Revenue Services I-File program or upload a text ﬁ le (formatted

to required speciﬁ cations) containing Form W-3ME data using Maine Revenue Services MEETRS system. For more information on these programs, see

/netﬁ

le/gateway2.htm.

General Instructions

Employers and other payers who withhold Maine income tax during the calendar year must ﬁ le an annual reconciliation (Form W-3ME) on or before

February 28 of the following year. Generally, total income tax withheld as shown on Form W-3ME should equal the total withholding reported to Maine

Revenue Services for the year on quarterly returns and should also equal the total amount of Maine income tax withheld as shown on all information

returns furnished to payees. If you are completing this form as a third-party payer of sick pay, lines 1 and 2 should differ only by the amount entered on line

3. If you are completing this form as an employer issuing wage statements that includes withholding reported by a third-party payer of sick pay, lines 1 and

2 should differ only by the amount entered on line 4. Otherwise, if lines 1 and 2 do not agree, correct any reporting errors by ﬁ ling an amended quarterly

return on Form 941A-ME for each period in which errors were made. See the instructions for Form 941A-ME for further details.

Speciﬁ c Instructions

Line 1. Enter total Maine withholding reported on payee statements issued under this withholding account number (e.g., box 17 of federal Form W-2).

Line 2. Enter total Maine withholding reported for this account for all quarters on Form 941ME or 941/C1-ME. If you amended one or more quarterly

returns, include only the corrected amount.

Line 3. If you are a third-party payer of sick pay, enter the amount of withholding, if any, included in your quarterly returns that are reported on Annual

Wage Statements (Forms W-2) issued directly by the employer to employees.

Line 4. Employers only: Complete this line if you issue Forms W-2 that include withholding remitted to Maine by a third party payer of sick pay. Enter the

amount of withholding remitted by the third party payer. Enter the third party payer name and ID number in the spaces provided.

Payee Statements

Maine Revenue Services does not accept paper copies of payee statements (Forms W-2 and 1099).

Employers that ﬁ le 250 or more W-2 forms with the Social Security Administration, non-wage payers that submit 250 or more of a single type of 1099 form

with the Internal Revenue Service, and entities that have received an exception from the requirement to complete Schedule 2 on their quarterly return must

ﬁ le copies of such forms electronically with Maine Revenue Services.

A person who is licensed to conduct pari-mutuel wagering or to operate a slot machine in Maine must electronically ﬁ le Form W-2G with Maine Revenue

Services for each payee for whom a statement is required to be provided under federal regulations.

All others may, at their option, ﬁ le annual statements electronically with Maine Revenue Services or, for Forms 1099 only, through the Combined Federal/

State Filing Program. For more information, see Maine Revenue Services electronic ﬁ ling speciﬁ cations for Form W-2 or Forms 1099 and W-2G, available

at (select Electronic Services).

When to File: No later than February 28, 2013.

Where to File:

Mail by FIRST CLASS MAIL to: Maine Revenue Services, P.O. Box 1064, Augusta, ME 04332-1064

How to File:

File Form W-3ME and supporting data separately from your Form 941ME or 941/C1-ME return.

DO NOT include Form W-3ME and supporting data in the same envelope with Form 941ME or 941/C1-ME returns.