Form 900me - Payment Voucher For Maine Income Tax Withheld

GENERAL INFORMATION

Use Form 900ME vouchers in this booklet to make semi-weekly Income Tax Withholding payments.

Employers who reported Maine Income Tax Withholding of $18,000 or more for the 12 months ending June 30, 2000 are required to make semi-

weekly payments of income tax withholding using the following schedule:

Day Wages Paid

Remittance Due

Wednesday, Thursday, Friday

On or before the following Wednesday

Saturday, Sunday, Monday, Tuesday

On or before the following Friday

Employers who reported Maine Income Tax Withholding of less than $18,000 for the 12 months ending June 30, 2000 need only remit

payment of income tax withholding with the quarterly withholding return (Form 941ME) or the quarterly combined withholding/unem-

ployment return (Form 941/C1-ME).

Interest and Penalty.

Interest is 9% per year, compounded monthly, for late payment of withholding tax. The penalty for failure to pay the

withholding tax on time is 1% per month up to a maximum of 25%. Interest and penalty charges also apply to the late filing of quarterly Form

941ME or Form 941/C1-ME.

If you have any questions about income tax, call Maine Revenue Services at 207-626-8475. If you need more vouchers, please call 207-624-7894

or visit our web site at , where downloadable forms are now available.

ELECTRONIC FUNDS TRANSFER (EFT)

Title 36 §193 and Administrative Rule 102 mandates taxpayers with annual withholding liabilities of $200,000 to pay electronically. You will be

separately notified if mandated.

Maine Revenue Services (at the time of printing) was developing a telephone debit payment system for semi-weekly withholding and CQR payments

as well as other tax payments. The telephone payment system requires a separate application.

Maine Revenue accepts voluntary participants into its electronic funds transfer programs. There are no payment minimums and EFT mandates are

tax specific.

To obtain an ACH Credit Method application, to sign-up for the debit program notification mailing list or obtain an ACH Debit Method application

(tele+phone system), to obtain a copy of Rule 102 or to get more information on EFT, visit the Maine Revenue Services Web Page at

, e-mail electronic_funds_transfer@state.me.us, call 207-287-8276 or write: EFT Unit, Maine Revenue Services, 24

State House Station, Augusta ME 04333-0024.

Penalty for Insufficient Funds. The penalty for insufficient funds applies to electronic funds transfers. The penalty is $20 or 1% of the payment

amount, whichever is greater.

Penalty for Failure to Pay by Electronic Funds Transfer. Any person required to pay by electronic funds transfer who fails to do so is liable for a

penalty equal to the lesser of 5% of the tax due or $5,000.

INSTRUCTIONS - FORM 900ME

Do not use Form 900ME vouchers if you remit income tax withholding by Electronic Funds Transfer.

If you do not remit via Electronic Funds Transfer, use these vouchers when making semi-weekly payments of withheld income tax. Complete one

voucher to forward with each payment to Maine Revenue Services. Use the address labels in the back of this booklet when mailing your

payment and payment vouchers.

Voucher Forms 900ME in this booklet are preprinted with your Withholding Account Number and business name. Enter the total remittance on line 1

and the beginning and ending dates of the quarter in which the related wages were paid on line 2. For example, if the wages were paid in the first

quarter (Jan. 1 - Mar. 31), then enter 01-01-01 - 03-31-01. List on line 3 the payroll date and amount withheld for each payroll within the period

included in the total remittance.

If a pay period spans the end of a quarter, and if wages are paid on payment dates that fall in each of the two quarters, separate payment vouchers for

each quarter must accompany the payment.

For each quarter, file the combined income tax withholding/unemployment contribution return (Form 941/C1-ME) or return for withholding only

(Form 941ME) by the last day of the month following the end of the quarter to report total withholding for the quarter and to reconcile the payments

made during the quarter to the total withheld.

For further instructions and information, see your Form 941ME or Form 941/C1-ME booklet. These booklets are scheduled to be mailed mid-March,

2001.

Form 900me - Payment Voucher For Maine Income Tax Withheld - 2001

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