Form 841me - Certified Visual Media Production Wage Reimbursement Application Page 4
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6CERTIFIED VISUAL MEDIA PRODUCTION WAGE REIMBURSEMENT
GENERAL INSTRUCTIONS
The Visual Media Production tax incentive provides for a
Certifi ed Visual Media Production Wage Reimbursement.
partial reimbursement of wages paid to employees working
In order to claim the wage reimbursement, the business must
fi le a reimbursement application, Form 841ME, Schedule 2
on a visual media production in Maine. Eligible companies
and Schedule 3 (if required) with MRS within six weeks of
are reimbursed 12% of certifi ed production wages paid to
residents of Maine and 10% of certifi ed production wages
fi ling the certifi ed visual media production report with DECD.
The application fi led with MRS must contain a list of names,
paid to nonresidents. The process required to receive the
social security numbers and certifi ed production wages or
reimbursement is outlined below.
contractual payments paid for each certifi ed production
Required Certifi cates.
The visual media production
employee, leased employee, non-employee performing artist
company must obtain certifi cation from the Department of
or other individual contracted to perform services in Maine.
Economic and Community Development (“DECD”).
The
In addition, the business must indicate which individuals
certifi cate is applied for prior to the start of the production.
are not residents of Maine. Eligible reimbursements will be
A Visual Media Production Certifi cate is issued to the
paid within 90 days. Only certifi ed production wages up to
visual media production company meeting all initial program
$50,000 for each individual may be used to calculate the
requirements.
Once the media production certifi cate is
wage reimbursement.
obtained, the business may begin the qualifi ed production.
Also, you must attach a copy of the certifi ed visual media
Within four weeks after completion of the qualifi ed production,
the business must submit a certifi ed visual media production
production report submitted to DECD.
report to DECD.
SPECIFIC INSTRUCTIONS
If the individual is a Maine resident, the media
FORM 841ME
production company must retain a copy of the
Enter Name, Address, City, State, ZIP Code, Federal Employer
individual’s Residency Affi davit on fi le for at least
Identifi cation Number
(FEIN), and Production Dates in the
three years. This form is available on the MRS web
appropriate boxes.
site at maine.gov/revenue/forms.
Line 1
Enter the amount from Schedules 2 and 3, line 3.
Column 4.
Enter an “X” in the box if the individual in Column 1 is
Line 2. Enter the result of line 1 multiplied by 12% (0.12).
a non-employee performing artist.
Line 3. Enter the amount from Schedules 2 and 3, line 4.
Column 5.
Enter the “certifi ed production wages” for each
individual listed in Column 1. “Certifi ed production
Line 4. Enter the result of line 3 multiplied by 10% (0.10).
wages” are wages and other payments made
Line 5. Enter the sum of line 1 and line 3.
during the certifi ed visual media production period
for personal services performed with respect to the
Line 6. Enter the sum of line 2 and line 4.
production. The wages must have been subject to
SCHEDULE 2
Maine income tax withholding to qualify. “Certifi ed
All fi lers requesting reimbursement must complete Schedule 2 for
production wages” do not include payment in excess
certifi ed production wages and payments made to non-employee
of $50,000 paid to any single individual for personal
performing artists earned during the certifi ed media production
services rendered in connection with a particular
period.
Additional forms are available on the MRS web site at
certifi ed visual media production. See 36 MRSA §
maine.gov/revenue/forms.
6901.
Column 1.
Enter the last name, fi rst name and middle initial
Line 1.
Enter the total “certifi ed production wages” for Maine
for each certifi ed production employee and non-
resident individuals listed on the page.
employee performing artist who earned wages or
Line 2.
Enter the total “certifi ed production wages” for nonresident
payments during the production period.
individuals listed on the page.
Employees
of
temporary
employee-leasing
Line 3.
Enter the sum of Maine resident “certifi ed production
companies must be reported separately on Schedule
wages” for all pages of Schedule 2 submitted. Also, enter
3.
this amount, combined with the amount from Schedule
Column 2.
Enter the social security number for each individual
3, line 3, on Form 841ME, line 1.
listed in Column 1.
Line 4.
Enter the sum of nonresident “certifi ed production wages”
Column 3.
Enter an “X” in the box if the individual in Column 1 is
for all pages of Schedule 2 being submitted. Also, enter
not a resident of Maine.
this amount, combined with the amount from Schedule
3, line 4, on Form 841ME, line 3.
Important:
If all required lines and schedules are not completed,
your reimbursement request cannot be
processed.
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