Withholding Tables For Individual Income Tax - Maine Revenue Services - 2013

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Maine Revenue Services
Withholding Tables for
2013
Individual Income Tax
Income Tax Withholding Questions?
Email: withholding.tax@maine.gov
or
Call: (207) 626-8475 (select 1, then option 4)
Electronic Filing Required. All employers and non-wage payers registered for Maine income tax withholding
must electronically fi le Maine quarterly tax returns and annual reconciliation of Maine income tax withholding.
Waivers from this requirement are available if the requirement causes undue hardship. See MRS Rule 104 at
and page 5 for details.
Electronic Payments Required. Beginning in 2013, taxpayers that have a combined tax liability for all Maine
taxes of $14,000 or more during the lookback period ending in 2012 must remit all Maine tax payments electroni-
cally. Thus, in addition to other entities affected by the requirement, employers and non-wage payers required to
remit on a semiweekly basis must do so electronically. See MRS Rule 102 at
and pages 2 and 5 for details.
IMPORTANT INFORMATION
Maine’s income tax structure has changed for 2013. The following changes have been incorporated into the tables in this booklet:
1) The number of Maine tax rate brackets is reduced from 4 (2%, 4.5%, 7% & 8.5%) to 3 (0%, 6.5% & 7.95%).
2) The 2013 Maine standard deduction amounts conform to the 2013 federal standard deduction amounts. The 2013 Maine
standard deduction amounts are $6,100 for single taxpayers and $10,150 for taxpayers fi ling married joint.
3) The 2013 Maine personal exemption amount, which conforms to the 2013 federal personal exemption amount, is $3,900.
Maine Revenue Services requests that employers provide the following information to employees:
Because of changes to Maine’s income tax for the 2013 tax year, MRS advises employees to review and adjust, as necessary, their Maine
Forms W-4ME, to make sure withholding for Maine income tax will be adequate. Review of Form W-4ME should include the number of allow-
ances claimed and any additional withholding amounts requested. These tables are designed to estimate the proper amount of withholding
for an employee claiming the ordinary number of allowances, generally based on the number of exemptions that employee is entitled to claim.
A change to the number of allowances or the amount of additional withholding may be advisable for some employees because the personal
exemption amount is increasing from $2,850 to $3,900 in 2013 and because of other Maine tax law changes affecting Maine income tax li-
ability. A summary of tax law changes is available at the MRS web site at under “What’s New at MRS?”
MISSION STATEMENT
The mission of Maine Revenue Services is to serve the citizens of Maine by administering the tax laws of the State effectively and
professionally in order to provide the revenues necessary to support Maine government. To accomplish this mission, we will:
Foster voluntary compliance with the tax laws by providing clear, complete, accurate, and timely guidance to taxpayers to help
them understand and meet their responsibilities under the law.
Maintain the highest standards of integrity, fairness, confi dentiality and courtesy in everything we do.
Visit the Maine Revenue Services web site at for downloadable forms and important tax information.
Rev. 11/12

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