Withholding Tables For Individual Income Tax - Maine Revenue Services

INSTRUCTIONS, continued

unemployment

contributions

(or

incurred for the current tax year. Each

withholding only) forms are due quarterly

certiﬁ cate expires on December 31,

7. Payment.

Employers or non-payroll

by the last day of the month following

or whenever the employee or payee

ﬁ lers whose total withholding during the

the end of the quarter. Note: special

no longer qualiﬁ es for the certiﬁ cate,

period July 1, 2011 to June 30, 2012 was

payment requirements apply to persons

whichever is sooner.

$18,000 or more are required to make

whose withholding during the period July

payments of income tax withholding on

(b) An employee or payee may claim

1, 2011 to June 30, 2012 was $18,000 or

a semiweekly schedule.

fewer withholding allowances for

more (see item 7 below).

state than for federal purposes

Electronic

Filing

Required:

All

without

Personal

Withholding

Semiweekly Schedule

employers

and

non-wage

payers

Allowance Variance Certiﬁ cate.

registered

for

Maine

income

tax

Day Wages Paid

Remittance Due

withholding

must

electronically

ﬁ le

Wednesday,

an additional dollar amount or a ﬂ at

Maine quarterly tax returns and annual

Thursday, or Friday ......... On or before

dollar amount of withholding that

reconciliation of Maine income tax

the following

exceeds the withholding tax amount

withholding.

Employers/non-payroll

Wednesday

speciﬁ ed by the tables.

payers may request a waiver from

Saturday, Sunday,

the electronic ﬁ ling requirement if the

The employee or payee who chooses any

Monday, or

requirement causes undue hardship.

of the above options will reﬂ ect the option

Tuesday ............................ On or before

The request must state the reason

on the Maine Employee’s Withholding

the following

Allowance Certiﬁ cate (Form W-4ME).

for hardship and must be mailed to

Friday

MRS, PO Box 1060, Attn: Withholding

Form W-4ME may also be used as the

Unit, Augusta, ME 04332. If a waiver

state counterpart to federal Form W-4P.

Beginning January 1, 2013, any person

is granted, Maine Revenue Services

with a combined tax liability to the state

Download Form W-4ME and the Personal

will provide printed forms necessary

of $14,000 or more for all tax types

Withholding

Allowance

Variance

for quarterly and annual ﬁ lings.

The

during the most recent lookback period

Certiﬁ cate at

electronic ﬁ ling requirement does not

ending during 2012 is required to remit

forms or order by calling (207) 624-7894.

apply to amended returns. See MRS

all Maine tax payments electronically.

Rule 104 at

Invalid Forms W-4. If a federal Form W-

rules for details.

4 is determined to be invalid for federal

Maine Revenue Services offers a

withholding purposes, it is not to be used

convenient 24-hour electronic payment

Maine Revenue Services offers two

as a base for the Maine Form W-4ME

option called EZ Pay. You can access

options for electronically ﬁ ling income

to compute Maine withholding.

If, on

EZ Pay at

tax withholding and unemployment

request, the employee or payee does not

netﬁ le/ezpay.htm. Almost any type

contributions

returns.

you

use

of tax payment can be made using

provide a valid Form W-4ME, the employer

software capable of producing a ﬁ le that

EZ Pay, including withholding and

or non-payroll ﬁ ler must withhold as if

conforms to Maine Revenue Services

unemployment taxes. To avoid making

the employee or payee were single and

speciﬁ cations, you may upload that ﬁ le

payments

earlier

than

necessary,

claiming no allowances. Also, if Maine

using the MEETRS File Upload system.

payments may be scheduled in advance

Revenue Services notiﬁ es an employer

Otherwise, you may ﬁ le your return

and

automatically

withdrawn on the

or non-payroll ﬁ ler that a Form W-4ME

on the Maine Revenue Services web

payment date you select.

See MRS

is invalid, the employer or non-payroll

site using the I-ﬁ le system for payroll

ﬁ ler must withhold as if the employee

Rule 102 (

taxes. The I-ﬁ le system for payroll taxes

or payee were single and claiming no

rules) for details.

requires no special software and has

allowances until the employee or payee

many convenient features (see below).

Employers or non-wage payers whose

provides a valid Form W-4ME.

withholding during the period July 1,

Household Employees. If you withhold

2011 to June 30, 2012 was less than

Submission of Forms W-4.

Maine income tax from household

$18,000 are required to make payments

employer is required to submit a copy of

employees (required if federal tax is

with the quarterly return. However, the

Form W-4ME, along with a copy of any

withheld), you

must report the tax

employer or other payer may elect to

supporting information provided by the

withheld on the combined withholding

make payments more frequently than

employee, to Maine Revenue Services

and unemployment contributions (or

quarterly.

if either of the following circumstances

withholding only) forms.

You cannot

apply.

report the tax withheld on your Maine

The total amount withheld and the total

individual income tax return. Follow the

A. The employer is required to submit

payments made during the quarter are

reporting requirements above to report

a copy of federal Form W-4 to the

reported and reconciled on the quarterly

the tax withheld.

IRS either by written notice or by

return (Form 941ME or Form 941/C1-

published guidance.

ME).

Cancelling an Account. A person who

is registered to withhold Maine income

B. An employee with a non-Maine

The State Tax Assessor may require

tax must continue to ﬁ le quarterly

address claims exemption from

frequent

remittances

the

withholding returns, even if no tax has

Maine

withholding

and

the

collection of withheld taxes is in jeopardy.

been withheld.

If withholding is no

employer expects to pay the

longer required and the account is to

employee $5,000 or more in Maine-

be canceled, the Central Registration

Your account will be reviewed at the

source income for the year.

Unit must be notiﬁ ed.

Complete the

end of 2013 to determine the proper

6. Reporting Maine Income Tax Withheld.

cancellation notice, Form 941BN-ME,

remittance frequency for 2014. Maine

Persons required to withhold must report

provided in your combined withholding/

Revenue Services will notify you if your

the Maine income taxes withheld to

unemployment

contributions

(or

remittance frequency is changed for

Maine Revenue Services on a quarterly

withholding only) booklet or download

2014.

basis.

The combined withholding/

Withholding Tables For Individual Income Tax - Maine Revenue Services - 2013 Page 5

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