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SECTION 3 - UNEMPLOYMENT COMPENSATION TAX

COMPLETE THIS SECTION ONLY IF YOU HAVE EMPLOYEES WORKING IN MAINE.

Employers registering with the Department of Labor must enter the federal Employer Identiﬁ cation Number (EIN). The

Maine Department of Labor will immediately attach liability to pay unemployment compensation taxes to the following four

types of employers: successors, partial acquisitions, employers subject to the Federal Unemployment Tax Act (FUTA) and

employers owned or controlled by the owners of an already-liable employing unit.

If you are not one of these four types of employers, please see the instructions for items 23 and 24 below. You are liable

for Maine unemployment compensation tax if you meet any of the following criteria:

EMPLOYER IN GENERAL:

EMPLOYER IN GENERAL: you paid gross wages of $1,500 or more in a calendar quarter, or employed one or

you paid gross wages of $1,500 or more in a calendar quarter, or employed one or

more persons for some portion of a day in twenty different weeks in a calendar year;

DOMESTIC EMPLOYER:

DOMESTIC EMPLOYER: you paid $1,000 in gross wages for domestic employment in any calendar quarter;

you paid $1,000 in gross wages for domestic employment in any calendar quarter;

501(C)(3) NON-PROFIT ORGANIZATION:

501(C)(3) NON-PROFIT ORGANIZATION: you employ four or more persons in one day in twenty different weeks

you employ four or more persons in one day in twenty different weeks

in a calendar year. A copy of the IRS determination letter must be provided to be recognized as a non-proﬁ t

organization;

AGRICULTURAL EMPLOYER:

AGRICULTURAL EMPLOYER: you paid gross wages of $20,000 in a calendar quarter or employed ten or more

you paid gross wages of $20,000 in a calendar quarter or employed ten or more

persons in one day in twenty different weeks in a calendar year;

OUT-OF-STATE EMPLOYER:

OUT-OF-STATE EMPLOYER: you are subject to Maine unemployment tax the ﬁ rst day you have employees

you are subject to Maine unemployment tax the ﬁ rst day you have employees

working in Maine. You must include the physical location(s) of employment.

11. Enter the name, address, EIN, Email address, telephone and fax numbers of person(s) responsible for preparation

Enter the name, address, EIN, Email address, telephone and fax numbers of person(s) responsible for preparation

of payroll records.

12. Enter the address and contact name where you want all unemployment claim notices and/or decisions to be sent.

Enter the address and contact name where you want all unemployment claim notices and/or decisions to be sent.

14-15.

Enter information on the location and nature of business conducted at all Maine business sites.

16-21.

Answer each question by checking “YES” or “NO” in the appropriate box. Domestic worker employers

(households which employ nannies, personal care attendants, gardeners, cleaners, chauffeurs, etc.) may skip to

item 24b.

22. Enter the date that employees were ﬁ rst employed in Maine.

Enter the date that employees were ﬁ rst employed in Maine.

23-24.

If a corporation, include reportable wages for all the ofﬁ cers who are performing services as well as all

other workers. EXCLUSIONS: All employers, do not include wages for services performed by a student who is

participating in a cooperative program of education and occupational training. If a proprietorship, do not include the

service performed by an individual in the employ of his son, daughter or spouse, or the service performed by a child

under 18 in the employ of their father or mother. DO NOT INCLUDE PARTNERS IN A PARTNERSHIP.

SECTION 4 - SALES & USE TAX

25. Enter your business name (trade name or doing business as name) if different from the owner’s name entered in Section 1.

Enter your business name (trade name or doing business as name) if different from the owner’s name entered in Section 1.

26. Generally, entities that sell goods, make taxable rentals, make sales of motor vehicle oils, are subject to recycling

Generally, entities that sell goods, make taxable rentals, make sales of motor vehicle oils, are subject to recycling

assistance fees or provide taxable services must register to ﬁ le sales and use tax returns.

27. Entities that do not make sales, but make purchases for use in Maine that are subject to Maine sales tax (taxable

Entities that do not make sales, but make purchases for use in Maine that are subject to Maine sales tax (taxable

purchases) must register to ﬁ le use tax returns. Select one type of registration.

28. Enter the date you began selling goods or making rentals, providing services or making purchases subject to sales

Enter the date you began selling goods or making rentals, providing services or making purchases subject to sales

tax, use tax or recycling assistance fees.

29. A business description for sales/use tax registration purposes is required.

A business description for sales/use tax registration purposes is required.

31. If yours is a nonseasonal business, select the ﬁ ling frequency that best applies. If yours is a seasonal business,

If yours is a nonseasonal business, select the ﬁ ling frequency that best applies. If yours is a seasonal business,

check the boxes for the months the business will be open. Seasonal businesses are required to ﬁ le a

check the boxes for the months the business will be open. Seasonal businesses are required to ﬁ le a monthly

monthly

return for each month the business is open.

33. To ﬁ le consolidated sales/use tax returns, you must have two or more business locations with the same owner and use the

To ﬁ le consolidated sales/use tax returns, you must have two or more business locations with the same owner and use the

same Employer Identiﬁ cation Number or social security number. Consolidated ﬁ lers must be able to ﬁ le over the internet.

34. Enter your business address. Complete only if different from the owner’s address entered in Section 1.

Enter your business address. Complete only if different from the owner’s address entered in Section 1. Do not

Do not

enter a paid preparer’s address.

SECTION 5 - SERVICE PROVIDER TAX

35. Enter the service provider name (trade name; selling services as name) if different from the owner’s name entered

Enter the service provider name (trade name; selling services as name) if different from the owner’s name entered

in Section 1.

36.Enter the date you began selling services subject to the service providers tax. If not yet operating, enter the

Enter the date you began selling services subject to the service providers tax. If not yet operating, enter the

estimated business start date.

37. Identify the service you provide from the list of services in this section.

Identify the service you provide from the list of services in this section.

38. Select the ﬁ ling frequency based on estimated tax liability.

Select the ﬁ ling frequency based on estimated tax liability.

39.T T o ﬁ le consolidated service provider returns, you must have two or more service provider locations with the same owner and use

o ﬁ le consolidated service provider returns, you must have two or more service provider locations with the same owner and use

the same Employer Identiﬁ cation Number or social security number. Consolidated ﬁ lers must be able to ﬁ le over the internet.

40. Enter your service provider business address. Complete only if different from the owner’s name entered in Section 1.

Enter your service provider business address. Complete only if different from the owner’s name entered in Section 1.

Do not enter a paid preparer’s address.

Form Eft - Maine Revenue Services And Department Of Labor Application For Tax Registration Page 14

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