General And Specific Instructions For Form 941me printable pdf download

GENERAL INSTRUCTIONS

Returns must be completed and ﬁ led with Maine Revenue Services

If your current Federal Employer Identiﬁ cation Number (Maine Withholding

each quarter according to the following schedule:

Account Number) changes, call the Central Registration Unit at (207) 621-

5129.

Quarter

Period Covered

Due Date

Amended Returns. If it is necessary to correct a withholding amount you

Quarter 1 ...............01-01-13 to 03-31-13 ................ 04-30-13

reported or made for a particular employee or payee in a previous quarter,

Quarter 2 ...............04-01-13 to 06-30-13 ................ 07-31-13

submit an amended return (Form 941A-ME) for that period along with an

Quarter 3 ...............07-01-13 to 09-30-13 ............... 10-31-13

explanation of the change. We will correct your account for the period

Quarter 4 ...............10-01-13 to 12-31-13 ............... 01-31-14

involved. Do not make an adjustment on the current Form 941ME.

Note: A return must be ﬁ led each quarter, even if you had no income tax

Direct any questions regarding this form or income tax withholding in general

withheld for that period. Each page submitted must have your Withholding

to Maine Revenue Services at (207) 626-8475, select 1, then option 4.

Account Number clearly printed at or near the top of the page. Do not write

notes on the withholding listing pages.

Interest and Penalties. Beginning January 1, 2013, the interest rate is

7% per annum, compounded monthly. The penalty for failure to pay the

Form 941ME is used to report total income tax withheld for the quarter and

withholding tax on time is 1% per month up to a maximum of 25%. The

to reconcile semiweekly withholding payments made during the quarter. If

penalty for failure to ﬁ le the return on time is 10% of the tax liability or $25,

you also make, or expect to make, unemployment contributions, download

whichever is greater. If the return is ﬁ led more than 60 days after demand,

a Form 941/C1-ME booklet at or call

the penalty is the greater of $25 or 25% of the tax due.

the Central Registration Unit at (207) 621-5129 to request a combined

withholding and unemployment contribution booklet (Form 941/C1-ME).

Complete Form 941BN-ME when the business terminates or the requirement

to withhold permanently ceases, or if there has been a change in the

business name, address or telephone number. Do not make changes on

Form 941ME.

When using a paid preparer or payroll processor, enter their federal

employer identiﬁ cation number (“EIN”) and Maine payroll processor license

number in the designated ﬁ elds.

SPECIFIC INSTRUCTIONS

Account Cancellation. When a business is discontinued or the

Note: The forms in this booklet are designed to comply with

requirement to withhold permanently ceases, complete the Business

optical scanning requirements. Spaces underlined in red must

Change Notiﬁ cation form, 941BN-ME.

be completed carefully in black or blue ink. Letters and numbers

must be entered legibly within the outline area. Letters must

appear in upper case only and start on the left; numbers start from

the right. For example:

Schedule 1

Do not mail photocopies of the forms in this book to Maine

Reconciliation of Semiweekly Payments of Income Tax

Revenue Services. Photocopied forms cannot be processed by

Withholding

the scanning system.

Taxpayers who reported Maine income tax withholding of $18,000 or

LABEL. Afﬁ x the label provided with this booklet to the designated

more for the 12 months ending June 30, 2012 are required to make

payments of income tax withholding on a semiweekly schedule.

area on the quarterly form. This label will expedite the processing

These payments are required to be paid electronically. Taxpayers

of your return. Do not use the forms in this booklet unless you afﬁ x

who reported Maine income tax withholding of less than $18,000 for

a label to the form.

the 12 months ending June 30, 2012 are required to make payments

Line A. For non-wage withholding ﬁ lers only. Check this box if you

quarterly.

have received written permission to exclude Schedule 2. Checking

this box requires you to report Maine withholding data by electronically

Semiweekly Schedule

ﬁ ling forms 1099 with Maine Revenue Services. This box must be

Day Wages Paid

Remittance Due

checked every quarter for which the permission is effective.

Wednesday,

Line 1. Enter the total amount of Maine income tax withheld from

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

Schedule 2 – Income Tax Withholding Listing, line 11. All taxpayers

following Wednesday

Saturday, Sunday,

ﬁ ling Form 941ME must complete Schedule 2.

Monday, Tuesday ........................... On or before

the following Friday

Line 2. Enter the total amount of semiweekly payments remitted during

the quarter from Schedule 1 - Reconciliation of Semiweekly Payments

of Income Tax Withholding, line 6. If you did not make payments of

If you are required to pay income tax withholding on a semiweekly basis,

income tax withholding during the quarter, enter zero. For information

you must complete Schedule 1. Complete one line of the schedule for

about who is required to make semiweekly payments of income tax

each payroll during the quarter.

withholding, see instructions for Schedule 1 below.

Line 3a. If line 1 is greater than line 2, enter line 1 minus line 2. Enclose

the amount due with the return.

Line 3b. If line 2 is greater than line 1, enter line 2 minus line 1. A

refund will be sent to you.

If line 1 equals line 2, leave lines 3a and 3b blank.

General And Specific Instructions For Form 941me

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