General And Specific Instructions For Form 941me (Page 2 of 2) in pdf

SPECIFIC INSTRUCTIONS, continued

Line 5. Add the subtotals for the Withholding Amount columns and enter

quarter, complete only lines 8 and 9. See further instructions below.

the total withholding for this quarter. The total withholding should equal the

Column 5. Enter the last name, ﬁ rst name and middle initial of each payee

amount entered on Form 941ME, line 1.

who received wages or non-wage payments during the quarter.

Line 6. Add the subtotals for the Payment Amount columns and enter the

Column 6. Enter the full social security number of each payee who received

total payment for this quarter. Enter the total payment on line 2. The

wages or non-wage payments during the quarter. All nine digits must be

payment amount should include all payments made during the quarter.

entered; entry of XXX-XX-NNNN or entry of only the last four digits is invalid.

Schedule 2

Column 7. Enter the total Maine income tax withheld for each payee who

Income Tax Withholding Listing

received wages or non-wage payments during the quarter. If a payee’s

withholding is greater than $999,999.99, enter the withholding on two or

Label. Afﬁ x the label provided with this booklet in the designated area

more lines to add up to the total withholding for the payee. Also include

on the schedule.

backup withholding, pension withholding, distribution withholding, etc.

All ﬁ lers must complete Schedule 2, lines 8 and 9.

If you paid wages

Line 8. Enter the total Maine income tax withheld for payees listed on the

or made non-wage payments during the quarter, complete all information in

page. If no income tax was withheld, enter zero.

columns 5, 6 and 7 and line 8 on each withholding listing page submitted.

Line 9. On the last Schedule 2 page only, enter the total Maine income

Use as many pages as necessary to report all employees/payees. Include

tax withheld in the quarter for all pages. If no income tax was withheld,

backup withholding, pension withholding, non-wage payments withholding,

enter zero. Enter this amount on line 1.

etc. If you did not pay wages or make non-wage payments during the

ELECTRONIC FILING REQUIRED FOR ALL EMPLOYERS/PAYERS

The Maine Employers Electronic Tax Reporting System (MEETRS)

MRS Rule 104 (Electronic Filing of Maine Tax Returns) gen-

allows employers and non-wage withholders to ﬁ le multiple forms with a

erally requires all employers and non-wage payers to elec-

single login, including quarterly returns and the annual reconciliation (Form

tronically ﬁ le Maine income tax withholding returns and annual

reconciliation of Maine income tax withholding and unemploy-

W-3ME). Employers/payers using software capable of producing a ﬁ le that

conforms to the Maine Revenue Services ICESA speciﬁ cations may upload

ment compensation.

Employers/payers unable to meet the

electronic ﬁ ling requirement because of undue hardship may

that ﬁ le to MRS via the web. Quarterly return ﬁ le speciﬁ cations are available to

view or download from the Maine Revenue Services web site at

request a waiver from the State Tax Assessor. The request

must be in writing and must include the name, address and

gov/revenue (select “Electronic Services” and scroll to “Payroll Taxes”).

withholding account number of the business, a detailed expla-

The quarterly return and Form W-3ME may also be ﬁ led via the MRS Internet ﬁ ling

nation of why ﬁ ling electronically poses a signiﬁ cant hardship

program (Maine I-ﬁ le), which does not require any special software. For your conve-

and the length of time for which you are requesting a waiver.

nience, you may upload wage listing spreadsheet ﬁ les via the Maine I-ﬁ le program.

Mail requests to: Maine Revenue Services, Withholding Unit,

P.O. Box 1060, Augusta, ME 04332-1060.

To view Rule

Experienced personnel can walk you through your initial registration and

104, go to gov/revenue (select “Laws & Rules”).

answer any questions you may have. Call (207) 626-8475, select option

1, then option 4 for a direct connection to the Maine Business Tax Unit. For

more information, see gov/revenue.

Electronic Payment Options

Maine Revenue Services offers a convenient 24-hour electronic

ACH Credit.

A taxpayer may make payments using this method by

payment option called EZ Pay. You can access EZ Pay on

authorizing their bank to withdraw the tax payment from the taxpayer’s

our web site at gov/revenue/netﬁ le/ezpay.htm.

deposit account and transfer it to the state’s account. You must have

Almost any type of tax payment can be made, including income

previously established a relationship with a bank that provides this service

tax withholding and unemployment contributions. To avoid

(generally larger commercial banks) and you must have previously

having to make payments earlier than necessary, payments

registered with the MRS EFT Unit as a credit method payer.

may be scheduled in advance and will automatically be

ACH Debit.

A taxpayer may make payments using this method by

withdrawn on the payment date you select.

authorizing MRS to electronically transfer tax payments from the taxpayer’s

To use EZ Pay, simply register online at the time you want to make your

deposit account to the MRS deposit account. ACH Teledebits are initiated

ﬁ rst payment. Once registered, the system will ask you to select the tax

through a telephone call to the MRS electronic withdrawal payment system

type you want to pay. If you are making a semiweekly payment, select

(207-624-7777).

This telephone payment system allows taxpayers to

“Withholding Semiweekly Payment.” If you are paying a tax balance due

arrange for debit payments with effective dates up to 15 days in the future.

with your quarterly withholding return, select “Withholding Payment.” If you

Another option available is for the amount due shown on the return you I-ﬁ le

are paying a balance due from a bill or notice that you received from MRS,

to be deducted from your account within 3 business days from the date you

select “Bill Payment.”

authorize the transfer.

Rule 102 requires that semiweekly payments be made electronically. You

Penalty for Insufﬁ cient Funds. The penalty for insufﬁ cient funds applies

may request a waiver from this requirement for good cause. To obtain a

to electronic funds transfers. The penalty is $20 or 1% of the payment

waiver request form, see contact information in the last paragraph below.

amount, whichever is greater.

MRS accepts both ACH credit method and ACH debit payments for income

Penalty for Failure to Pay by Electronic Funds Transfer. Any person

tax withholding quarterly returns. ACH Credit and ACH Teledebit (phone

required to pay by electronic funds transfer who fails to do so is liable for a

payment system) require the submission of an EFT registration application

penalty equal to the lesser of 5% of the tax due or $5,000.

prior to use.

For more information, an application, a waiver request form or a copy of

Rule 102, go to gov/revenue and select Electronic Services;

EFT Required. Taxpayers with an annual total combined tax liability for

send an email to efunds.transfer@maine.gov; send a fax to (207) 287-

all taxes of $14,000 or more must pay electronically. Payroll processing

6975; call (207) 624-5625; or write to: EFT Unit, Maine Revenue Services,

companies must remit electronically for all clients, even if clients are not

PO Box 1060, Augusta, ME 04332-1060.

mandated to pay electronically. A payroll processing company may request

a waiver from this requirement for good cause. MRS also encourages

voluntary participation in the EZ Pay program by those not required to pay

electronically. There are no payment minimums.

General And Specific Instructions For Form 941me Page 2

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