Instructions For Form 941a-Me - Amended Return printable pdf download

INSTRUCTIONS FOR AMENDED RETURN

Purpose of Form: Use Form 941A-ME to:

Correct a reporting error in the amount of withholding for the current year or a prior year. However, do not use Form

941A-ME to correct income tax withholding reported on a prior year return if the amount was withheld, reported and

remitted to Maine Revenue Services.

Report and remit additional withholding due.

Obtain a refund of excess income tax withheld and remitted to Maine Revenue Services in the current year.

IMPORTANT INFORMATION

•

CHANGES IN PASS-THROUGH ENTITY WITHHOLDING AND CHANGES IN EMPLOYER/NON-WAGE

FILER WITHHOLDING MUST BE REPORTED ON SEPARATE AMENDED RETURNS (Form 941A-ME).

•

For purposes of Form 941A-ME, the term “member” means a partner, shareholder of an S corporation, or

member of an LLC.

•

Complete Schedule 2A to make corrections to individual employee/payee/member income tax withholding. Enter

data ONLY for those employees, payees or members whose withholding amounts or identiﬁ cation numbers are

being adjusted. See Schedule 2A instructions for more information.

•

PAID PREPARER OR PAYROLL PROCESSOR. When using a paid preparer or payroll processor, enter their

federal employer identiﬁ cation number (“EIN”) and Maine payroll processor license numbers in the designated

ﬁ elds.

If an amended return is ﬁ led after the end of the year, you must attach copies of original or corrected annual statements (e.g.

Forms W-2, W-2C, 1099) that reﬂ ect the corrected amount of withholding for the employees or payees listed on Schedule

2A.

If an amended return is ﬁ led after ﬁ ling the annual Form W-3ME, an amended Form W-3ME must also be ﬁ led.

Period Covered: Prepare a separate Form 941A-ME for each quarter in which an error was made. Enter the beginning and

ending dates of the quarter being corrected. For example, if the error was made in the ﬁ rst quarter of 2013, enter 01-01-13

to 03-31-13.

Line 1.

Enter the total quarterly withholding amount previously reported for the quarter being corrected.

Line 2.

Enter the correct total withholding amount for the quarter being corrected.

Note:

Do not limit the withholding entered on lines 1 and 2 to the employees, payees or members

being corrected.

Line 3.

Line 1 minus line 2. This amount may be either positive or negative. If it is negative, enter a minus sign in the

space to the left of the number.

Line 4.

Underpayment: If line 3 is a negative amount (line 2 is larger than line 1), enter the underpayment on line 4.

Make check payable to: Treasurer, State of Maine. Enclose the check with your return and mail both to Maine

Revenue Services, P.O. Box 1065, Augusta, ME 04332-1065. Complete Schedule 2A to make corrections to

individual employee/payee/member income tax withholding.

Line 5.

Overpayment: If line 3 is a positive amount (line 1 is larger than line 2), enter the overpayment amount on

line 5. A refund check will be mailed to you. If any portion of the overpayment is attributable to income taxes

withheld, you must, on Schedule 2A, identify the affected employee, payee or member and related withholding

amount. You must also obtain from each employee, payee or member a statement that the employee, payee

or member has not claimed and will not claim a refund or credit of the excess withholding amount. Mail return

to Maine Revenue Services, P.O. Box 1064, Augusta, ME 04332-1064.

Line 6.

Use line 6 to provide an explanation of the errors you are correcting. Overpayments will not be refunded

without sufﬁ cient explanation. Attach documentation to support the changes.

Instructions For Form 941a-Me - Amended Return

Related Articles

Related forms

Related Categories