Form 1099me - Maine Pass-Through Withholding - 2012 Page 2
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2ENTITY INSTRUCTIONS continued
Box d. Type of entity. Check the appropriate box for the entity’s business type.
Box 1. Enter the amount of income tax withheld from this member’s share of the entity’s Maine source income for calendar year
2012. Include only the amount withheld by the entity listed in box c from this individual member as reported on Schedule 2P of Forms
941P fi led with Maine Revenue Services for the year. Do not include wage withholding, real estate withholding or any other type of
withholding or estimated payments.
Box 2. If the entity listed in box c received one or more Forms 1099ME from another (lower tier) entity that withheld and remitted Maine
income tax, enter in box 2 this member’s share of the withholding included in boxes 1 & 2 of the Forms 1099ME issued by the lower
tier entity. See below for more detailed information about completing this box.
An entity is a tiered entity if it is a member/owner of another pass-through entity. If the owned (lower tier) entity has Maine source
income, it is required to withhold income tax from the Maine source income distributable to the owner (upper tier) entities that are not
domiciled in Maine. At the end of the year, the lower tier entity must provide the upper tier entity a Form 1099ME showing the amount
of the withholding for the year. The upper tier entity then provides each of its members a Form 1099ME refl ecting the member’s share
of tax withheld directly by the upper tier entity in box 1 and the member’s share of the tax withheld by lower tier entities in box 2.
Box 3. If the entity sold Maine real property during the year that was subject to Maine real estate withholding (REW), enter in box 3 this
member’s share of the amount withheld. Include only this member’s share of the REW payment from box 12 of Form REW-1.
Box 4. Enter the name and EIN of the entities from which the entity listed in box c received a 1099ME for 2012.
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