Maine
State Annual Filings
Form | Filing Requirements | Corrections |
|---|---|---|
W-2G | Direct filing required of all W-2Gs that have dollars to report where the taxable state is Maine. See Additional Information for other filing requirements. | Corrections of directly filed forms are completed on paper. Only corrected statements are required. |
1099-B 1099-DIV 1099-G 1099-INT 1099-MISC 1099-NEC 1099-OID 1099-PATR 1099-R 1099-K 5498 | Direct filing required of forms that are reportable to the IRS for all Maine residents or where the taxable state is Maine. | Corrections of directly filed forms are completed on paper. Only corrected statements are required. |
W-2 | Direct filing required of all W-2s that have dollars to report where the taxable state is Maine. See Additional Information for other filing requirements. | Corrections of directly filed forms are completed on paper. Only corrected statements are required. |
Filing Due Date
Last day of JanuaryFiling Method
Electronic UploadElectronic Filing URL
Filing Format
IRS 1220 for 1099 filings, SSA EFW2 for W-2 filingsCFS Participant
Yes per IRS but ME specs indicate direct filing of all formsSupporting Documentation
Additional Information
- Beginning with tax year 2024, Maine no longer requires filing of the Annual Reconciliation Return form W-3ME.
- See State Periodic Filings for additional 1099 and W-2 filing requirements.
- Form W-2G cannot be filed through the IRS Combined Federal/State Filing Program.
- Based on recent guidance, Maine requires direct filing of all form types. Can use CFS if under the IRS threshold for electronic filing.
State Periodic Filings
Independent Contractor Reporting
For the recipient, select the
Independent Contractor
check box under the Miscellaneous
section.For the form, confirm the tax location then enter the contract amount, contract date and contract expiration date (if valid) under the
Other Form Information
section.note
The
Independent Contractor
box on the recipient record must be selected.Form | Filing Requirements |
|---|---|
1099-MISC
1099-NEC | Form must exist with Maine as the taxable state. Contract amount must be $2500.00 or more. |
Filing Due Date
Within seven days of the date of hireFiling Method
Electronic UploadElectronic Filing URL
Supporting Documentation
State Quarterly Reporting
Form | Filing Requirements |
|---|---|
1099-B 1099-DIV 1099-K 1099-INT 1099-MISC 1099-NEC 1099-OID 1099-PATR W-2G | Form must exist with Maine as the taxable state and state withholding or state backup withholding greater than $0.00. |
1099-G 1099-R 1099-S W-2 | Form must exist with Maine as the taxable state and state withholding greater than $0.00. |
Filing Due Date
Last day of the month following the end of quarter (April 30, July 31, October 31 and January 31)Filing Method
Electronic UploadElectronic Filing URL