Does Maine require state 1099 tax filing?
Yes, Maine requires all 1099 forms to be filed with the Maine Revenue Services.
Which forms does Maine require?
If the filing is required federally, then it must also be filed directly with the state of Maine. This may include:
| 1099-A | 1099-G | 1099-MISC | 1099-QA |
| 1099-B | 1099-INT | 1099-NEC | 1099-R |
| 1099-C | 1099-K | 1099-OID | 1099-S |
| 1099-CAP | 1099-LS | 1099-PATR | 1099-SA |
| 1099-DIV | 1099-LTC | 1099-Q | 1099-SB |
In addition to Forms 1099, Maine requires Form W-3ME, Reconciliation of Maine Income Tax Withheld to be filed.
How must Forms 1099 be filed with Maine?
Maine only accepts electronic filings.
Does Maine participate in Combined Federal/State Filing?
Yes, Maine participates in Combined Federal/State Filing. If you utilize CF/SF when filing your 1099s, the IRS will forward the information to the Maine Revenue Services and you will not have to do so yourself.
What are the deadlines for Maine 1099 Reporting?
Traditionally, the filing deadlines for Maine are as follows:
- Forms 1099– January 31st
- Form W-3ME – February 28th
If these deadlines fall on a weekend or legal holiday, then the due date is typically the following business day.
What are the 1099 penalties for Maine?
The 1099 penalties for Maine are as follows:
- Late filing: Penalty of $50 per form.
- Fail to furnish: Penalty of $50 per form.
- Late Payment: Penalty of 1% of tax due per month, not to exceed 25% of tax due. This is in addition to any late filing penalties that may be applied.
See the Maine Income Tax Withholding FAQ or the Maine Electronic File Specifications for more information.
What is the responsible state agency?
Maine Revenue Services
51 Commerce Drive
Augusta, ME 04330
(207) 626-8475
What about other states?
BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.
About Author
