Maine State W-2 Reporting Requirements

Does Maine Require State W-2 Reporting?

Yes, Maine does require state W-2 reporting only if there was state tax withholding. 

How Must Maine State W-2 Reporting be Filed?

Maine accepts e-filing only.

What are the Forms and Due Dates for Maine State W-2 Reporting?

In addition to Form W-2, Maine requires Form W-3MEReconciliation of Maine Income Tax Withheld to be filed.

Forms W-2 and W-3ME are due by January 31.

What are the W-2 penalties for Maine?

The W-2 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 for more information.

What is the Responsible State Filing Agency?

Maine Revenue Services
51 Commerce Drive
Augusta, ME 04330
Phone: (207) 626-8475

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

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.

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