Form W-2

Maine State W-2 Reporting Requirements

Maine state W-2 reporting is required only if there was state tax withholding, on Form W-3ME by January 31. For more info, contact the Maine Revenue Services

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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?

AlabamaFloridaLouisianaNebraskaOklahomaVermont
AlaskaGeorgiaMaineNevadaOregonVirginia
ArizonaHawaiiMarylandNew HampshirePennsylvaniaWashington
ArkansasIdahoMassachusettsNew JerseyRhode IslandWest Virginia
CaliforniaIllinoisMichiganNew MexicoSouth CarolinaWisconsin
ColoradoIndianaMinnesotaNew YorkSouth DakotaWyoming
ConnecticutIowaMississippiNorth CarolinaTennessee
DelawareKansasMissouriNorth DakotaTexas
District of ColumbiaKentuckyMontanaOhioUtah

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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