BUREAU INFORMATION

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• 01. I already file withholding for my employees. Can I include nonresident partners on that withholding listing?

• 02. Do I need to register if I already have an employee withholding account?

• 03. Can I withhold from resident members, too?

• 04. What if a nonresident member is making or wants to make estimated payments -- do I have to withhold for that member?

• 05. Is every nonresident required to file a Maine income tax return?

• 06. Do I need to withhold from composite filers?

• 07. Can I make payments more often than quarterly?

• 08. What if I make a mistake on a return?

• 09. Do I need to withhold for nonresident members that are pass-through entities?

• 10. What about the ten day nonresident threshold for taxability?

• 11. What if I am operating at a loss?

• 12. I represent a tax-exempt organization that is a member of a pass-through entity. Must the pass-through entity withhold from my organization’s share of the entity income?

• 13. My business reports on a fiscal year basis. How do I determine the amount to withhold?

• 14. Real estate withholding has been withheld for an entity during the year. Should the REW funds be listed on the 941P-ME as payment withheld?

• 15. I submitted one payment for the entire year. Do I still have to file a quarterly Form 941P-ME?

• 16. A nonresident owner is on the payroll of my business and has extra withholding taken out to cover the Maine tax liability. Do I still have to file pass-through entity withholding?

• 17. I have filed Form 941E-ME for the current year. Am I still required to file the quarterly return?

• 18. I qualify for an automatic exemption. Why am I getting past due notices?

• 19. My pass-through entity is owned by other pass-through entities (upper-tier). If we file a Request for Exemption from Pass-through Entity Withholding, should we identify the “upper-tier” owners as compliant taxpayers?

• 20. I represent an upper-tier entity with Maine-source income from only from a lower-tier entity. How can I be sure the lower-tier entity is withholding so that I don’t have to do it?

• 21. Are withholding statements or a reconciliation form required to be filed by the pass-through entity at the end of the year?

• 22. How long are Forms 941CF-ME and 941AF-ME effective and retained?

• 23. Does Maine Revenue Services accept facsimile signatures on tax returns completed by either a taxpayer or by a paid preparer?

• 24. Is an upper-tier entity required to file a quarterly return (Form 941P-ME) to report amounts withheld by a lower-tier entity?