BUREAU INFORMATION

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• • Pass-through Entity Withholding
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• 1. I already file withholding for my employees. Can I include nonresident partners on that withholding listing?

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

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

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

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

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

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

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

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

• 10. What about the 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. 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?

• 16. My pass-through entity is owned by other pass-through entities (upper-tier). Can those upper tier entities qualify for the compliant taxpayer exemption?

• 17. I represent an upper-tier entity with Maine-source income 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?

• 18. Are withholding statements required to be filed by the pass-through entity at the end of the year?

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

• 20. Is an upper-tier entity required to file -Form 941P-ME to report amounts withheld by a lower-tier entity?