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• 01. What is Maine real estate withholding?

• 02.What is the rate of withholding?

• 03. Are there any exceptions to the Maine real estate withholding requirement?

• 04. Can the Maine real estate withholding amount be reduced?

• 05. How do I request an exemption or a reduction of the withholding?

• 06. When should I submit the request for exemption or reduction?

• 07. What documentation do I need to submit with my request for reduction or exemption?

• 08. What is the Maine real estate withholding based on if the property is sold on an installment sale basis?

• 09. What if the sale of the Maine real property is considered a Section 1031 like-kind exchange? Am I subject to the Maine real estate withholding requirement?

• 10. Are nonresident individuals selling property in Maine the only individuals subject to the real estate withholding requirement?

• 11. Am I subject to Maine real estate withholding if I placed my Maine home on the market as a Maine resident but don’t sell the property until after I have become a nonresident?

• 12. Is the Maine real estate withholding amount considered the final Maine income tax due on the sale of my Maine property?

• 13. What if there is more than one owner of the Maine property being sold?

• 14. How does a partnership operating in Maine determine if it is subject to Maine real estate withholding?

• 15. How do I complete Form REW-1 if there are multiple sellers or the seller is an LLC or partnership?