BUREAU INFORMATION

• Electronic Services
• Compliance
• Economic Research Fuel Tax
• Income/Estate
  • Corporate Income Tax (1120ME)
  • Employer Withholding (Wages, Pensions & Backup)
  • Estate Tax (706ME)
  • Fiduciary Tax (1041ME)
  • Franchise Tax (1120B-ME)
  • Individual Income Tax (1040ME)
  • Partnerships,
    S-Corporations & Composite Returns
  • Pass-Through Entity Withholding
  • Real Estate Withholding
  • Guidance Documents
  • Pine Tree Development Zone Credit
  • Summary of Business Income Tax Credits
• Property Tax
• Sales/Use & Service Provider Tax
• Other Taxes
• Tax Relief
• FAQs
• Useful Links

Income/Estate Tax

Partnership, S-Corporations & Composite Returns

Partnerships and S-Corporations with Maine-source income must file informational returns annually to report the Maine income of the entity as well as the income of the partners or shareholders and their share of ownership in the company.

If the company has non-Maine resident partners or shareholders,the entity may be subject to withholding requirements related to those members. The entity may elect to file a composite tax return to include all the Maine-source income of the nonresidents on one Maine Income Tax return. More information about composite filing can be found on the forms page, from the link below.

Current Year (2007) Forms
  These are forms due in 2008 for income earned in 2007.

Partnership/S Corporation FAQs

Email Questions

 

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