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Maine Revenue Services has Moved
Maine Revenue Services, including the Taxpayer Service Center, has relocated to its new central office building at 51 Commerce Drive in Augusta.
Form 941P-ME – Maine Income Tax Withholding for Pass-Through Entities Now Available
Maine Revenue Services has posted the 2012 version of Form 941P-ME (Maine Income Tax Withholding for Pass-Through Entities) to its web site. The new form combines the reporting of pass-through entity withholding and the reporting of entity information (previously reported on Form 1065ME/1120S-ME) onto a single annual return.
Only pass-through entities doing business in Maine or that otherwise have Maine source income and that have non-resident members are required to file Form 941P-ME. An entity is not required to file Form 941P-ME if all of its members were full-year residents of Maine during the year for which the form is filed. The form is due annually on April 30th.
Maine utilizes the combined federal/state Modernized e-File (MeF) program to facilitate electronic filing of Form 941P-ME. Entities (or their preparers) that use software that supports the Maine MeF program for Form 941P-ME are required to file electronically. All others are granted an automatic waiver from the electronic filing requirement, and do not need to submit a waiver request to Maine Revenue Services. Those that have the ability to electronically file the return, but who are unable to do so due to hardship, may request a waiver in writing.
Members subject to withholding must be listed on Form 941P-ME, Schedule 2P. Exempt members (except those that are automatically exempt) must be listed on Form 941P-ME, Schedule 3P. Members that are automatically exempt should not be listed on either Schedule.
An entity that is required to withhold from its members must also make estimated withholding payments on a quarterly basis if the total withholding for all members exceeds $1,000 for the calendar year.
For more information, see the instructions for Form 941P-ME at www.maine.gov/revenue/forms/ptewith/2012.htm.
16th Annual Maine Tax Forum
The 16th Annual Maine Tax Forum, hosted by Maine Revenue Services, was held November 7th and 8th at the Augusta Civic Center. 779 individuals registered to attend the 2012 forum. Attorney General William J. Schneider presented a session on Ethics. Other topics included Federal and Maine Income Tax Developments, Federal and State Income Tax Case Law Developments, IRS Initiatives, Audit Updates, Sales Tax Updates, Maine Business Tax Incentives and presentations were given by the new Office of Board of Tax Appeals and the Maine Taxpayer Advocate.
Maine Revenue Services discontinues use of the Short Form 1040S-ME
The Maine short form will be eliminated for tax years beginning on or after January 1, 2012. Use of the short form has steadily declined as other electronic filing alternatives (Maine Fastfile) have become available. Less than 7% of 2011 Maine individual income tax returns were filed using Bureau printed short forms (Form 1040S-ME). Declining use and increasing costs to print forms and maintain a separate short form and long form, coupled with underuse of the deductions and credits not available on the short form, led to the decision to discontinue the form.
2012 Maine Tax Forms
Availability of Forms
Most income tax forms for tax year 2012 have been posted to the Maine Revenue Services (MRS) web site at www.maine.gov/revenue/forms. All downloadable forms posted on the MRS web site are suitable for printing and filing with the bureau.
Form 2333ME for ordering 2012 tax forms is now available at www.maine.gov/revenue/forms/orderhome.html. A printed version of Form 2333ME is also available by calling (207) 624-7894.
Individual Income Tax Booklets
For more information on these and other changes, see specific line instructions and the 2012 summary of legislative changes at www.maine.gov/revenue/.
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