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Intuit
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Maine Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name
Schedule 2 (Filing) UI ME UC-2
Effective Date
Subform of
UC-1
Form Name
ME UC-2
Filing Frequency
Quarterly
Filing Due Dates
Filed with UC-1 when needed
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Worksheet to be used to assist with the filing and/or payment submission to the agency.
Payment Methods
N/A
ME-UC-1 (Filing) UI ME-UC-1
Effective Date
Form Name
ME-UC-1
Filing Frequency
Quarterly
Filing Due Dates
April 30, July 31, Oct. 31, and Jan. 31st
W2's sent with Annual Filing?
NA
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Worksheet to be used to assist with the filing and/or payment submission to the agency.
Payment Methods
Check
New Hire Report (Filing) UI New Hire Report
Effective Date
Form Name
New Hire Report
Filing Frequency
As required
Filing Due Dates
Due within 7 days after the employee is hired, rehired or returns to work.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
900ME (Payment) WH Employer's Payment Voucher for Income Tax Withheld.
Effective Date
Form Name
Employer's Payment Voucher for Income Tax Withheld.
Filing Frequency
Semiweekly
Filing Due Dates
Semiweekly: Due the following Friday (for pay dates that fall on Saturday through Tuesday). Due the following Wednesday (for pay dates that fall on Wednesday through Friday).
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Payment Methods-DIY
Check w/ Voucher

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
Check
941ME (Filing) WH Employer's Return of Maine Income Tax Withheld
Effective Date
Form Name
Employer's Return of Maine Income Tax Withheld
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail E-file
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Worksheet to be used to assist with the filing and/or payment submission to the agency.
Payment Methods
Check
W-3ME (Filing) WH/UI Reconciliation of Income Tax Withheld
Effective Date
Form Name
Reconciliation of Income Tax Withheld
Filing Frequency
Annual
Filing Due Dates
February 28th
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail E-file

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
State W2 (Filing) WH/UI Wage and Tax Statement
Effective Date
Form Name
Wage and Tax Statement
Filing Frequency
Annual
Filing Due Dates
Due on or before January 31st.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Create File and Upload

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A

Agency contact information

Effective Date
Agency Name
Revenue Services
Vendor Payable Name
Treasurer, State of Maine
Mailing Address
P.O. Box 9107 Augusta, ME 04332-9107 51 Commerce Drive Augusta, ME 04330
Phone Numbers
Withholding Tax 207-626-8475 Central Registration 207-624-5644
Support Email
withholding.tax@maine.gov
Agency Website URL
http://www.maine.gov/revenue/homepage.html

Agency Holidays

Effective Date
Agency Holidays
For Federal Reserve Bank Holidays refer to Agency IRS, Tax Items W/H/SS/Medicare.- State Observed Holidays: Patriot's Day - April 15tth Thanksgiving Friday - November 29th

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
ME Revenue Services Withholding Acct No.
QuickBooks Employer Account Number Format(s)
99-9999999##

Agency Withholding Details

Effective Date
WH Supported?
Yes
Allowance Amount Detail
Allowance - $4,200.00
Supplemental Rate Detail
5%

W4 Requirements

Effective Date
Can Use Federal W4?
Yes

Agency Tax Payment Details

Effective Date
Tax Payment Name
ME Withholding

Verification Tracking

Last Verified Date
02-12-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly ME Withholding
Effective Date
Tax Payment Name
ME Withholding
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due last day of the month following the end of the Qtr.
Threshold Requirement
Lookback WH less than $18,000 per year
Semiweekly ME Withholding
Effective Date
Tax Payment Name
ME Withholding
Frequency
Semiweekly
Liability Accrual Period
Wed-Fri or Sat-Tues
Due Date
If paid on Saturday, Sunday, Monday or Tuesday, payment is due the following Friday. If paid on Wednesday, Thursday or Friday, payment is due the following Wednesday.
Threshold Requirement
Lookback WH tax greater than or equal to $18,000 per year

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
WH Filing: All employers, service providers and non-wage payers must file quarterly withholding returns and annual reconciliations electronically. W-2: Fewer than 250 employees W-2's not required to be reported at all. W-2: 250 or more employees needs to be reported - electronic only.
Employer Payment Requirements
Employers with a combined tax liability of $10,000 or more for all tax types during the prior calendar year are required to remit all Maine tax payments electronically.

Agency contact information

Effective Date
Agency Name
Maine Department of Labor Bureau of Unemployment Compensation, Employers Services Division
Vendor Payable Name
Treasurer, State of Maine
Mailing Address
Maine Department of Labor: 54 State House Station Augusta, ME 04333-0054
Phone Numbers
Tax Division 207-621-5120, option 3, then 1
Support Email
Division.UCTAX@maine.gov
Support Website URL
https://www1.maine.gov/labor/contact/index.html
Agency Website URL
https://www.maine.gov/unemployment/employers/

Agency Holidays

Effective Date
Agency Holidays
For Federal Reserve Bank Holidays refer to Agency IRS, Tax Items W/H/SS/Medicare.- State Observed Holidays: Patriot's Day - April 15tth Thanksgiving Friday - November 29th

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
ME Dept of Labor, Bureau of UC, Tax Div UC Employer Acct No.
QuickBooks Employer Account Number Format(s)
9999999999

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
N/A
Maximum Rate
5.46%
New Employer Rate
1.83%

Employer Wage Base

Effective Date
Wage Base Amount
$12,000.00

Employee Rates

Fixed Rate
N/A

Employee Wage Base

Wage Base Amount
N/A

Agency Surcharge Detail

Effective Date
Surcharge Name
Competitive Skills Scholarship Fund
Creditable to FUTA
No
Fixed Rate
0.06%
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
0.06%
Wage Base Amount
$12,000.00

Verification Tracking

Last Verified Date
07-30-2019

Agency Tax Payment Details

Effective Date
Tax Payment Name
Maine UI Tax Payment

Verification Tracking

Last Verified Date
07-30-2019

Agency Tax Payment Details

Effective Date
Tax Payment Name
ME UI & CSSF surcharge

Verification Tracking

Last Verified Date
07-30-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly ME UI & CSSF surcharge
Effective Date
Tax Payment Name
ME UI & CSSF surcharge
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31).
Threshold Requirement
NA

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
All employers, service providers and non-wage payers must file quarterly returns electronically.
Employer Payment Requirements
Employers with a combined tax liability of $10,000 or more for all tax types during the prior calendar year are required to remit all Maine tax payments electronically.

Electronic Form Requirement Detail

Form ID
941/C1-ME
Effective Date
Filing Enrollment Instructions
You don't need to enroll with the Maine Revenue Services in order to e-file through Quickbooks.
Payment Enrollment Instructions
Not applicable.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Alternative Submission Process
File directly on the Maine Revenue Services and Department of Labor. Registration is online. Alternatively, you can print and mail your form and check.
941ME
Effective Date
Filing Enrollment Instructions
You don't need to enroll with the Maine Revenue Services in order to e-file through Quickbooks.
Payment Enrollment Instructions
Not applicable.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Alternative Submission Process
File directly on the Maine Revenue Services and Department of Labor. Registration is online. Alternatively, you can print and mail your form and check.
W-3ME
Effective Date
Filing Enrollment Instructions
You don't need to enroll with the Maine Revenue Services in order to e-file through Quickbooks.
Payment Enrollment Instructions
Not applicable.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Alternative Submission Process
File directly on the Maine Revenue Services and Department of Labor. Registration is online. Alternatively, you can print and mail your form and check.

Withholding Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
http://www.maine.gov/online/suwtaxreg/
Is there a registration fee?
No
What is the name of the form to use for registration?
Business Tax Registration
What is the link to the form for registration?
http://www.maine.gov/online/suwtaxreg/
Additional information about the registration for this state.
It will take a week to receive the account numbers. Client should be able to call after 2 days to obtain the number. If we have AID & Deposit Frequency we can turn on ACH Payment Method.

Unemployment Insurance Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://reemployme.maine.gov/accessme/faces/login/login.xhtml
Is there a registration fee?
No
What is the name of the form to use for registration?
Maine Employer Registration For UI
What is the link to the form for registration?
https://reemployme.maine.gov/accessme/faces/login/login.xhtml
Additional information about the registration for this state.
Online application will create the account number after submission of the form. The account number will be sent via email if the application has no issues. At any time after the application is submitted the employer can call and ask the status of the application. Mailed application will take up to 1 -2 week to receive an account number. If we have AID we can turn on ACH Payment Method

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