Pass-Through Entity Withholding & Returns

Partnerships and S corporations with Maine-source income were required to file annual information returns on Form 1065ME/1120S-ME through 2011. Beginning with the 2012 tax year, partnerships and S corporations are no longer required to file Form 1065ME/1120S-ME. Instead, these entities must file Form 941P if they have Maine source income and any members that are not residents of Maine. Entities may also be required to withhold income tax or obtain an exemption from withholding for nonresident member, or may elect to file a composite return on behalf of the nonresident members.

Withholding

Pass-through entities with income apportioned to Maine are required to withhold from the quarterly earnings for any member who is a non-Maine resident.

Pass-through Entity Withholding FAQs

Email Questions - Pass-Through Withholding

Composite Returns

A partnership or S corporation subject to withholding requirements may elect to file a composite tax return to include all the Maine-source income of nonresident partners/shareholders on one Maine income tax return. More information about composite filing can be found on the forms page, from the link below.

Email Questions - Composite Return Filing

Current Year (2013) Forms
These are forms due on 2013 earnings attributable to nonresident partners or shareholders.

Contact Information:

P.O. Box 1060
Augusta, ME 04332-1060

Phone: 207-624-9670
Fax: 207-624-9694