Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 803 - INCOME TAX WITHHOLDING REPORTS AND PAYMENTS
- Section 125-803-01 - Definitions
- Section 125-803-02 - General withholding requirements
- Section 125-803-03 - Persons required to withhold Maine income tax
- Section 125-803-04 - Withholding from wage payments
- Section 125-803-05 - Withholding from non-wage payments
- Section 125-803-06 - Pass-through entity withholding for nonresident members
- Section 125-803-07 - Reporting
- Section 125-803-08 - Form W-4ME
- Section 125-803-09 - Payment
- Section 125-803-10 - Electronic filing and payment
- Section 125-803-11 - Registration
- Section 125-803-12 - Application date
Current through 2024-13, March 27, 2024
SUMMARY: This rule identifies income subject to Maine income tax withholding, prescribes the methods for determining the amount of Maine tax to be withheld, and otherwise clarifies the requirements under Maine law for withholding from wages, non-wage payments, consideration from real property sales, and pass-through entity income. It also explains the related reporting requirements, including mandated electronic filing.
STATUTORY AUTHORITY: 36 M.R.S. § 112
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