Maine
Form | Filing Requirements | Corrections |
|---|---|---|
1099-B 1099-DIV 1099-INT 1099-MISC 1099-NEC 1099-OID 1099-R | Direct filing required of forms that are reportable to the IRS for all Maine residents or where the taxable state is Maine. | Corrections of directly filed forms are completed on paper. Only the corrected statements are required. |
Filing due dates
January 31
Filing method
Electronic Upload
Electronic filing URL
Filing format
Maine specified format (not supported by ONESOURCE Trust Tax)
CFS participant
Yes
Supporting documentation
Additional information
- Starting Tax Year 2024, the Annual Reconciliation Return Form W-3ME is no longer required to be filed.
- Current instructions require electronic reporting if withholding and a payer filing 250 or more 1099s who is required to file electronically with the IRS or a payer who is an exception processor even if less than 250 to report who withheld but did not report payees in quarterly 941ME.