Form W-3ME "Reconciliation of Maine Income Tax Withheld" - Maine

What Is Form W-3ME?

This is a legal form that was released by the Maine Department of Administrative and Financial Services - a government authority operating within Maine. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • The latest edition provided by the Maine Department of Administrative and Financial Services;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form W-3ME by clicking the link below or browse more documents and templates provided by the Maine Department of Administrative and Financial Services.

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Download Form W-3ME "Reconciliation of Maine Income Tax Withheld" - Maine

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Form W-3ME
Maine Revenue Services
2021
99
Reconciliation of Maine
Income Tax Withheld in 2021
*1106600*
Note: Electronic copies of payee statements
must be fi led with Maine Revenue Services no
Check here if this is an AMENDED return
later than January 31. See instructions below.
Due February 28, 2022.
1. Total Maine income tax withheld
.
Withholding Account Number:
shown on payee statements ....... $
2. Total Maine income tax reported
.
on quarterly reports for the year . $
Name:
3. Third-party payers of sick pay
(see instructions below). All
.
others may skip this line ............. $
4. Employers (see instructions
below). All others may skip this
.
line .............................................. $
Third-party payer name
Third-party payer ID Number:
Under penalties of perjury, I certify that the information contained on this return, report and attachment(s) is true and correct.
Date
Signature
Title (Owner, President, Partner, Member, etc.)
Telephone
Note:
MRS Rule 104 (Electronic Filing of Maine Tax Returns) generally requires electronic fi ling of Maine income tax withholding
returns, including Form W-3ME. Employers/payers unable to meet the electronic fi ling requirement because of undue hardship
may request a waiver from the State Tax Assessor. The request must be in writing and must include the name, address and
withholding account number of the business, a detailed explanation of why fi ling electronically poses a signifi cant hardship and
the length of time for which you are requesting a waiver. Mail requests to: Maine Revenue Services, Withholding Unit, P.O. Box
1060, Augusta, ME 04332-1060. To view Rule 104, see www.maine.gov/revenue (select “Laws & Rules”).
Maine Revenue Services provides two electronic fi ling options: File online using the Maine Revenue Services Withholding I-File program or upload a text
fi le (formatted to required specifi cations) containing Form W-3ME data using the Maine Revenue Services MEETRS system. For more information on
these programs, see www.maine.gov/revenue/electronic-services.
General Instructions
Employers and other payers who withhold Maine income tax during the calendar year must fi le an annual reconciliation (Form W-3ME) on or before
February 28 of the following year. Generally, total income tax withheld as shown on Form W-3ME should equal the total withholding reported to Maine
Revenue Services for the year on quarterly returns and should also equal the total amount of Maine income tax withheld as shown on all information returns
furnished to payees. If you are completing this form as a third-party payer of sick pay, lines 1 and 2 should diff er only by the amount entered on line 3. If you
are completing this form as an employer issuing wage statements that includes withholding reported by a third-party payer of sick pay, lines 1 and 2 should
diff er only by the amount entered on line 4. Otherwise, if lines 1 and 2 do not agree, correct any reporting errors by fi ling an amended quarterly return for
each period in which errors were made. See the instructions for Form 941ME for further details.
Specifi c Instructions
Entity Information. Enter the company’s withholding account number, name and address in the space provided.
Line 1. Enter total Maine withholding reported on payee statements issued under this withholding account number (e.g., box 17 of federal Form W-2).
Line 2. Enter total Maine withholding reported for this account for all quarters on Form 941ME. If you amended one or more quarterly returns, include
only the corrected amount.
Line 3. If you are a third-party payer of sick pay, enter the amount of withholding, if any, included in your quarterly returns that is reported on Annual
Wage Statements (Forms W-2) issued directly by the employer to employees.
Line 4. Employers only: Complete this line if you issue Forms W-2 that include withholding remitted to Maine by a third party payer of sick pay. Enter
the amount of withholding remitted by the third party payer. Enter the third party payer name and ID number in the spaces provided.
Payee Statements - Due January 31
Maine Revenue Services does not accept paper copies of payee statements (Forms W-2 and 1099).
Copies of payee statements required to be fi led, or that are fi led voluntarily, with Maine Revenue Services must be fi led electronically no later
than January 31 following the calendar year to which the payee statements relate.
Employers that fi le 250 or more W-2 forms with the Social Security Administration, non-wage payers that submit 250 or more of a single type of 1099 form
with the Internal Revenue Service, and entities that have received an exception from the requirement to complete Schedule 2 on their quarterly return must
fi le copies of such forms electronically directly with Maine Revenue Services.
A person who is licensed to conduct pari-mutuel wagering or to operate a slot machine in Maine must electronically fi le Form W-2G with Maine Revenue
Services for each payee for whom a statement is required to be provided under federal regulations.
All others may, at their option, fi le annual statements electronically with Maine Revenue Services or, for Forms 1099 only, through the Combined Federal/
State Filing Program. For more information, see Maine Revenue Services electronic fi ling specifi cations for Form W-2 or Forms 1099 and W-2G, available
at www.maine.gov/revenue (select Electronic Services).
When to File:
No later than February 28, 2022.
Where to File:
Mail by FIRST CLASS MAIL to:
Maine Revenue Services
How to File:
File Form W-3ME separately from your Form 941ME return.
P.O. Box 1064
DO NOT include Form W-3ME in the same envelope with Form 941ME.
Augusta, ME 04332-1064
PRINT
CLEAR
Form W-3ME
Maine Revenue Services
2021
99
Reconciliation of Maine
Income Tax Withheld in 2021
*1106600*
Note: Electronic copies of payee statements
must be fi led with Maine Revenue Services no
Check here if this is an AMENDED return
later than January 31. See instructions below.
Due February 28, 2022.
1. Total Maine income tax withheld
.
Withholding Account Number:
shown on payee statements ....... $
2. Total Maine income tax reported
.
on quarterly reports for the year . $
Name:
3. Third-party payers of sick pay
(see instructions below). All
.
others may skip this line ............. $
4. Employers (see instructions
below). All others may skip this
.
line .............................................. $
Third-party payer name
Third-party payer ID Number:
Under penalties of perjury, I certify that the information contained on this return, report and attachment(s) is true and correct.
Date
Signature
Title (Owner, President, Partner, Member, etc.)
Telephone
Note:
MRS Rule 104 (Electronic Filing of Maine Tax Returns) generally requires electronic fi ling of Maine income tax withholding
returns, including Form W-3ME. Employers/payers unable to meet the electronic fi ling requirement because of undue hardship
may request a waiver from the State Tax Assessor. The request must be in writing and must include the name, address and
withholding account number of the business, a detailed explanation of why fi ling electronically poses a signifi cant hardship and
the length of time for which you are requesting a waiver. Mail requests to: Maine Revenue Services, Withholding Unit, P.O. Box
1060, Augusta, ME 04332-1060. To view Rule 104, see www.maine.gov/revenue (select “Laws & Rules”).
Maine Revenue Services provides two electronic fi ling options: File online using the Maine Revenue Services Withholding I-File program or upload a text
fi le (formatted to required specifi cations) containing Form W-3ME data using the Maine Revenue Services MEETRS system. For more information on
these programs, see www.maine.gov/revenue/electronic-services.
General Instructions
Employers and other payers who withhold Maine income tax during the calendar year must fi le an annual reconciliation (Form W-3ME) on or before
February 28 of the following year. Generally, total income tax withheld as shown on Form W-3ME should equal the total withholding reported to Maine
Revenue Services for the year on quarterly returns and should also equal the total amount of Maine income tax withheld as shown on all information returns
furnished to payees. If you are completing this form as a third-party payer of sick pay, lines 1 and 2 should diff er only by the amount entered on line 3. If you
are completing this form as an employer issuing wage statements that includes withholding reported by a third-party payer of sick pay, lines 1 and 2 should
diff er only by the amount entered on line 4. Otherwise, if lines 1 and 2 do not agree, correct any reporting errors by fi ling an amended quarterly return for
each period in which errors were made. See the instructions for Form 941ME for further details.
Specifi c Instructions
Entity Information. Enter the company’s withholding account number, name and address in the space provided.
Line 1. Enter total Maine withholding reported on payee statements issued under this withholding account number (e.g., box 17 of federal Form W-2).
Line 2. Enter total Maine withholding reported for this account for all quarters on Form 941ME. If you amended one or more quarterly returns, include
only the corrected amount.
Line 3. If you are a third-party payer of sick pay, enter the amount of withholding, if any, included in your quarterly returns that is reported on Annual
Wage Statements (Forms W-2) issued directly by the employer to employees.
Line 4. Employers only: Complete this line if you issue Forms W-2 that include withholding remitted to Maine by a third party payer of sick pay. Enter
the amount of withholding remitted by the third party payer. Enter the third party payer name and ID number in the spaces provided.
Payee Statements - Due January 31
Maine Revenue Services does not accept paper copies of payee statements (Forms W-2 and 1099).
Copies of payee statements required to be fi led, or that are fi led voluntarily, with Maine Revenue Services must be fi led electronically no later
than January 31 following the calendar year to which the payee statements relate.
Employers that fi le 250 or more W-2 forms with the Social Security Administration, non-wage payers that submit 250 or more of a single type of 1099 form
with the Internal Revenue Service, and entities that have received an exception from the requirement to complete Schedule 2 on their quarterly return must
fi le copies of such forms electronically directly with Maine Revenue Services.
A person who is licensed to conduct pari-mutuel wagering or to operate a slot machine in Maine must electronically fi le Form W-2G with Maine Revenue
Services for each payee for whom a statement is required to be provided under federal regulations.
All others may, at their option, fi le annual statements electronically with Maine Revenue Services or, for Forms 1099 only, through the Combined Federal/
State Filing Program. For more information, see Maine Revenue Services electronic fi ling specifi cations for Form W-2 or Forms 1099 and W-2G, available
at www.maine.gov/revenue (select Electronic Services).
When to File:
No later than February 28, 2022.
Where to File:
Mail by FIRST CLASS MAIL to:
Maine Revenue Services
How to File:
File Form W-3ME separately from your Form 941ME return.
P.O. Box 1064
DO NOT include Form W-3ME in the same envelope with Form 941ME.
Augusta, ME 04332-1064