Maine payroll tax form information

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Select a state from the drop-down list or visit the State-specific payroll tax form information topic to view payroll tax form information for that state.

Unemployment forms

Agency: Maine Revenue Services

Website: http://www.maine.gov/labor/

Description Approval Information Filing Methods Web fill-in Form Due Date
UC-1 Non-submittable only Web fill-in, Internet No Last day of the following month*
Schedule 2 (UC-1) Non-submittable only Web fill-in, Internet No Last day of the following month*

* Due date adjusts for non-banking days

Withholding forms

Agency: Maine Revenue Services

Website: http://www.maine.gov/revenue/

Description Approval Information Filing Methods Web fill-in Form Due Date
900ME Approved for 2023 Paper No 3 banking days after the period end
941ME Non-submittable only Web fill-in, Internet No Last day of the following month
Schedule 1 Non-submittable only Web fill-in, Internet No Last day of the following month
Schedule 2 Non-submittable only Web fill-in, Internet No Last day of the following month
W-3ME Non-submittable only Web fill-in, Internet No February 28th*
W-2 Copy 1 Available up to 2023 (No approval required) Internet No January 31st*

* Due date adjusts for non-banking days

Other forms

1099 forms

Description Approval Information Filing Methods Web fill-in Form Due Date
1099-B No approval required Internet No January 31st*
1099-DIV No approval required Internet No January 31st*
1099-G No approval required Internet No January 31st*
1099-INT No approval required Internet No January 31st*
1099-MISC No approval required Internet No January 31st*
1099-OID No approval required Internet No January 31st*
1099-R No approval required Internet No January 31st*

* Due date adjusts for non-banking days

See also: State 1099 files overview

Note: Files are created only when the forms include state withholding amounts.

State website: www.maine.gov/revenue

E-filing notes

Form UC-1, Schedule 2(UC-1), Form 941ME, Schedule 1, Schedule 2, and Form W-3ME

  • Registration is required to be able to see the file transfer option and upload the Maine ICESA file for Income Withholding and Unemployment Taxes as a payroll service or accountant.
  • File format - ICESA
  • Navigate to the Electronic Services page of the Maine Revenue Services website and choose the appropriate link to sign in to your account and upload your files.
Note: Enter the Maine License Number in the Transmitter Information dialog, accessed from the Actions > Process Internet/Magnetic Files screen.

State ID formats

Unemployment ID: 10 digits

Withholding ID: 8 digits or 11 characters formatted as ########, ####-####, or ##-#######@@

New hire reporting

Reporting methods

File Upload Type: Internet

General reporting requirements

Electronic filing required: No
Filing frequency: 7 days from hire date
Registration required: No

Website:

Related topics

State-specific payroll tax form information

Processing state payroll tax forms

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