Maine 1099 Filing Requirements
The State of Maine Mandates
1099 Filing!
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-
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Maine State Filing
Select your State for 1099 Reporting Requirements
Maine 1099 Reporting Requirements
The State of Maine mandates filing filing Form 1099 with the state agency under the following conditions:
| Scenario | If there is any Maine State Tax Withholding | If there is no Maine State Tax Withholding |
|---|---|---|
| Payments Threshold | More than $0 | Follows Federal Threshold* |
| Due Date |
1099 Forms: January 31, 2025 Form W-3ME: February 28, 2025 |
|
| Filing Method | CF/SF | |
| Additional Forms | Form W-3ME | Not Required |
*The federal threshold varies based on the 1099 form types. Learn more about the federal thresholds for each
1099 form.
Note: Form W-2G cannot be filed through the Combined Federal/State Filing Program.
The State of Maine requires the following Forms:
- Form 1099 (1099-NEC, 1099-MISC, 1099-K, 1099-INT, 1099-DIV, 1099-R, 1099-B, 1099-G, 1099-OID and W-2G)
- Form W-2 - Wages and Tax Statement. Learn more about Maine W-2 State Filing Requirements.
TaxBandits supports Form 1099 and W-2 filing with both the Federal and State.
Frequently Asked Questions
Does Maine require 1099 filing?
All 1099 forms that you file with the IRS must be filed with the state of Maine
- Required if payer issues 1099 to Maine Residents
- Required if payment is sourced to Maine
Does Maine have a specific payment threshold for Form 1099 filing?
No, Maine does not have a specific payment threshold for reporting Form 1099 Reporting requirements in the state align with federal guidelines. Payers are required to assess and file a Form 1099 based on the applicable federal threshold for each specific form. Below are the various Federal thresholds for Form 1099.
| Forms | Threshold |
|---|---|
| Form 1099-NEC | $600 |
| Form 1099-MISC | $600 |
| Form 1099-K | $20,000 |
| Form 1099-INT |
|
| Form 1099-DIV |
|
| Form 1099-R | $10 |
| Form 1099-B | - |
| Form 1099-B | - |
| Form 1099-G | - |
| Form 1099-OID | $10 |
| Form W-2G |
|
What types of 1099 forms need to be filed with the State of Maine?
As a payer, you must file 1099 with Maine. The state accepts the following 1099s:
Does Maine require any additional forms to be submitted when filing 1099 forms?
Yes! Maine requires Form W-3ME (Reconciliation of Maine Income Tax Withheld) with your 1099s when you
e-file them.
When you e-file 1099s using TaxBandits, you need to take care of your Reconciliation Form W-3ME.
When is Maine 1099 due?
The deadline to file 1099s with Maine is January 31. The reconciliation form, W-3ME, should be submitted on or before February 28.
If the deadline falls on a weekend or federal holiday, the next business day is the deadline.
Can I e-file 1099 forms with Maine?
Yes! You can e-file 1099 forms with the State of Maine. E-filing is the best option for hassle-free filing. TaxBandits is here to offer simple and speedy e-filing.
Note: Maine does not accept paper copies of 1099.
What are the 1099 penalties for Maine?
Failure to file 1099 returns after January 31 or deliberately providing a false or deceptive return of information in Maine can result in a penalty of $50 for each instance of non-compliance.
Where do I mail 1099 forms when filing with the State of Maine?
Maine does not accept paper copies of 1099. So, you must file them electronically on or before the deadline.
For more information, please visit the State website: https://www.maine.gov/
