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.

Maine Form 1099 Filing Requirements

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1099 Forms Required by Maine State

Maine requires businesses to file various 1099 forms to report payments made to individuals and other entities.

Form 1099-NEC

Non-Employee Compensation

Form 1099-MISC

Miscellaneous Income

Form 1099-K

Card Transactions

Form 1099-INT

Interest Income

Form 1099-DIV

Dividends Distributions

Form 1099-R

Retirement Plans

Form 1099-B

Broker and Barter Exchange Transactions

Form 1099-G

Government Payments

Form 1099-OID

Original Issue Discount

Form W-2G

Gambling Winnings

The state also requires Form W-2. Learn more

Maine Filing Requirements for 1099-NEC, MISC, K, INT, DIV, R, B, G, OID, & W-2G

Condition	State Income Threshold	Filing Method	Additional Forms	Due Date
If Maine Tax Was Withheld	More than $0	Direct State Filing	Not Required	February 01, 2027
If NO Maine Tax Was Withheld	Equal to or more than the federal threshold	Direct State Filing	Not Required	February 01, 2027
If NO Maine Tax Was Withheld	Less than the federal threshold	No Filing Required

Ready to file the 1099 Form with the Maine?

Information Required to File 1099 Forms with Maine

Discover the key information needed to file Form 1099 with the State of Maine.

1. State/Payer’s state number

The payer’s state identification number refers to the Maine Withholding Tax
Account Number.

Maine State ID Format:

8-digit withholding account number (For example: 99999999)
11-digit withholding account number (For example: 99999999999)

2. State income

The total amount of taxable income that is subject to the Maine state income tax.

3. State tax withheld

The total amount of state income taxes withheld from the recipient’s income.

1. State/Payer’s state number

The payer’s state identification number refers to the Maine Withholding Tax
Account Number.

Maine State ID Format:

8-digit withholding account number (For example: 99999999)
11-digit withholding account number (For example: 99999999999)

2. State distribution

Report the total payment amount subject to state tax.

3. State tax withheld

The total amount of state income taxes withheld from the recipient’s income.

4. Name of locality

Specify the city or locality name, if applicable.

5. Local distribution

Report the total payment amount subject to local tax.

6. Local tax withheld

Enter the amount of local income tax withheld.

1. State/Payer’s state number

The payer’s state identification number refers to the Maine Withholding Tax
Account Number.

Maine State ID Format:

8-digit withholding account number (For example: 99999999)
11-digit withholding account number (For example: 99999999999)

2. State winnings

Report the total winnings subject to Maine state tax.

3. State income tax withheld

Enter the amount of Maine state income tax withheld.

4. Name of locality

Specify the city or locality name, if applicable.

5. Local winnings

Report total winnings subject to local tax.

6. Local income tax withheld

Enter the amount of local income tax withheld.

TaxBandits – Simplifying Maine State 1099 Compliance

TaxBandits supports the filing of 1099 forms directly with the Maine Revenue Services, ensuring compliance with state regulations.

Supports State-Only Filing

With TaxBandits, you can file 1099 forms directly with your state, even if you didn’t file your federal 1099s with us.

Complete Compliance

Stay compliant with federal and state filing requirements, corrections, and deadlines, all efficiently managed in one place with TaxBandits.

State Form PDFs

Conveniently access and download Maine 1099 form PDFs for recordkeeping, ensuring you always have the forms you need.

Free Resubmissions

If the Maine Revenue Services rejects your 1099 forms, you can correct the errors and resubmit them free of charge.

Start filing your Maine 1099 returns with TaxBandits by creating an account!

How to File Form 1099 with the State of Maine?

Create your free account and follow these simple steps to effortlessly e-file your 1099 with the federal and the state of Maine!

Step 1: Choose Form 1099

Select the type of 1099 form you want to file.
Step 2: Enter Form 1099 details

Complete the form using manual entry or other bulk import options. Ensure you complete the state-specific fields.
Step 3: Choose Distribution Options

Opt for our distribution services – Postal Mailing, Online Access, or Both.
Step 4: Review and Transmit

Review your form and transmit it to the IRS and state agencies.

Are you ready to begin e-filing your 1099 Form with Maine State? File in minutes with TaxBandits!

Frequently Asked Questions

Does Maine require 1099 filing?

All 1099 forms that you file with the IRS must also be filed with the state of Maine. Filing is required if the payer issues a 1099 to Maine residents or if the payment is sourced to Maine.

Is there a payment threshold for Form 1099 with Maine?

Maine generally follows federal reporting requirements for Form 1099 filing. Payers should determine their filing obligations based on the applicable federal reporting threshold for each form.

The IRS has updated the reporting thresholds for certain information returns for the 2026 tax year. For details on the revised thresholds, see our
Form 1099 Changes for 2026 guide.

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?

No. Maine does not require any additional forms to be submitted along with the 1099 forms. Starting with the 2025 tax year, the state no longer requires filing
Form W-3ME.

When is Maine 1099 due?

The deadline to file Form 1099 with the State of Maine is January 31. If the due date falls on a weekend or federal holiday, the next business day will be
considered 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.

Get started with TaxBandits today and stay compliant with the State of Maine! Start Filing Now

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.