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CCH® PAYROLL — 03/15/10

Maine adopts electronic filing regulations

For Maine withholding, unemployment insurance and scholarship returns filed for calendar year 2010, the following rules apply:

• Employers with five or more employees in 2010 that are subject to Maine income tax withholding must electronically file all original quarterly tax returns and annual reconciliations for 2010.

• Third party filers or payroll processors of quarterly Maine withholding returns for an employer with five or more employees in 2010 that are subject to Maine income tax withholding must electronically file all original quarterly tax returns and annual reconciliations for 2010.

• Third party filers or payroll processors with five or more client employers in 2010 that are required to file Maine income tax withholding returns or make competitive skills scholarship fund or unemployment compensation insurance payments must electronically file all original Maine quarterly tax returns and annual reconciliations for 2010.

• Non-wage payers with five or more payees in 2010 that are subject to Maine income tax withholding must electronically file all original Maine quarterly tax returns and annual reconciliations for Maine income tax withholding of 2010.

• Pass-through entities with five or more nonresident members in 2010 that are subject to pass-through withholding on Maine source income must electronically file all original Maine quarterly tax returns and annual reconciliations for Maine income tax withholding of 2010.

For returns required to be filed for calendar years after 2010:

• Employers in any calendar year after 2010 that are registered for Maine income tax withholding must electronically file all original Maine quarterly tax returns and annual reconciliations of Maine income tax withholding.

• Third party filers or payroll processors of quarterly Maine withholding returns for an employer with any employees in any calendar year after 2010 that are subject to Maine income tax withholding must, for that calendar year, electronically file all original Maine quarterly tax returns and annual reconciliations of Maine income tax withholding.

• Third party filers or payroll processors with any client employers in any calendar year after 2010 that are required to file Maine income tax withholding returns or make competitive skills scholarship fund or unemployment compensation insurance payments, must, for that calendar year, electronically file all original Maine quarterly tax returns and annual reconciliations of Maine income tax withholding.

• Non-wage payers with any payees in any calendar year after 2010 that are subject to Maine income tax withholding must, for that calendar year, electronically file all original Maine quarterly tax returns and annual reconciliations of Maine income tax withholding.

• Pass-through entities with any nonresident members in any calendar year after 2010 that are subject to pass-through withholding on Maine source income must, for that calendar year, electronically file all original Maine quarterly tax returns and annual reconciliations of Maine income tax withholding.

(Adopted Rule 2010-49, effective February 28, 2010; amended March 1, 2010; http://www.maine.gov/revenue/.)

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