Overview
Maine employers that withhold Maine income tax must file Form 941ME, Employer's Return of Maine Income Tax Withholding, with Maine Revenue Services. Employers subject to unemployment insurance must separately file Form ME UC-1, Department of Labor Filing for Unemployment Contributions, with the Maine Department of Labor.
The TaxBandits API supports automation of the applicable Maine state payroll filings within its state payroll API scope.
Forms supported
| Form | Type | Filing frequency | Due date |
|---|---|---|---|
| Form 941ME | Withholding | Quarterly | Last day of the month following the quarter |
Key compliance notes
- Form 941ME. Maine employers registered for income-tax withholding must file a quarterly return, even when there is no withholding liability for the quarter.
- Withholding payment frequency. Employers with less than $18,000 in Maine withholding during the applicable lookback period generally make payments quarterly. Employers at or above $18,000 generally make semiweekly payments.
- Electronic filing. Maine requires employers registered for withholding to electronically file their quarterly withholding returns. Waivers may be requested for good cause.
Filing due dates
| Quarter | Reporting Period | 941ME Due Date |
|---|---|---|
| Q1 | January – March | April 30 |
| Q2 | April – June | July 31 |
| Q3 | July – September | October 31 |
| Q4 | October – December | January 31 |
Maine's quarterly withholding payments and returns are due on the last day of the month following the quarter. If the due date falls on a weekend or holiday, the deadline moves to the next business day.
API endpoints
Form 941ME
The API workflow for Maine withholding can include:
- Create — Creates a quarterly Maine withholding return.
- Update — Updates an existing return before transmission.
- Get — Retrieves the details of a previously created return.
Form 941ME is the current Maine quarterly withholding return for wages and other payments subject to Maine income-tax withholding.
Common endpoints: The standard state filing workflow can be used for applicable Maine filings, including List, Transmit, Status, Request PDF URLs, and Delete (where applicable).
All endpoints require an OAuth 2.0 access token. Call the Auth method and pass the token as a Bearer token in the request header.
Testing & notifications
The TaxBandits Sandbox can be used to test the applicable Maine payroll filing workflow and validation rules without submitting an actual return to the state.
Webhook notifications can be configured to receive updates regarding filing status and processing results.