Maine State Tax Guide

State tax registration guide for Maine.

 

REQUIRED REGISTRATIONS

  • Unemployment Insurance: Maine Department of Labor

  • Income Tax Withholding: Maine Revenue Services

 

REQUIRED INFORMATION

  • SIT ID # (XXXX-XXXX)

    • Beginning December 1, 2022, the ME SIT agency began issuing new ME SIT ID numbers for the new Maine Revenue Services Portal website.

  • SIT payment frequency

  • SUI ID # (format: XXXXXXXXXX)

  • Current year SUI rate

  • UPAF ID # (format: XXXXXXXXXX)

    • Same as ME-SUI ID

Tip:

Namely doesn't require ME SIT TPA authorization for original tax return filings. However, if Namely needs to access your withholding account for the purposes of account maintenance, tax notice resolution, or filing an amended return, you'll need to authorize Namely as a TPA.

Note: Based on your company's details, your Namely Payroll setup may include several Maine Tax Codes. Maine Competitive Skills Scholarship Fund Assessment uses the same ID as Maine Unemployment tax.

 

REGISTERING FOR UNEMPLOYMENT INSURANCE

New employers in the state of Maine will need to register with the Maine Department of Labor by completing the online registration.

TIP:

Future-date registration is possible for this state's unemployment insurance!

Once registered, you will receive an Unemployment Account Number (UI) (called “Employer Account Number”) and Unemployment Rate (%) which you will need to enter into Namely Payroll under Company > Tax screen (UI tax).

If you've run payroll in Maine before, you can find your Employer Account Number on notices received from the Maine Department of Labor, Form 941/C1-ME.


Contact:

New employers will receive their rate once they have registered with the Maine Department of Labor.

For additional information on registering for taxes, read Employment Tax Registration Overview.

 

TIP:

In 2021, Maine implemented a new surcharge assessment for the Unemployment Program Administrative Fund (UPAF) and the Competitive-Skills Scholarship Fund (CSSF).  Current rates can be found here, Quarterly Tax and Wage Reports.

Note: Both of these rates are already hardcoded in Namely Payroll.

 

REGISTERING FOR INCOME TAX WITHHOLDING  

If you're a new employer in Maine, you'll need to register with the Maine Revenue Services  in order to obtain your Withholding Account Number. 

Tip:

Future-date registration is possible for this state's income tax withholding!

Once registered, you will receive a Withholding Tax Account Number (WH) which you will need to enter into Namely Payroll under Company > Tax screen (WH tax).

Businesses that have run payroll in Maine previously can find their Withholding Account Number on Form 941/C1-ME or any other notice received from Maine Revenue Services.

Contact:

Visit Maine Revenue Services for additional information.  For contact information, tab over to About Us, Contact Us.

For additional information on registering for taxes, read Employment Tax Registration Overview.

 

POWER OF ATTORNEY FORMS

Please note, Namely does not require a Power of Attorney for this state at this time. It is not required to file or remit payments on your behalf. If one is needed to resolve a tax matter, the tax notice team will request one from you at that time.

If a Power of Attorney is requested from you, you should email completed copies of the forms namelyPOA@Namely.com with the CID in the subject line for processing. We will update our system and maintain a copy of each form for record-keeping purposes

For additional information on Power of Attorney, read Completing the Power of Attorney Package.

 

STATE INCOME WITHHOLDING FORMS

Namely uploads Federal and State W-4 documents to your HRIS site for use during Onboarding, or if you need to send W-4s to employees who need to make withholding adjustments.


Tip:

The most up to date W-4 documents can be found in the Namely section of the Document dropdown menu in Onboarding and Manage eSignature. 

Form Name: W-4ME

Accepts Federal W-4: No

Comments: Maine requires employees to complete Form W-4ME, Employee's Withholding Allowance Certificate. Form W-4ME allows employees to claim fewer allowances for state tax purposes than claimed for federal tax purposes and to request additional income tax be withheld. Employees who make changes to their federal Form W-4 must also change Form W-4ME.

Form W-4ME was revised for 2020 to use the number of the employee's dependents, instead of the number of allowances claimed on the federal Form W-4, as the starting point for calculating the number of state allowances. Employees that have already filled out Form W-4ME in 2019 or earlier do not need to complete the new version of the form if no changes are needed.

 

PAYROLL + TAX FACTS

Refer to this document for more information:2022-2023 Federal and State: Payroll and Tax Fact Sheet.