Form W 3Me – Fill Out and Use This PDF

Form W-3ME

Maine Revenue Services

99

2021

Reconciliation of Maine

Note: Electronic copies of payee statements

Income Tax Withheld in 2021

*1106600*

must be filed with Maine Revenue Services no

Check here if this is an AMENDED return

later than January 31. See instructions below.

Due February 28, 2022.

1.

Total Maine income tax withheld

.

Withholding Account Number:

shown on payee statements

$

2.

Total Maine income tax reported

.

on quarterly reports for the year . $

Name:

3.

Third-party payers of sick pay

(see instructions below). All

.

others may skip this line

$

4.

Employers (see instructions

below). All others may skip this

.

line

$

Third-party payer name

Third-party payer ID Number:

Under penalties of perjury, I certify that the information contained on this return, report and attachment(s) is true and correct.

Date

Signature

Title (Owner, President, Partner, Member, etc.)

Telephone

Note: MRS Rule 104 (Electronic Filing of Maine Tax Returns) generally requires electronic fi ling of Maine income tax withholding returns, including Form W-3ME. Employers/payers unable to meet the electronic fi ling requirement because of undue hardship may request a waiver from the State Tax Assessor. The request must be in writing and must include the name, address and withholding account number of the business, a detailed explanation of why fi ling electronically poses a signifi cant hardship and the length of time for which you are requesting a waiver. Mail requests to: Maine Revenue Services, Withholding Unit, P.O. Box 1060, Augusta, ME 04332-1060. To view Rule 104, see www.maine.gov/revenue (select “Laws & Rules”).

Maine Revenue Services provides two electronic fi ling options: File online using the Maine Revenue Services Withholding I-File program or upload a text

file (formatted to required specifi cations) containing Form W-3ME data using the Maine Revenue Services MEETRS system. For more information on these programs, see www.maine.gov/revenue/electronic-services.

General Instructions

Employers and other payers who withhold Maine income tax during the calendar year must fi le an annual reconciliation (Form W-3ME) on or before February 28 of the following year. Generally, total income tax withheld as shown on Form W-3ME should equal the total withholding reported to Maine Revenue Services for the year on quarterly returns and should also equal the total amount of Maine income tax withheld as shown on all information returns furnished to payees. If you are completing this form as a third-party payer of sick pay, lines 1 and 2 should differ only by the amount entered on line 3. If you are completing this form as an employer issuing wage statements that includes withholding reported by a third-party payer of sick pay, lines 1 and 2 should differ only by the amount entered on line 4. Otherwise, if lines 1 and 2 do not agree, correct any reporting errors by fi ling an amended quarterly return for each period in which errors were made. See the instructions for Form 941ME for further details.

Specific Instructions

Entity Information. Enter the company’s withholding account number, name and address in the space provided.

Line 1. Enter total Maine withholding reported on payee statements issued under this withholding account number (e.g., box 17 of federal Form W-2).

Line 2. Enter total Maine withholding reported for this account for all quarters on Form 941ME. If you amended one or more quarterly returns, include only the corrected amount.

Line 3. If you are a third-party payer of sick pay, enter the amount of withholding, if any, included in your quarterly returns that is reported on Annual Wage Statements (Forms W-2) issued directly by the employer to employees.

Line 4. Employers only: Complete this line if you issue Forms W-2 that include withholding remitted to Maine by a third party payer of sick pay. Enter the amount of withholding remitted by the third party payer. Enter the third party payer name and ID number in the spaces provided.

Payee Statements - Due January 31

Maine Revenue Services does not accept paper copies of payee statements (Forms W-2 and 1099).

Copies of payee statements required to be filed, or that are filed voluntarily, with Maine Revenue Services must be filed electronically no later than January 31 following the calendar year to which the payee statements relate.

Employers that fi le 250 or more W-2 forms with the Social Security Administration, non-wage payers that submit 250 or more of a single type of 1099 form with the Internal Revenue Service, and entities that have received an exception from the requirement to complete Schedule 2 on their quarterly return must fi le copies of such forms electronically directly with Maine Revenue Services.

A person who is licensed to conduct pari-mutuel wagering or to operate a slot machine in Maine must electronically fi le Form W-2G with Maine Revenue Services for each payee for whom a statement is required to be provided under federal regulations.

All others may, at their option, fi le annual statements electronically with Maine Revenue Services or, for Forms 1099 only, through the Combined Federal/ State Filing Program. For more information, see Maine Revenue Services electronic fi ling specifi cations for Form W-2 or Forms 1099 and W-2G, available at www.maine.gov/revenue (select Electronic Services).

	When to File:	No later than February 28, 2022.	Where to File: Mail by FIRST CLASS MAIL to: Maine Revenue Services
	How to File:	File Form W-3ME separately from your Form 941ME return.	P.O. Box 1064
		DO NOT include Form W-3ME in the same envelope with Form 941ME.	Augusta, ME 04332-1064