Form W 4Me PDF Details

The FORM MAINE W-4ME, or Employee’s Withholding Allowance Certificate, plays a crucial role in managing the amount of Maine income tax withheld from employees' paychecks. Designed to ensure that employers withhold the correct amount of tax, this form caters to various employment scenarios, including those who are single, married, or head of households, with specific provisions for those who are married but opt to withhold at a higher single rate. Individuals can specify the total number of allowances they're claiming, which directly influences their take-home pay and potential tax refund or liability. Additionally, the form allows for declaring additional amounts to withhold, offering a tailored approach to tax planning. Eligible employees can claim exemption from withholding altogether, under certain conditions, like having no tax liability in prior years or being the spouse of a military member stationed in Maine under the Military Spouse’s Residency Relief Act, adding layers of specificity to address diverse fiscal situations. The instructions also guide nonresident aliens, who must declare a single status regardless of their marital status, ensuring compliance and accurate tax treatment across varied taxpayer circumstances. Employers are tasked with submitting this form, along with any supporting documents, to Maine Revenue Services if specific criteria are met, highlighting the form's role not only in individual tax planning but also in maintaining state tax compliance. This comprehensive approach reflects the form's aim to accommodate the broad spectrum of Maine's workforce, marrying flexibility with the need for detailed tax reporting and withholding.

QuestionAnswer
Form NameForm W 4Me
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesmaine w 4 form 2021, maine w 4 form, 2021 w withholding, state of maine w4 form 2021

Form Preview Example

FORM

MAINE

W-4ME

Employee’s Withholding Allowance Certificate

1. Type or print your first name

M.I.

Last name

2.Your social security number

--

Home address (number and street or rural route)

City or town

State

ZIP code

3.

 

Single or Head of Household

 

Married

 

 

 

 

 

Married, but withholding at higher single rate

Note: If married but legally separated, or spouse is a nonresident alien, check the single box.

4.

......................Total number of allowances you are claiming from line E of the personal allowances worksheet below

4.

 

 

 

 

 

5.

Additional amount, if any, you want withheld from your paycheck

5.

$

 

 

 

 

6.If you do not want any state income tax withheld, check the appropriate box that applies to you (you must qualify - see instructions below). By signing below, you certify that you qualify for the exemption that you select:

a. You claimed “Exempt” on your federal Form W-4

6a.

b.

You completed federal Form W-4P and checked the box on line 1

6b.

c.

You are a resident employee with no Maine tax liability in prior and current years

6c.

d.

You are a recipient of periodic retirement payments with no tax liability in prior and current years

6d.

e.Your spouse is a member of the military assigned to a location in Maine and you qualify for exemption under the Military

Spouse’s Residency Relief Act. You must attach supporting documents. See instructions

6e.

Under penalties of perjury, I certify that I am entitled to the number of withholding allowances or the exemption claimed on this certificate.

EMPLOYEE’S/PAYEE’S SIGNATURE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(Form is not valid

 

Date

 

 

 

 

 

 

 

 

 

 

 

unless you sign it.)

 

 

 

 

 

 

 

 

 

 

 

 

TO BE COMPLETED BY EMPLOYER/PAYER (see Instructions)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7.

Employer/Payer Name and Address (Employer/Payer: Complete lines 7, 8, 9, and 10 only if sending to Maine

 

8. Identification Number

 

Revenue Services)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9.

Employer/Payer Contact Person:

10. Contact Person’s Phone Number:

 

(

 

 

 

 

 

 

(

 

 

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

_ _ _ _ _ _ _ _ _ _ _ _ Cut here and give the certificate above to your employer. Keep the part below for your records. _ _ _ _ _ _ _ _ _ _ _ _

Personal Allowances Worksheet - for line 4 above

A. Enter “1” for yourself if no one else can claim you as a dependent

A.________________

B. Enter “1” for your spouse if you will file as married filing jointly. You may choose to enter “0” if you are married and have

 

either a working spouse or more than one job. (Entering “0” may help avoid having too little tax withheld)

B. ________________

C. Enter “1” if you will be filing as Head of Household

C.________________

D. Enter the number of children and dependents eligible for the federal child tax credit or the federal credit for other dependents...

D.________________

E. Add lines A through D. (Maximum number of allowances you may claim)

E.________________

 

 

Employee/Payee Instructions

 

Purpose: Complete Form W-4ME so your employer/payer can withhold the correct Maine income tax from your pay. Because your tax situation may change, you may want to recalculate your withholding each year.

Line 4. If you qualify for one of the Maine exemptions from withholding, complete lines 1, 2, 3 and 6, and sign the form. Otherwise, complete the Personal Allowances worksheet above. You may claim fewer allowances than you are entitled to, but you must file a Personal Withholding Allowance Variance Certificate to obtain permission from the State Tax Assessor if you want to claim more allowances than allowed on line E above.

Box 3. Select the marital status that applies to you. You must select the same marital status you selected on your federal Form W-4, except that married individuals have the option of withholding at the higher single rate and if you selected married filing separately on your federal Form W-4, you should select single. Nonresident aliens are required to check the single box regardless of actual marital status.

Line 6. Exemptions from withholding:

Line 6a. You may check this box if you claimed “Exempt” on your federal Form W-4. Do not check this box if you want Maine income taxes withheld even though you are exempt from federal withholding.

Line 6b. You may check this box if you completed federal Form W-4P and put a check in the box on line 1. Do not check this box if you want Maine income taxes withheld even though you are exempt from federal withholding.

Line 6c. You may elect this exemption if you are a resident employee receiving wages and you meet both of the following conditions:

1.You had no Maine income tax liability last year, and

2.You reasonably expect to have no Maine income tax liability this year.

This exemption will expire at the end of the year and you must complete a new Form W-4ME for next year or you will be subject to Maine withholding at the maximum rate.

Line 6d. You may elect this exemption if you receive periodic retirement payments pursuant to IRC § 3405, you had no Maine income tax liability in the prior year and you reasonably expect you will have no Maine income tax liability this year. This election will remain in eect until you complete a new Form W-4ME.

Instructions continued on next page

Line 6e. If you are the spouse of a member of the military, you may claim exemption from Maine withholding if you meet the following requirements:

1.Your spouse is a member of the military located in Maine in compliance with military orders.

2.You are in Maine solely to be with your spouse.

3.You and your spouse have the same domicile in a state other than Maine.

4.You attach a copy of your spouse’s latest Leave and Earning Statement reflecting an assignment location in Maine.

5. You present your military ID to your employer. The ID must identify you as a military spouse.

Your exemption will expire at the end of the calendar year during which you submit Form W-4ME claiming the exemption, at which time you must complete and submit a new Maine Form W-4ME for the new year.

Note: You may be subject to penalty if you do not have sucient withholding to meet your Maine income tax liability.

Notice to Employers and Other Payers

Maine law requires employers and other persons to withhold money from certain payments, most commonly wages, retirement payments and gambling winnings, and remit to Maine Revenue Services for application against the Maine income tax liability of employees and other payees. The amount of withholding must be calculated according to the provisions of Rule No. 803 (See www.maine.gov/revenue/rules) and must constitute a reasonable estimate of Maine income tax due on the receipt of the payment. Amounts withheld must be paid over to Maine Revenue Services on a periodic basis as provided by Title 36 M.R.S. Chapter 827 (§§ 5250 - 5255-B) and Rule No. 803 (18-125 C.M.R., ch. 803).

Employer/Payer Information for Completing Form W-4ME

An employer/payer is required to submit a copy of Form W-4ME, along with a copy of any supporting information provided by the employee/payee, to Maine Revenue Services if:

A.The employer/payer is required to submit a copy of federal Form W-4 to the Internal Revenue Service either by written notice or by published guidance as required by federal regulation 26 CFR 31.3402(f)(2)-1(g); or

B.An employee performing personal services in Maine furnishes a Form W-4ME to the employer containing a non-Maine address and, for any reason, claims no Maine income tax is to be withheld. This submission is not required if the employer reasonably expects that the employee will earn annual Maine-source income of less than $3,000 or if the employee is a nonresident working in Maine for no more than 12 days for the calendar year and is, therefore, exempt from Maine income tax withholding.

Submit copies of Form W-4ME directly to the MRS Withholding Unit separately from any other tax filing.

Employers/Payers must complete lines 7 through 10 only if required to submit a copy of Form W-4ME to Maine Revenue Services.

 Line 7 Enter employer/payer name and business address.

Line 8 Enter employer/payer federal identification number (EIN and/or SSN).

Line 9 Enter employer/payer contact person who can answer questions about withholding (i.e. human resources person, company ocer, accountant, etc.).

Line 10 Enter employer/payer contact person’s phone number.

Important Information for Employers/Payers

Missing or invalid Forms W-4, W-4P or W-4ME. If any of the circumstances below occur, the employer or payer must withhold as if the employee or payee were single and claiming no allowances. Maine income tax must be withheld at this rate until such time that the employee or payee provides a valid Form W4-ME.

(1)The employee/payee has not provided a valid, signed Form W-4ME;

(2)The employee’s/payee’s Form W-4 or W-4P is determined to be invalid for purposes of federal withholding;

(3)The Assessor notifies the employer/payer that the employee’s/payee’s Form W-4ME is invalid; or

(4)The employee’s/payee’s Personal Withholding Allowance Variance Certificate has expired, a new variance certificate has not been approved and submitted to the employer/payer and the payee has not provided the payer with a valid Form W-4ME.

Exemptions from withholding Form W-4ME, line 6. Generally, employers/payers must withhold from payments subject to Maine income tax unless an exemption is claimed on line 6.

Federal exemption from withholding (lines 6a and 6b). An employee/payee who is exempt from federal income tax withholding is also exempt from Maine income tax withholding. This includes recipients of periodic retirement payments who are exempt from federal income tax withholding. The employee/payee must check the applicable box on line 6. An employee/payee exempt from federal withholding that wants Maine withholding must leave line 6 blank.

Resident employee exemption from Maine withholding (line 6c). A resident employee who is subject to federal income tax withholding is exempt from Maine income tax withholding if the employee had no Maine tax liability for the prior year and expects to have no Maine tax liability for the current year. The exemption on line 6c expires at the end of each year. If the employee fails to submit a new Form W-4ME for the next calendar year, the employer must begin withholding at the single rate with no allowances.

Withholding from payments to nonresident employees. An employee who is exempt from Maine income tax because of the nontaxable thresholds applicable to nonresidents is not required to complete and submit Form W-4ME; however, an employee becomes subject to Maine income tax withholding immediately upon exceeding a threshold at any time during the year. Because all income earned in Maine is taxable by Maine once a threshold is exceeded, employers should work with aected employees to ensure that Maine withholding is adequate to cover Maine income tax liability for the year. This may require the employee submitting a new Form W-4ME with the employer.

Withholding exemption for periodic retirement payments (line 6d). Recipients of periodic retirement payments as defined by IRC § 3405 that are subject to federal income tax withholding are exempt from Maine income tax withholding if the recipient certifies (by checking the box on line 6d) that he or she had no Maine income tax liability for the prior year and expects to have no Maine income tax liability for the current year. The exemption remains in eect until the recipient submits an updated Form W-4ME.

Exemptions under the Military Spouse’s Residency Relief Act (MSRRA). If the box on line 6e is checked, the employer must:

(1)Ensure that a copy of the military member’s Leave and Earnings Statement (LES) is attached, and verify that the assignment location entered on the LES is a location in Maine; and

(2)Review the employee’s military ID to ensure that the date on the ID is not more than four years prior to the date on the employee’s Form W-4ME, and that the ID denotes the employee as a current military spouse.

An exemption claimed on line 6e expires at the end of the calendar year. If the employee does not submit a new Maine Form W-4ME, the employer must begin withholding for the first pay period in the following year at the maximum rate (single with one allowance).

See the employee instructions for line 6e above for more information about this exemption.

Revised: December 2020

How to Edit Form W 4Me Online for Free

If you would like to fill out state of maine w4 form 2021, you don't have to download any applications - just try our online tool. FormsPal team is committed to giving you the best possible experience with our editor by regularly introducing new features and upgrades. Our tool has become a lot more intuitive with the newest updates! Currently, editing documents is easier and faster than ever. With some basic steps, you may start your PDF journey:

Step 1: Firstly, open the tool by pressing the "Get Form Button" in the top section of this webpage.

Step 2: This tool gives you the opportunity to change your PDF document in a range of ways. Change it by including your own text, correct what's already in the document, and place in a signature - all possible within minutes!

If you want to finalize this PDF document, be sure to provide the necessary details in every blank field:

1. When filling in the state of maine w4 form 2021, be sure to include all of the important fields in the relevant part. This will help speed up the work, allowing for your details to be processed efficiently and properly.

Step # 1 for submitting state of maine w4 2021

2. Once your current task is complete, take the next step – fill out all of these fields - Cut here and give the certificate, Personal Allowances Worksheet for, A Enter for yourself if no one, either a working spouse or more, EmployeePayee Instructions, Purpose Complete Form WME so your, Line b You may check this box if, You had no Maine income tax, and Instructions continued on next page with their corresponding information. Make sure to double check that everything has been entered correctly before continuing!

Writing section 2 of state of maine w4 2021

Regarding You had no Maine income tax and Personal Allowances Worksheet for, be sure you review things in this current part. The two of these are the most significant fields in this page.

Step 3: Proofread the details you've entered into the blanks and then hit the "Done" button. Try a 7-day free trial option at FormsPal and get immediate access to state of maine w4 form 2021 - with all changes preserved and accessible inside your personal cabinet. We don't share any details you provide whenever filling out forms at our site.