Maine Income Tax Withholding Payment and Filing Requirements

Employers in Maine must conform with these state rules relating to filing income tax withholding returns.

Periodic Returns. Quarterly Form 941-ME or Form 941/C1-ME must be filed by the last day of month following end of the quarter. Semi-weekly (Form 900ME) filing may be required.

Annual Reconciliation Returns. Form W-3 ME due by February 28.


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