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SECTION 1 - TAXPAYER INFORMATION
SECTION 2 - INCOME TAX WITHHOLDING
(Payroll and most non-payroll distributions)
SPECIFIC INSTRUCTIONS
1. Enter the legal name of the business or organization. Examples are the sole proprietor’s name, the partnership name,
1. Enter the legal name of the business or organization. Examples are the sole proprietor’s name, the partnership name,
or the exact name from the Articles of Incorporation. Individuals and certain estates must provide their social security
or the exact name from the Articles of Incorporation. Individuals and certain estates must provide their social security
numbers. All other applicants must provide a federal Employer Identifi cation Number (EIN).
numbers. All other applicants must provide a federal Employer Identifi cation Number (EIN).
A federal EIN must be provided to register for Maine Income Tax Withholding.
A federal EIN must be provided to register for Maine Income Tax Withholding.
To obtain
a federal EIN, go to www.irs.gov to apply online or download IRS Form SS-4, Application
a federal EIN, go to www.irs.gov to apply online or download IRS Form SS-4, Application
for Employer Identifi cation Number. To contact the IRS by phone, call 1-800-829-4933.
for Employer Identifi cation Number. To contact the IRS by phone, call 1-800-829-4933.
Enter the business mailing address, phone number and street address. Attach separate applications if you have more
Enter the business mailing address, phone number and street address. Attach separate applications if you have more
than one business location and are registering for sales and use tax (Section 4).
than one business location and are registering for sales and use tax (Section 4).
Enter the physical location of the business operation or the address of rental property.
Enter the physical location of the business operation or the address of rental property.
2. Check the box that best applies. If you checked “Other,” include a description of the ownership type. Spouses
2. Check the box that best applies. If you checked “Other,” include a description of the ownership type. Spouses
must not check “Partnership” unless the business fi les federal income tax returns (IRS Form 1065) as a partnership.
must not check “Partnership” unless the business fi les federal income tax returns (IRS Form 1065) as a partnership.
Corporations, limited partnerships and limited liability companies must provide incorporation or registration information.
Corporations, limited partnerships and limited liability companies must provide incorporation or registration information.
3. Enter the type of business (wholesale, retail, service group, manufacturing, contractor, governmental, nonprofi t,
marketplace facilitator, other [explain]), and a concise description of the principal activity of your business or organization.
4.
Corporations, partnerships, associations, nonprofi t organizations and others must provide the names of two directors,
Corporations, partnerships, associations, nonprofi t organizations and others must provide the names of two directors,
offi cers, trustees, personal representatives, partners, members or responsible parties. One of those named must be
offi cers, trustees, personal representatives, partners, members or responsible parties. One of those named must be
the person responsible for the fi nances of the company or organization.
the person responsible for the fi nances of the company or organization.
Social security numbers are required.
Social security numbers are required.
A list
of all partners or offi cers is not required.
of all partners or offi cers is not required.
5. Provide the names, EINs and addresses of other businesses you own/the entity owns. Attach additional sheets if
5. Provide the names, EINs and addresses of other businesses you own/the entity owns. Attach additional sheets if
more space is needed.
6. Indicate how your business was acquired. If you are establishing a new business with no previous owner, check the
6. Indicate how your business was acquired. If you are establishing a new business with no previous owner, check the
new start-up box. If you acquired a business, trade or organization or substantially all the assets of another, who at
new start-up box. If you acquired a business, trade or organization or substantially all the assets of another, who at
the time was an employer, you are considered a successor. If you check the “Entity Change” box, provide a brief
the time was an employer, you are considered a successor. If you check the “Entity Change” box, provide a brief
explanation. Read the Notice Regarding Trust Fund Taxes on page 5.
explanation. Read the Notice Regarding Trust Fund Taxes on page 5.
Generally, a person who maintains an offi ce or transacts business in Maine and who must withhold federal income tax
from payments subject to tax in Maine must also withhold Maine income tax. This requirement applies to both resident
and nonresident individuals. Payments subject to tax in Maine include unemployment compensation connected with
Maine employment. Payments to a nonresident from pensions, annuities and other intangible sources may be subject to
withholding of Maine income tax in certain cases.
Persons registering for Maine income tax withholding accounts must provide a federal Employer Identifi cation Number
(EIN). See Instructions for Section 1, line 1.
7. Enter the date you began withholding or were required to begin withholding. If not yet operating, enter estimated
7. Enter the date you began withholding or were required to begin withholding. If not yet operating, enter estimated
business start date. See Maine Revenue Services (“MRS”) Rule 803 for details about required withholding tax reports
business start date. See Maine Revenue Services (“MRS”) Rule 803 for details about required withholding tax reports
and payments (
www.maine.gov/revenue/rules
www.maine.gov/revenue/rules
). A quarterly remittance schedule will apply for all fi rst year income
). A quarterly remittance schedule will apply for all fi rst year income
tax withholding. If your business is in the second or subsequent year(s) of operation, and the aggregate amount of
tax withholding. If your business is in the second or subsequent year(s) of operation, and the aggregate amount of
withholding reported for the prior July-June lookback period was $18,000 or more, you must remit withheld tax on a
withholding reported for the prior July-June lookback period was $18,000 or more, you must remit withheld tax on a
semi-weekly basis based on payroll/distribution dates. MRS monitors taxpayer compliance for this requirement. The
semi-weekly basis based on payroll/distribution dates. MRS monitors taxpayer compliance for this requirement. The
lookback period for each calendar year is the 12-month period ending on the preceding June 30. For example, the
lookback period for each calendar year is the 12-month period ending on the preceding June 30. For example, the
lookback period for calendar year 2018 is the period July 1, 2016 through June 30, 2017. If you have any questions
lookback period for calendar year 2018 is the period July 1, 2016 through June 30, 2017. If you have any questions
about this requirement, contact MRS at (207) 626-8475 (Select option 4).
about this requirement, contact MRS at (207) 626-8475 (Select option 4).
8. Check this box if you are a common pay agent. Attach a list of the affi liated entities including the name and EIN of each.
A common pay agent reports withholding for multiple entities under one EIN. Common pay status is initially obtained
through the IRS.
9. Check this box if you are applying to register as a
9. Check this box if you are applying to register as a
fi scal agent
pursuant to
36 M.R.S. §5250(5)
.
10.
Enter your business address. Withholding tax notices will be mailed to this address. Complete only if diff erent from
Enter your business address. Withholding tax notices will be mailed to this address. Complete only if diff erent from
the owner’s address in Section 1.
the owner’s address in Section 1.
Do not enter a paid preparer’s or payroll processor’s address.
Do not enter a paid preparer’s or payroll processor’s address.
