Maine recently released its 2021 specifications for electronic transmission of quarterly and amended quarterly withholding. There were a few notable changes to the specifications. The most important of these have been detailed below.
Specifications for Electronic Transmittal of Income Tax Withholding
• (T) Record
o Locations 123-136 Field – Added “Overpayment to be refunded. Line 3b; Form 941ME
o Locations 175-188 Field – Changed to “Income Tax Withholding Due.; Line 3a; Overpayment to be refunded.; Line 3b; Form 941ME
• Appendix C – Glossary – Note for Federal Employer Identification Number (EIN) struck through for “This number never begins with ‘69’”
• No further changes were found.
Specifications for Electronic Transmittal of Amended Quarterly Income Tax Withholding
• Appendix C – Glossary – Note for Federal Employer Identification Number (EIN) removed “This number never begins with ‘69’”
• Appendix C – Glossary – For Withholding Account ID Number, description changed: Removed “the State of Maine” and replaced with “Maine Revenue Services”
• No further changes were found.
To review the specifications, click here.
To review specifications for amended transmittals, click here.
