Maine Releases 2021 Quarterly Withholding Specifications

Robert Beck
February 1, 2021

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.

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Author

Robert Beck

Robert Beck is a Junior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, and the Affordable Care Act (ACA). Robert is a member of the Massachusetts Bar and received his J.D. from New England Law | Boston and his B.A. in Justice from University of Alaska Fairbanks.
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