If you received a Maine Form 1099ME from a partnership, LLC, S corporation, estate, or trust, use the Maine Miscellaneous Forms section in the program to enter the withholding and payment amounts reported to you. These amounts may qualify for Maine withholding credits or payments on your Maine individual income tax return.
Where Do I Enter Form 1099ME?
To enter Form 1099ME in the program:
- Open your Maine State Return.
- Select the three dots (Edit).
- Choose Miscellaneous Forms.
- Select Form 1099ME – Pass-Through Withholding.
- Enter the information exactly as it appears on your Form 1099ME.
What Information Is Reported on Form 1099ME?
Form 1099ME reports Maine withholding and payment amounts made on your behalf by a pass-through entity.
ME Income Tax Withheld (Box 1)
Box 1 shows Maine income tax withheld directly by the pass-through entity that issued the form.
Do not include real estate withholding amounts in this field.
ME Income Tax Withheld by Lower-Tier Entities (Box 2)
Box 2 reports your share of Maine income tax withheld by lower-tier pass-through entities.
A lower-tier entity is generally a partnership, LLC, S corporation, estate, or trust that is owned by another pass-through entity.
Real Estate Withholding Payments (Box 3)
Box 3 reports your share of Maine real estate withholding (REW) payments related to the sale of Maine real property.
Lower-Tier Entity Information (Box 4)
Box 4 identifies any lower-tier entities connected to the withholding reported in Box 2. This section typically includes:
- Entity name
- Employer Identification Number (EIN)
How to Enter Form 1099ME Information
Recipient Information
Select the taxpayer who received the Form 1099ME.
Payer Information
Enter:
- Payer Name
- Payer EIN (enter numbers only, no dashes)
- Street Address
- City
- State
- ZIP Code
- Entity Type
Maine Withholding Amounts
Enter the amounts exactly as shown on the form:
| Program Field | Form 1099ME Box |
|---|---|
| ME Income Tax Withheld | Box 1 |
| ME Income Tax Withheld by Lower Tier Entities | Box 2 |
| Real Estate Withholding Payments | Box 3 |
Lower-Tier Entity Information
If Box 4 contains lower-tier entity information, enter each entity's:
- Name
- EIN (without dashes)
The program provides entry fields for up to four lower-tier entities.
Review Your Form 1099ME Entry
Before filing, verify that:
- The Box 1, Box 2, and Box 3 amounts were entered correctly.
- The payer name and EIN match the form you received.
- Any lower-tier entity information from Box 4 was entered accurately.
- Your Maine return PDF reflects the withholding and payment amounts as expected.
Do I Need to Attach Form 1099ME?
Yes. If you are claiming withholding or payment amounts reported on Form 1099ME, include a copy of the form with your Maine return when mailing your return. Maine may disallow credits or payments reported on the form if the required documentation is not provided.
In addition, the 2026 Maine instructions require taxpayers claiming Maine withholding to submit supporting withholding forms, including Forms 1099ME, when applicable.