Access Form 1099ME Entry
Program Entry
To enter Form 1099ME in the program:
- Maine State Return
- Select the three dots (Edit)
- Miscellaneous Forms
Select Form 1099ME - Pass-through Withholding and enter the information exactly as shown on the form you received.
Understand Form 1099ME Entries
ME Income Tax Withheld
Box 1 reports Maine income tax withheld directly by the pass-through entity identified on Form 1099ME. Do not include real estate withholding in this amount.
ME Income Tax Withheld by Lower Tier Entities
Box 2 reports your share of Maine income tax withheld by lower-tier pass-through entities. A lower-tier entity is generally a pass-through entity owned by another pass-through entity.
Real estate withholding payments
Box 3 reports your share of Maine real estate withholding (REW) payments from the sale of Maine real property by the entity.
Lower-Tier Entity Information
Box 4 identifies the lower-tier entities that generated withholding reported in Box 2 and includes the entity names and EINs.
Enter Form 1099ME Information
Enter the information from Form 1099ME into the program fields in the order shown below:
Recipient Information
- Select who received the Form 1099ME
Payer Information
- Payer Name
- Payer EIN (do not enter dashes)
- Address of payer
- City of payer
- State of payer
- ZIP of payer
- Type of Entity
Maine Withholding Amounts
Enter the amounts reported on your Form 1099ME:
- 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:
- (a) Lower Tier Entity Name
- (a) Lower Tier Entity Payer EIN
- (b) Lower Tier Entity Name
- (b) Lower Tier Entity Payer EIN
- (c) Lower Tier Entity Name
- (c) Lower Tier Entity Payer EIN
- (d) Lower Tier Entity Name
- (d) Lower Tier Entity Payer EIN
Enter EINs without dashes.
How Form 1099ME Flows to Your Maine Return
Maine Income Tax Withholding
The amounts from Box 1 and Box 2 are generally reported as Maine income tax withholding and flow to:
- Form 1040ME, Line 25a (Maine Income Tax Withheld)
Real Estate Withholding Payments
The amount from Box 3 represents your share of Maine real estate withholding payments and is claimed as a payment on your return.
This amount generally flows to:
- Form 1040ME, Line 25b (Pass-through/Real Estate Withholding Payments)
If applicable, attach any supporting real estate withholding documentation, such as Form REW-1, to substantiate real estate withholding credits.
Review Form 1099ME on Your Return
After entering Form 1099ME information:
- Review the amounts entered from Boxes 1 through 3.
- Verify the payer information and EIN.
- Confirm any lower-tier entity information entered from Box 4.
- Review your Maine return PDF to ensure the withholding and payment amounts are included correctly.
Attach Form 1099ME to Your Return
Important: If you are claiming amounts reported on Form 1099ME, print, sign, and mail your Maine return with a copy of Form 1099ME attached. Maine will not allow the withholding or payment credits reported in Boxes 1, 2, or 3 unless the form is included with the return.