1099ME: Summary of Amounts Withheld From Member for the Year (2024)
Maine · Maine Revenue Services · Used for tax years 2024
Maine Form 1099ME reports Maine income tax withheld from a nonresident owner’s share of a pass-through entity’s Maine-source income. It shows withholding by the entity and lower-tier entities, plus the member’s share of any Maine real estate withholding payments.
Who files this form
Form 1099ME reports Maine income tax withheld from Maine-source distributive income for a nonresident owner of a pass-through entity.
- Pass-through entities must provide a copy to each affected member showing that member’s withholding for the year. The entity is not required to submit a copy to Maine Revenue Services (MRS).
- Affected members must attach a copy to their Maine income tax return to support the tax credit claimed.
When it's due
For tax year 2024, the pass-through entity must give each affected member Form 1099ME by January 31 after the end of the calendar year.
The form does not state a deadline for filing the member’s Maine income tax return.
What you'll need
To complete Form 1099ME, gather:
- The member’s name, address, ZIP code and identification number.
- The entity’s name, address, ZIP code, business type, federal identification number, and contact name and phone number.
- The amount withheld directly by the entity from this member’s share of Maine-source income for 2024.
- Any Forms 1099ME received from lower-tier entities, including their names and EINs, to determine this member’s share of their withholding.
- If applicable, real estate withholding information from Form REW-1-1040, Box 9; Form REW-1-1120, Box 9; or Form REW-1-1041, Box 10.
Members need a copy of Form 1099ME attached to their Maine income tax return to receive credit for amounts in boxes 1 through 3. The member’s share of entity income is reported separately on federal Schedule K-1.
How to file
For the entity: Obtain Form 1099ME at maine.gov/revenue/tax-return-forms. Complete the member and entity details, and check the appropriate entity type in box d.
- Box 1: Enter only this member’s Maine income tax withheld directly by the entity listed in box c. Also report this amount on Schedule 2P of Form 941P-ME filed with MRS for the year.
- Box 2: Enter this member’s share of withholding reported in boxes 1 and 2 of Forms 1099ME received from lower-tier entities.
- Box 3: Enter this member’s share of Maine real estate withholding.
- Box 4: List the names and EINs of entities from which the entity received a Form 1099ME for 2024.
Give a copy to each affected member. The entity does not need to send a copy of Form 1099ME to MRS.
For the member: Attach a copy to your 2024 Maine income tax return. Claim the total of boxes 1 and 2 as withholding, and claim box 3 as an estimated tax payment.
The supplied text does not give a mailing address or e-filing instructions.
Common mistakes
- Leaving out the attachment: You will not receive credit for amounts in boxes 1 through 3 unless a copy of Form 1099ME is attached to your Maine income tax return.
- Treating box 3 as withholding on your return: Claim it as an estimated tax payment instead.
- Including the wrong payments in box 1: Do not include wage withholding, real estate withholding, other types of withholding or estimated payments.
- Reporting more than one member’s share: This form includes only amounts for the recipient identified in boxes a and b.
Questions people ask
What amounts can I claim as withholding?
Enter the total of boxes 1 and 2 as withholding on your 2024 Maine income tax return. Attach a copy of Form 1099ME to receive credit.
How do I claim the real estate withholding in box 3?
Claim it as an estimated tax payment, not as withholding. It represents your share of tax withheld from the purchase price of Maine property sold by the entity.
Does the entity have to send Form 1099ME to MRS?
No. The entity must provide a copy to each affected member, but it is not required to submit a copy to MRS.
Does Form 1099ME show my share of the entity’s income?
Your share of the entity’s income is reported separately on federal Schedule K-1.
What is a lower-tier entity?
A tiered structure exists when one pass-through entity owns an interest in another pass-through entity. The owned entity is the lower-tier entity. Box 2 reports the member’s share of withholding from lower-tier entities.