1099ME: Summary of Amounts Withheld From Member for the Year (2025)

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: Provide a copy to each affected member showing that member’s share of Maine income tax withheld. The entity is not required to submit a copy to Maine Revenue Services (MRS).
• Affected members: Submit a copy with your Maine income tax return to support your tax credit.

When it's due

For calendar year 2025 withholding, the pass-through entity must provide Form 1099ME to each affected member by January 31 after the end of the calendar year.

What you'll need

To complete the form, gather:

• The member’s name, address, ZIP code and ID number.
• The entity’s name, address, ZIP code, business type, federal identification number, and contact name and phone number.
• The amount of Maine income tax withheld directly from this member’s share of the entity’s income.
• Any Forms 1099ME received from lower tier entities for 2025, including their names and EINs, to report this member’s share of their withholding.
• If applicable, Form REW-1-1040, Box 9; Form REW-1-1120, Box 9; or Form REW-1-1041, Box 10, to report this member’s share of real estate withholding.

Members must attach a copy of Form 1099ME to their Maine income tax return to receive credit for the amounts in boxes 1 through 3.

How to file

For entities: Form 1099ME is available at maine.gov/revenue/tax-return-forms. Complete the member and entity information, and report only the amounts belonging to that member:

1. Box 1: 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.
2. Box 2: The member’s share of withholding reported in boxes 1 and 2 of Forms 1099ME received from lower tier entities.
3. Box 3: The member’s share of Maine real estate withholding.
4. Box 4: Names and EINs of entities from which the entity received a Form 1099ME for 2025.

Provide a copy to each affected member. The entity does not need to submit a copy of Form 1099ME to MRS.

For members: Attach a copy to your 2025 Maine income tax return. Enter the total of boxes 1 and 2 as withholding. Claim box 3 as an estimated tax payment, not as withholding.

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 the member’s share: The form includes only amounts for the recipient identified in boxes a and b.
• Using this form to report wage withholding or estimated income tax payments: Form 1099ME is not used for those purposes.

Questions people ask

How do I claim the amounts in boxes 1 and 2?

Enter their total as withholding on your 2025 Maine income tax return. Attach a copy of Form 1099ME to receive credit.

What does box 3 represent?

It is your share of tax withheld from the purchase price of Maine property sold by the entity during the year. The buyer remitted the tax to MRS. Claim this amount as an estimated tax payment, not as withholding, and attach the form to your return.

Does the entity need 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. Affected members must submit the form with their Maine income tax returns.

Where is my share of the entity’s income reported?

Your share of the entity’s income is reported separately on federal Schedule K-1.

Official sources

• https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/25_1099ME_fillable.pdf