901ES-ME: Pass-through Entity Withholding Quarterly Payment Vouchers (2025)
Maine · Maine Revenue Services · Used for tax years 2025
Maine Form 901ES-ME provides quarterly payment vouchers for pass-through entity withholding estimated tax payments. Each voucher records the entity’s name, federal employer ID number, contact information, and amount remitted.
When it's due
For tax year 2025, the quarterly payment due dates are:
- Quarter 1: April 30, 2025.
- Quarter 2: July 31, 2025.
- Quarter 3: October 31, 2025.
- Quarter 4: February 2, 2026.
What you'll need
To mail a payment, prepare a completed Form 901ES-ME and a check payable to “Treasurer, State of Maine.”
The voucher asks for:
- Name.
- Federal Employer ID Number.
- Address, city, state, and ZIP code.
- Contact phone number.
- Amount remitted.
How to file
Pay online: Make your pass-through entity withholding estimated tax payment through the Maine Tax Portal at revenue.maine.gov. Paying electronically eliminates the need to file Form 901ES-ME. You can schedule a payment in advance, up to the due date, for automatic withdrawal on your selected payment date.
Pay by mail: Enter all requested information on Form 901ES-ME. Make your check payable to “Treasurer, State of Maine.” Mail the completed voucher and payment to:
Maine Revenue Services
P.O. Box 9101
Augusta, ME 04332-9101
Common mistakes
- Do not staple or tape your check to the form.
- Do not cut or detach the form.
- Fill in all requested information before mailing.
Questions people ask
Do I need to file Form 901ES-ME if I pay online?
No. Paying the pass-through entity withholding estimated tax electronically at revenue.maine.gov eliminates the need to file the voucher.
Can I schedule an online payment for later?
Yes. The Maine Tax Portal lets you schedule payments in advance, up to the due date. The payment will be withdrawn automatically on the date you select.
Who should I make my check payable to?
Make your check payable to “Treasurer, State of Maine.”
Should I detach the voucher or attach my check to it?
No. The form says not to cut or detach it and not to staple or tape the check to it.