941AF-ME: Nonresident Member Affidavit and Agreement to Comply with Maine Income Tax (2024)
Maine · Maine Revenue Services · Used for tax years 2024
Form 941AF-ME is an affidavit and agreement for a nonresident member of a pass-through entity with Maine-source income. It identifies the member and entity and records the member’s agreement to comply with Maine income tax requirements and authorization for Maine Revenue Services
Who files this form
Form 941AF-ME is for a nonresident member of a pass-through entity with Maine-source income who makes an election for the withholding exemption. Each eligible person making an election must submit a new affidavit each year.
By signing, the member agrees to file the required Maine returns on time and pay all required Maine income taxes, including estimated payments.
What you'll need
Have the following information ready to complete the affidavit:
- The nonresident member’s name and address.
- The member’s Social Security number or taxpayer identification number.
- The pass-through entity’s name, address and taxpayer identification number.
The form also requires the member’s signature, printed name and date.
How to file
Complete the member and pass-through entity information, review the agreement, and sign and date the affidavit. By signing, you declare under penalties of perjury that the form and statements are true, correct and complete to the best of your knowledge and belief.
The pass-through entity must keep the affidavit for at least six years after filing its withholding return for the taxable year. A new affidavit must be submitted each year for each eligible person making an election.
The supplied form does not provide mailing or e-filing instructions or a submission address.
Common mistakes
- Reusing a prior year’s affidavit. A new affidavit is required each year for each eligible person making an election.
- Leaving the nonresident member off Schedule 3P. The affidavit is automatically revoked if the entity does not include the member on Schedule 3P submitted with its annual Form 941P-ME.
- Discarding the affidavit too soon. The entity must keep it for at least six years after filing the withholding return for the taxable year. A revoked affidavit must be kept for at least three years after the year of revocation.
- Not following the agreement. Maine Revenue Services may revoke the withholding exemption if it determines that the member is not abiding by the agreement.
Questions people ask
Does signing this affidavit remove my obligation to pay Maine income tax?
No. You agree to file appropriate returns on time and pay all Maine income taxes required by law, including estimated payments.
What if the member signing the affidavit is an upper-tier pass-through entity?
That entity agrees to withhold Maine income tax from its members under 36 M.R.S. § 5250-B and MRS Rule 803, Section 6, or obtain withholding exemptions under MRS Rule 803, Section 6 and the instructions for Form 941P-ME.
Can Maine Revenue Services tell the pass-through entity if I fail to file or pay on time?
Yes. Signing the affidavit authorizes Maine Revenue Services to disclose those failures to the entity named on the form.
Am I agreeing to Maine’s authority to determine and collect tax?
Yes. You agree to the personal jurisdiction of Maine and its agencies and courts for determining and collecting Maine income taxes, including estimated taxes, related interest and penalties.