941AF-ME: Nonresident Member Affidavit and Agreement to Comply with Maine Income Tax (2025)
Maine · Maine Revenue Services · Used for tax years 2025
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 filing and payment requirements and accept Maine’s jurisd
Who files this form
Form 941AF-ME is for a nonresident member of a pass-through entity with Maine-source income making an election for the taxable year. A new affidavit must be submitted each year for each eligible person making the election.
By signing, the member agrees to file required Maine income tax returns on time and pay all required Maine income taxes, including estimated payments.
What you'll need
To complete the affidavit, have:
- The member’s name, address, and 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. By signing, the member declares under penalties of perjury that the form and statements are true, correct, and complete to the best of their knowledge and belief.
How to file
Complete the member and pass-through entity information, then sign, print your name, and date the affidavit. A new affidavit must be submitted each year for each eligible person making an election.
The pass-through entity must keep the affidavit for at least six years after filing its withholding return for the taxable year. The form does not provide a mailing address or e-filing instructions for the affidavit.
Common mistakes
- Reusing a prior year’s affidavit. A new affidavit must be submitted 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 Maine annual pass-through entity return, Form 941P-ME.
- Discarding the affidavit too soon. The entity must keep it for at least six years after filing its withholding return for the taxable year. A revoked affidavit must be kept for at least three years after the year it is revoked.
- Not following the agreement. Maine Revenue Services may revoke the withholding exemption at any time 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. The member agrees 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 do not file or pay on time?
Yes. By signing, the member authorizes Maine Revenue Services to disclose to the named entity any failure to file appropriate returns on time or pay all Maine income taxes required by law.
What authority does the member agree Maine has?
The member agrees to the personal jurisdiction of the State of Maine and its agencies and courts to determine and collect Maine income taxes due, including estimated taxes, related interest, and penalties.