941CF-ME: Nonresident Member Agreement to Participate in a Composite Filing of Maine Income Tax (2024)
Maine · Maine Revenue Services · Used for tax years 2024
Maine Form 941CF-ME is a nonresident member’s affidavit and agreement to participate in a pass-through entity’s composite income tax filing for 2024. It identifies the member and entity, records the member’s consent to Maine’s jurisdiction for determining and collecting income ta
Who files this form
Form 941CF-ME is for a nonresident member of a pass-through entity with Maine-source income who elects to participate in the entity’s composite income tax filing.
A new affidavit must be submitted each year for each eligible person choosing to participate. The member must certify that they earn no Maine-source income other than through the entity named on the form. The form notes that this does not exclude participation in another composite return.
What you'll need
To complete the affidavit, have the following information ready:
- The 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 member must also sign and date the form and provide their printed name.
How to file
Enter the member and entity information, review the agreement, and sign and date the affidavit. 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.
A new affidavit must be submitted each year for each eligible participant. The pass-through entity must keep it for at least six years after filing the composite return for that taxable year.
The form does not provide a mailing address or e-filing instructions for this affidavit.
Common mistakes
- Reusing a prior year’s affidavit. A new affidavit is required each year for each eligible person electing to participate.
- Leaving the member off Schedule 3P. The affidavit is automatically revoked if the entity does not include the nonresident member on Schedule 3P submitted with its Maine annual pass-through entity return, Form 941P-ME.
- Discarding records too soon. The entity must retain the affidavit for at least six years after filing the composite return. A revoked affidavit must be retained for at least three years after the year it is revoked.
- Not following the agreement. Maine Revenue Services may revoke the pass-through entity withholding exemption if it determines that the member is not abiding by the agreement.
Questions people ask
What am I agreeing to by signing?
You agree to participate in the named entity’s composite income tax filings and to be subject 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.
Can I participate in another composite return?
Yes. The form specifically notes that its certification about Maine-source income does not exclude you from participating in another composite return.
Does this agreement apply to my heirs or representatives?
Yes. The agreement is binding on your heirs, representatives, assigns, successors, executors, and administrators.
What happens if the entity leaves me off Schedule 3P?
The affidavit is automatically revoked if the entity does not include you on Schedule 3P submitted with Form 941P-ME.