941CF-ME: Nonresident Member Agreement to Participate in a Composite Filing of Maine Income Tax (2025)
Maine · Maine Revenue Services · Used for tax years 2025
Form 941CF-ME is a nonresident member’s affidavit and agreement to participate in a pass-through entity’s composite filing of Maine income tax. It identifies the member and entity and records the member’s agreement to Maine’s jurisdiction for determining and collecting Maine inco
Who files this form
Form 941CF-ME is for an eligible nonresident member of a pass-through entity with Maine-source income who elects to participate in the entity’s composite income tax return. A new affidavit must be submitted each year for each eligible person who elects to participate.
By signing, you certify that you earn no Maine-source income other than through the entity named on the form. The form notes that this does not exclude you from participating in another composite return.
What you'll need
To complete the affidavit, you need:
- Your name and address.
- Your Social Security number or taxpayer identification number.
- The pass-through entity’s name, address, and taxpayer identification number.
- Your signature, the date, and your printed name.
Common mistakes
- Reusing an earlier year’s affidavit. A new affidavit must be submitted 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 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 the composite 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’s terms. 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 when I sign?
You agree to participate in composite income tax filings by the entity named on the form. You also agree to Maine’s personal jurisdiction for determining and collecting Maine income taxes, including estimated taxes, related interest, and penalties.
Can I participate in another composite return?
The form says that the certification about earning no other 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 do I certify when I sign?
Under penalties of perjury, you declare that you have examined the form and statements and that, to the best of your knowledge and belief, they are true, correct, and complete.