941P-ME: Pass-through Entity Return of Maine Income Tax Withheld From Members (2025)
Maine · Maine Revenue Services · Used for tax years 2025
Form 941P-ME is Maine’s pass-through entity return of income tax withheld from members. It reports the entity’s withholding, estimated payments, amount due or refund, and income and apportionment information.
Who files this form
Form 941P-ME is for pass-through entities reporting Maine income tax withheld from members for tax year 2025. The form asks whether the entity filed federal Form 1065 or federal Form 1120-S and asks for the total number of nonresident members.
The form provides a way to claim the Compliant Taxpayer or Composite Filing exemption for nonresident members, but it does not explain the full filing requirements or exemption eligibility rules.
When it's due
For tax year 2025, Form 941P-ME is due on or before March 16, 2026.
The printed tax period is January 1, 2025, through December 31, 2025. If the entity uses a fiscal tax year, enter its beginning and ending dates in the spaces provided.
What you'll need
Have the following information and schedules ready:
- The entity’s name, address, federal EIN, and whether it filed federal Form 1065 or Form 1120-S.
- The total number of nonresident members.
- Schedule 2P, line 12, for the withholding amount entered on line 1.
- The amount of estimated payments.
- Maine sales, everywhere sales, the Maine apportionment factor, and total entity income or loss for Schedule 1P.
- Schedule 3P if claiming the Compliant Taxpayer or Composite Filing exemption for any nonresident member.
If the entity has an ownership interest in another pass-through entity or received Maine-source income reported on Schedule K-1 from another pass-through entity, check the corresponding box and attach a statement listing each other entity’s name and federal EIN.
How to file
File and pay electronically at revenue.maine.gov. The form states that electronic filing and payment requirements apply.
Enter withholding from Schedule 2P, line 12, on line 1 and estimated payments on line 2. If line 1 is greater than line 2, enter the difference as the amount due on line 3a. If line 2 is greater than line 1, enter the difference as the overpayment to be refunded on line 3b.
Complete the signature, date, and contact information fields. Complete the paid preparer fields if applicable.
Common mistakes
Follow these reminders printed on the form:
- Do not overlook the electronic filing and payment requirements. The form directs you to revenue.maine.gov.
- If claiming the Compliant Taxpayer or Composite Filing exemption for any nonresident member, check box A and complete Schedule 3P.
- If the entity has an ownership interest in another pass-through entity or received Maine-source income reported on Schedule K-1 from one, check the corresponding box and attach the required name and federal EIN statement.
- If filing for a fiscal tax year, enter the beginning and ending dates.
Questions people ask
Can I let someone else discuss this return with Maine Revenue Services?
Yes. Select “Yes” in the Third Party Designee section and provide the designee’s name, phone number, and personal identification number.
How do I report an overpayment?
If estimated payments on line 2 exceed withholding on line 1, subtract line 1 from line 2. Enter the difference on line 3b as the overpayment to be refunded.
How do I identify an amended return or an address change?
The form has separate checkboxes for “Amended return” and “entity’s address changed.” Check the applicable box.
How do I claim a withholding exemption for a nonresident member?
To claim the Compliant Taxpayer or Composite Filing exemption, check box A and complete Schedule 3P. The form directs you to the Schedule 3P instructions for details; those instructions were not provided here.