Recently enacted LD 1551 changes the deadline to submit Forms W-2/1099 to Maine Revenue Services (MRS) to January 31, effective with calendar year 2017 forms, due in 2018.

According to a senior MRS representative the deadline for filing Form W-3ME, Reconciliation of Maine Income Tax Withheld, will remain at February 28. (Email response to inquiry.)

2016 Forms W-2 were due February 28, 2017

As we previously reported, the deadline for filing Forms W-2/1099 for calendar year 2016 was February 28, 2017, eliminating the extension to March 31 for forms filed electronically.

Employers of 250 or more employees are required to file Forms W-2 and Form W-3ME electronically with the MRS. EFW2 files must be submitted electronically via the Maine Employers Electronic Reporting System (MEETRS) on the MRS website.

Employers of less than 250 employees should report the amount of Maine withholding for each employee or payee on Form 941ME, Schedule 2 for each quarter. If this is done, small employers are required to electronically file only Form W-3ME (no need to include Forms W-2). However, if a small employer did not report the amount of Maine withholding for each employee or payee on its quarterly return for each quarter, the employer must submit Forms W-2 electronically with its Form W-3ME. MRS does not accept paper copies of Forms W-2 and 1099.

The 2017 Form W-2 and 1099 electronic filing specifications, when released, will be available on the MEETRS website. The 2017 Form W-3ME posted to the agency's website shows the February 28, 2018 deadline. Questions may be sent to withholding.tax@maine.gov.

See also the agency's website above.

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