Maine Payroll Tax and Registration Guide
Employers in the Pine Tree State: learn about Maine payroll tax and registration here.
Account Number(s) Needed:
Companies who pay employees in Maine must register with the ME Revenue Service for a Withholding Account Number and the ME Department of Labor for an Employer Account Number. Apply online for both account numbers.
ME Withholding Account Number: 9999999999 (10 digits)
- Apply online to receive a Withholding Account Number in 2-3 days.
- Find an existing Withholding Account Number:
- on Form 941/C1-ME, Combined Filing for Income Tax Withholding & Unemployment Contributions.
- by contacting the ME Revenue Services.
ME DOL Employer Account Number: 99-9999999AA or 99-999999900 (9 digits and 2 letters, or 9 digits and ’00’)
- Apply online to receive an Employer Account Number within 5 days.
- Find an existing Employer Account Number:
- on Form 941/C1-ME, Combined Filing for Income Tax Withholding & Unemployment Contributions.
- by contacting the ME DOL.
Required Payroll Documentation:
Withholding
- 941ME (Employer’s Return of Maine Income Tax Withholding): This report is a good source of information to balance state tax withheld amounts from previous quarters.
Unemployment
- Form ME UC-1 (Maine Department of Labor Unemployment Contribution Report): This return is a good source of information to use to balance employee gross wages paid and employer contributions made in prior quarters.
Third Party Access /POA Needed:
- No
Local Income Taxes Imposed:
- No
State Resources
Visit state resources for specific tax rates and wage details:
- Revenue Services for withholding taxes
- Dept. of Labor for unemployment taxes
