Maine: 1099 State Filing Requirements
2.4k views | Last modified 1/4/2024 6:41:47 AM EST | Added by TaxBandits Team

Applicable To
94X 1099 W-2 ACA W-4

All 1099 forms that you file with the IRS must be filed with the state of Maine if

  • The payer issues 1099 to Maine Residents
  • Payment is sourced to Maine

TaxBandits supports filing Form 1099 with both the Federal and State of Maine. However, we do not support filing the Reconciliation “Form W-3ME” with the state, and the payer is responsible for filing the form before the deadline.

What to be filed

  • All 1099s (TaxBandits supports 1099 MISC, 1099 NEC,1099 INT, 1099 DIV, 1099 B, 1099 R, 1099 K, 1099 G, 1099 OID, W2G)
  • Form W-3ME - Reconciliation of Maine income tax withheld

Due Date

  • The filing due date to file Form 1099 is January 31.
  • The filing due date to file Form W-3ME is February 28.


The penalty for filing the 1099 late is $25 or 10% of your unpaid taxes, whichever is greater. Additionally, Maine imposes a penalty of $50 if failure to file 1099 returns after January 31 or deliberately providing a false or deceptive return of information. 

For more information about Maine 1099 Reporting Requirements, click here

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