TaxBandits Knowledge Base

Maine: 1099 State Filing Requirements

Maine requires you to file Form 1099 with the state agency under these conditions.

Maine State ID Format:
 

• 11 digits withholding account number (Eg: 99999999999)
   

Required 1099 Forms:

• 1099-NEC
• 1099-MISC
• 1099-K
• 1099-INT
• 1099-DIV
• 1099-R
• 1099-B
• 1099-G
• 1099-OID
• W-2G

Filing Criteria and Requirements

Criteria 1: If there is any Maine state tax withheld

• Payment Threshold: More than $0

• Filing Method: Direct State Filing

  • You should file Form 1099 directly with the state.

• Additional Form Required: Form W-3ME

  • TaxBandits doesn't support filing Form W-3ME with the state. The payer must file the form directly with the state before the deadline

• Deadline:

  • 1099 Forms: January 31, 2025

  • Form W-3ME:  February 28, 2025

Criteria 2: If  no Maine state tax withheld

• Payment Threshold: Follows Federal Threshold

• Filing Method: Direct State Filing

  • You should file Form 1099 directly with the state.

• Additional Form Required: Not Required

• Deadline: January 31, 2025

For more information about Maine’s 1099 filing requirements, click here