Maine: 1099 State Filing Requirements

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

Maine State ID Format:
 

• 11-digit withholding account number (Eg, 99999999999)

• 8 digits (Eg, 99999999)
   

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

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: Not Required

• Deadline: February 02, 2026

2: If  no Maine state tax withheld

• Payment Threshold: Equal to or more than the federal threshold

• Filing Method: Direct State Filing

  • You should file Form 1099 directly with the state.

• Additional Form Required: Not Required

• Deadline: February 02, 2026
   

Note: If the total payment is less than $600, the state doesn’t require the filing of 1099 forms.

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