TaxBandits Knowledge Base

Maine: 1099 State Filing Requirements

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

Requirements
All 1099 forms filed with the IRS must be filed with the state of Maine. Also

• Filing is required if the payer issues 1099 to Maine residents.
• If the payment is sourced to Maine.

Required 1099 Forms

Maine also requires the filing of the following 1099 forms: 

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

Additional Requirements
Maine requires you to submit Form W-3ME (Reconciliation of Maine Income Tax Withheld) with your 1099s when e-filing.

Note: TaxBandits do not support filing Reconciliation "Form W-3ME" with the state. The payer is responsible for filing these reconciliation forms before the deadline.

Due Date

• The deadline to file 1099s with Maine is January 31. The reconciliation form, W-3ME, must be submitted by February 28.

Note: If this due date falls on a weekend or a federal holiday, the deadline is extended to the next business day.

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