Do I have to file 1099s with Maine?
The rules for tax year 2026
| Forms filed with the state | 1099-B, DIV, G, INT, K, MISC, NEC, OID, PATR, R and W-2G (all W-2G must be filed regardless of volume). |
| Who must file | Any payer that made payments to a Maine resident or Maine-sourced payments and is required to e-file 1099s with the IRS (10 or more W-2/1099s in aggregate); any payer with Maine withholding not reported on 941ME Schedule 2. |
| 2026 filing threshold (1099-NEC, 1099-MISC) | Follows federal: file with MRS if you must e-file the forms with the IRS/SSA (10+ W-2s and 1099s in aggregate). No dollar threshold or 2026 statement."Any payer required to electronically file any type of 1099 form with the Internal Revenue Service must file such forms directly with MRS for Maine residents and recipients of payments sourced to Maine." FAQ (rev. Apr 15, 2026): "The answer depends on whether you meet the federal electronic reporting requirement." Authority: 36 M.R.S. 5242 lets the State Tax Assessor "require returns of information" for payments of "$600 or more, or $10 or more in the case of interest or dividends", due January 31. MRS uses that authority by tying filing to the federal electronic filing requirement, not to a $600 floor.Source: MRS: Income Tax Withholding FAQ |
| State 1099-K threshold | Not addressed (1099-K is a required form in the MRS spec; no Maine-specific threshold).Source: 2025 1099 and W-2G File Specifications |
| State backup withholding | Yes"If backup withholding is required at the federal level, Maine requires withholding at a flat rate of 5%." Table: "Reportable payments subject to federal backup withholding ... (IRC § 3406)IRC 3406Internal Revenue Code, Cornell LII": Mandatory, "Flat 5 percent".Source: 2026 Withholding Tables and InstructionsFull detail: Maine backup and nonresident withholding |
| Withholding on nonresident contractors | No contractor-specific rule stated. Withhold if you have a Maine office or do business there, pay individuals (resident or nonresident) subject to Maine tax, "and You are required to withhold federal income tax from those payments." Nonresident aliens with IRC 1441IRC 1441Internal Revenue Code, Cornell LII withholding: flat 5%.Source: MRS: Income Tax Withholding FAQFull detail: Maine backup and nonresident withholding |
| Where to file | Maine Tax Portal (MTP) |
| File format for tax year 2026 | XML expected for TY2026See the specifications below. This state accepts or has announced the IRS IRIS XML format; see FIRE to IRIS for how it differs. |
| Annual transmittal or reconciliation | None. "Form W-3ME annual reconciliation of income tax withheld is no longer required and is discontinued for tax years after 2023"; quarterly Form 941ME is used.Due: 941ME: last day of the month after each quarterForm: MRS: Employment Tax Returns 2026 |
| Due dates | TY2025: "The filing due date for submitting Forms 1099 and W-2G for tax year 2025 is February 2, 2026." Same date for all 1099 types; no NEC split. TY2026 date not stated. Paper not accepted.Source: 2025 1099 and W-2G File Specifications |
| Combined Federal/State (CF/SF) | "Do not mail forms to MRS or use the combined fed/state program." Spec: "Do not use the combined Fed/State Program." Nothing on IRIS beyond the XML note.Source: MRS: Income Tax Withholding FAQ |
| Penalties | "a penalty of $50 for each such failure" (36 M.R.S. § 5242), for failure to file or a false or fraudulent return of information; same $50 for failure to furnish to payees (36 M.R.S. § 5251-A).Source: 2025 1099 and W-2G File Specifications |
How to file, step by step
- Check whether you must e-file 10 or more W-2s and 1099s in aggregate federally; if so, file Maine-resident and Maine-source 1099s with MRS.
- Register or log in at the Maine Tax Portal (out-of-state payers without Maine tax accounts still register).
- Build the file per the current MRS 1099/W-2G spec (TY2025: Pub 1220; TY2026: XML expected, watch for the new spec).
- Upload in MTP; files that fail validation are not processed.
- Key in corrected 1099s manually in MTP; bulk-upload corrections are not accepted.
- Apply 5% Maine backup withholding wherever federal backup withholding applies and report it on 941ME.
File specifications and filing system
- Electronic File Specifications, Forms 1099 and W-2G, Tax Year 2025 (Revised December 10, 2025)
- Filing system: Maine Tax Portal (MTP)
State pages checked (8)
- https://www.maine.gov/revenue/faq/income-tax-withholding
- https://www.maine.gov/revenue/taxes/income-estate-tax/employer-withholding
- https://www.maine.gov/revenue/taxes/income-estate-tax/employer-withholding/bulk-file
- https://www.maine.gov/revenue/tax-return-forms/employment-tax-returns-2026
- https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/2025%20FINAL%201099%20W-2G%20Specifications_0.pdf
- https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_941ME_instructions.pdf
- https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_wh_tab_instr_August2026.pdf
- https://legislature.maine.gov/statutes/36/title36sec5242.html
Questions people ask about Maine
Do I have to file 1099s directly with Maine?
File 1099s directly with Maine whether or not Maine tax was withheld. Any payer that made payments to a Maine resident or Maine-sourced payments and is required to e-file 1099s with the IRS (10 or more W-2/1099s in aggregate); any payer with Maine withholding not reported on 941ME Schedule 2.
Which 1099 forms does Maine require?
1099-B, DIV, G, INT, K, MISC, NEC, OID, PATR, R and W-2G (all W-2G must be filed regardless of volume).
When are 1099s due in Maine?
TY2025: "The filing due date for submitting Forms 1099 and W-2G for tax year 2025 is February 2, 2026." Same date for all 1099 types; no NEC split. TY2026 date not stated. Paper not accepted.
How do I file 1099s with Maine?
Check whether you must e-file 10 or more W-2s and 1099s in aggregate federally; if so, file Maine-resident and Maine-source 1099s with MRS. Register or log in at the Maine Tax Portal (out-of-state payers without Maine tax accounts still register). Build the file per the current MRS 1099/W-2G spec (TY2025: Pub 1220; TY2026: XML expected, watch for the new spec). Upload in MTP; files that fail validation are not processed. Key in corrected 1099s manually in MTP; bulk-upload corrections are not accepted. Apply 5% Maine backup withholding wherever federal backup withholding applies and report it on 941ME.
Does Maine have its own 1099-K threshold?
Not addressed (1099-K is a required form in the MRS spec; no Maine-specific threshold).
Does Maine require withholding on payments to nonresident contractors?
No contractor-specific rule stated. Withhold if you have a Maine office or do business there, pay individuals (resident or nonresident) subject to Maine tax, "and You are required to withhold federal income tax from those payments." Nonresident aliens with IRC 1441IRC 1441Internal Revenue Code, Cornell LII withholding: flat 5%. See the Maine backup and nonresident withholding page for the trigger, rate, forms and statute.
Each row above links to the state page it came from. Rules change every year, so confirm with the department before filing.
What does not change by state
The federal filing rules for each form (who files, the 2026 thresholds, boxes and due dates) are on the federal forms pages; this page covers only what Maine adds. TIN matching, B-Notices, backup withholding and the IRC 6721IRC 6721Internal Revenue Code, Cornell LII penalty are federal. A payee in Maine who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.