The rules
| 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. |
| Due date | January 31 (TY2025 forms due February 2, 2026). Form W-3ME annual reconciliation due February 28 (not confirmed on the FAQ page as of September 2026). |
| How | Maine Tax Portal (MTP) only, Pub 1220 format; MRS does not accept paper or magnetic media. Federal 10-form e-file threshold applies. $50 penalty per form not filed. |
| State 1099-K threshold | None; follows federal, but 1099-K must be filed with MRS when federally e-filed for Maine residents/Maine-source payees. |
| Nonresident withholding | None on nonresident independent contractors; Maine withholds only on wages and nonresident pass-through members. No backup-withholding rule. |
- MRS: ‘Do not mail forms to MRS or use the combined fed/state program’; the 1099 specification says files must be submitted directly to MRS only.
- 2025 Final 1099/W-2G specification revised December 10, 2025; a TY2026 version was not posted as of September 2026.
Questions people ask about Maine
Do I have to file 1099s directly with Maine?
Yes, when Maine tax was withheld on the payment. Even without withholding, Maine requires a direct filing in some cases. 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?
January 31 (TY2025 forms due February 2, 2026). Form W-3ME annual reconciliation due February 28 (not confirmed on the FAQ page as of September 2026).
How do I file 1099s with Maine?
Maine Tax Portal (MTP) only, Pub 1220 format; MRS does not accept paper or magnetic media. Federal 10-form e-file threshold applies. $50 penalty per form not filed.
Does Maine have its own 1099-K threshold?
None; follows federal, but 1099-K must be filed with MRS when federally e-filed for Maine residents/Maine-source payees.
Does Maine require withholding on payments to nonresident contractors?
None on nonresident independent contractors; Maine withholds only on wages and nonresident pass-through members. No backup-withholding rule.
Verified September 24, 2026 against https://www.maine.gov/revenue/faq/income-tax-withholding. Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 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.