Maine Residency Affidavit, Individual Transferor, Maine Exception 3(A)

Residency Affidavit, Individual Transferor, Maine Exception 3(A)
REW-2
Clear

Print

Maine Real Estate Withholding
Form REW-2
Residency Affidavit,
Individual Transferor,
Maine Exception 3(A)

Maine Revenue Services
Income/Estate Tax Division - REW
Telephone: 207-626-8473

36 M.R.S. § 5250-A provides that a buyer (transferee) of real property located in Maine must withhold tax if the
seller (transferor) is not, as of the date of the transfer, a resident of the State of Maine. To inform the buyer that
withholding of tax is not required upon my disposition of a State of Maine property interest, I,			
___________________________________ 	, hereby certify the following:
(Name of seller)

Check only the box(es) that apply*:
	

The above named seller is a resident of Maine as of the date of transfer.

	

The above named seller was a resident of Maine during the previous income tax year and has not
established domicile outside of Maine as of the date of transfer.

*	 If you did not check either of the boxes above, do not complete this affidavit; the seller does not qualify as a 	
	 Maine resident under the requirements of 36 M.R.S. § 5250-A(1)(C).
Complete the following lines:
1. Seller’s social security number:________________________________________________________
2. Seller’s current home mailing address (do not list the address of the transferred property):
	

________________________________________________________________________________

3.	Date of Transfer:___________________________________________________________________
4.	Address of transferred property:_______________________________________________________
I understand that this certification may be disclosed to the State Tax Assessor by the buyer and that any false
statement contained herein is punishable by fine, imprisonment, or both.
____________________________________________________ 	

____________________________

____________________________________________________ 	

____________________________

Signature		Date
Spouse’s signature (if property is held jointly with spouse)		

Date

State of_______________
County of______________ , SS
Personally appeared the above named_______________________ , and acknowledged the above
(seller)

instrument to be his/her free act and deed in his/her said capacity.____________________________
(Notary Public)	

(Date)

Note: The buyer, or real estate person, must retain the original signed affidavit.
Revised: February 2022