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

Residency Affidavit, Entity Transferor, Maine Exception 3(A)
REW-3
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Form REW-3

Maine Revenue Services
Income/Estate Tax Division - REW
Tel. 207-626-8473

Residency Affidavit of Entity Transferor
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 transfer, a resident of the State of Maine. To inform the buyer that
withholding of tax is not required upon the disposition of State of Maine property interest, the undersigned hereby
certifies the following on behalf of _______________________________________________________ :
(Name of seller)

Check only the box that applies*:
Corporations. The above named entity is a resident corporation that is incorporated in the State of
Maine or is incorporated in a state other than Maine and maintains a permanent place of business in
Maine as of the date of transfer.
Estates and Trusts. The above named entity is a resident estate or trust which has not established
domicile outside of Maine as of the date of transfer.
Pass-through Entities. The above named entity is a resident partnership of which at least 75% of
ownership interest is held by residents of the State of Maine. Limited Liability Companies (“LLCs”) are
considered partnerships unless otherwise classified for federal income tax purposes, in which case the
LLC is classified in the same manner for real estate withholding as it is classified for federal income tax
purposes.
Enter percentage of ownership interest held by residents of Maine here: _____________%
* If you did not check one of the boxes above, do not complete this affidavit; the entity 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 employer identification number:_________________________________________________
2. Address of transferred property:_______________________________________________________
3. Seller’s current Maine office address (do not list the address of the transferred property):
________________________________________________________________________________
4. Seller’s current mailing address (do not list the address of the transferred property):
________________________________________________________________________________
The above named entity understands 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.
Authorized signature	

Title	

Date	

Contact person phone number

State of_______________________ , County of____________________ , SS
Personally appeared before me 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 escrow person, must retain a signed original affidavit.
Revised: December 2022