Maine Annual Reconciliation of Income Tax Withheld

Annual Reconciliation of Income Tax Withheld
W-3ME
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Maine Revenue Services
Reconciliation of Maine
Income Tax Withheld in 2023

Form W-3ME

2023

Note: Electronic copies of payee statements
must be filed with Maine Revenue Services no
later than January 31. See instructions below.

Name	

99
*2206600*

Check here if this is an AMENDED return

Due February 28, 2024.

Withholding Account Number

Address	
City	

State	

ZIP Code

1.

Total Maine income tax withheld shown on payee statements.............................................................1. 	$

.

2.

Total Maine income tax reported on quarterly reports for the year (from Worksheet WH, line e).........2. 	$

.

3.

Third-party payers of sick pay (see instructions below). All others may skip this line.......................3. 	$

.

4.

Employers (see instructions). All others may skip this line..................................................................4. 	$

.

4a.	 Third-party payer name:.............4a.
4b. 	 Third-party payer ID Number:...........................................4b.

5.

Number of 2023 information statements submitted..............................................................................5.

Worksheet WH - Maine income tax withheld for each period
a.

January 1 - March 31.......................................1st Quarter..................................................................a.	 $

.

b.

April 1 - June 30.............................................. 2nd Quarter..................................................................b.	 $

.

c.

July 1 - September 30..................................... 3rd Quarter..................................................................c.	$

.

d.

October 1 - December 31................................ 4th Quarter..................................................................d.	 $

.

e.

Total Maine tax withheld for the year. Enter this amount on line 2................................................e.	$

.

Under penalties of perjury, I certify that the information contained on this return, report and attachment(s) is true and correct.

Date	

Signature	

Title (Owner, President, Partner, Member, etc.)	

Telephone

Note: 	 Maine Revenue Services (“MRS”) Rule 104 (Electronic Filing of Maine Tax Returns) generally requires electronic filing of Maine income

tax withholding returns, including Form W-3ME. Employers/payers unable to meet the electronic filing requirement because of undue
hardship may request a waiver from the State Tax Assessor. The request must be in writing and must include the name, address and
withholding account number of the business, a detailed explanation of why filing electronically poses a significant hardship and the length
of time for which you are requesting a waiver. Mail requests to: Maine Revenue Services, Withholding Unit, P.O. Box 1060, Augusta, ME
04332-1060. To view Rule 104, see www.maine.gov/revenue/publications (select “Laws & Rules”).
See instructions on page 2

Online Filing. Use the Maine Tax Portal to create and manage your Maine withholding tax account, file tax returns
(Form 941ME and Form W-3ME) and pay Maine income tax withheld at https://revenue.maine.gov. Bulk filing
is also available on the Maine Tax Portal for withholding tax for use by Payroll Service Providers and by other
withholding tax bulk filers. Payroll Service Providers and other bulk filers must register for the Maine Tax Portal and
obtain Maine Tax Portal usernames. Note that the current MRS Withholding I-File and MEETRS bulk filing programs will temporarily
remain available until fully phased out early in 2023.

General Instructions

Payee Statements - Due January 31

Employers and other payers who withhold Maine income tax
during the calendar year must file an annual reconciliation (Form
W-3ME) on or before February 28 of the following year. Generally,
total income tax withheld as shown on Form W-3ME should equal
the total withholding reported to MRS for the year on quarterly
returns and should also equal the total amount of Maine income tax
withheld as shown on all information returns furnished to payees. If
you are completing this form as a third-party payer of sick pay, lines
1 and 2 should differ only by the amount entered on line 3. If you
are completing this form as an employer issuing wage statements
that includes withholding reported by a third-party payer of sick
pay, lines 1 and 2 should differ only by the amount entered on line
4. Otherwise, if lines 1 and 2 do not agree, correct any reporting
errors by filing an amended quarterly return for each period in
which errors were made. See the instructions for Form 941ME for
further details.

MRS does not accept paper copies of payee statements
(Forms W-2 and 1099).

Specific Instructions
Entity Information. Enter the company’s withholding account
number, name and address in the space provided.
Line 1. 	 Enter total Maine withholding reported on payee
statements issued under this withholding account number (e.g.,
box 17 of federal Form W-2).
Line 2. Complete Worksheet WH and enter the amount from line e
on this line. This amount should equal the total Maine withholding
reported for this account for all quarters on Form 941ME. If you
amended one or more quarterly returns, include only the corrected
amount.	
Line 3. If you are a third-party payer of sick pay, enter the
amount of withholding, if any, included in your quarterly returns
that is reported on Annual Wage Statements (Forms W-2) issued
directly by the employer to employees.
Line 4. Employers only: Complete this line if you issue Forms W-2
that include withholding remitted to Maine by a third-party payer of
sick pay. Enter the amount of withholding remitted by the third-party
payer. Enter the third-party payer name on line 4a and the thirdparty payer ID number on line 4b.
Line 5. Enter total number of 2023 Forms W-2 and Forms 1099
submitted to MRS under this withholding account number.

Copies of payee statements required to be filed, or that are
filed voluntarily, with MRS must be filed in accordance with
the electronic filing specifications issued by MRS no later than
January 31 following the calendar year to which the payee
statements relate.
Employers and payroll processors that are required to electronically
file Forms W-2 with the Social Security Administration must report
such information directly to MRS for all employees who are Maine
residents and for all employees that have Maine-source income.
Any payer required to electronically file any type of 1099 form with
the Internal Revenue Service must report such information directly
to MRS for Maine residents and recipients of payments sourced to
Maine.
A person who is licensed to conduct pari-mutuel wagering or to
operate a slot machine in Maine must electronically file Form W-2G
with MRS for each payee for whom a statement is required to be
provided under federal regulations.
All others may, at their option, file annual statements electronically
with MRS or, for Forms 1099 only, through the Combined Federal/
State Filing Program. For more information, see MRS electronic filing
specifications for Form W-2 or Forms 1099 and W-2G, available at
www.maine.gov/revenue (select “Electronic Services”).
How to File:
File Form W-3ME separately from your Form 941ME return. Do
Not include Form W-3ME in the same envelope with Form 941ME.
Where to File:
Mail by FIRST CLASS MAIL to: 	 Maine Revenue Services
	
P.O. Box 1064
	
Augusta, ME 04332-1064.