You must file the 1099 forms only if there is state tax withholding.
|Filing Type||Due Date|
|Electronic Filing||January 31|
The state of Maine participates in the CF/SF program. The 1099s will automatically be forwarded by IRS.
Note: Form 1099 should not be submitted to both the IRS (CF/SF) and directly to MRS, as doing so will cause duplicate filings.
The state of Maine mandates the filing of the Reconciliation of Maine Income Tax Withheld FORM W-3ME, along with the required 1099 forms.
Be sure to file the Reconciliation of Maine Income Tax Withheld Form W-3ME directly with the state.
The state of Maine accepts only e-filing.