- Paper: Letter (8.5in x 11in)
- Copies to print: 2
- Give a blank form to a new employee or to employees who have changes in their tax situation.
- The employee fills up this form and returns it to the employer.
- Employer to keep a copy for their record.
- If employee meets conditions listed below, mail to:
MAINE REVENUE SERVICES
PO BOX 1060
AUGUSTA ME 04332-1060
- Employers must keep a copy for their records.
- An employer is required to submit a copy of this form along with a copy of any supporting information provided by the employee/payee to MRS if:
- The employer is required to submit a copy of federal W-4 to the IRS either by written notice or by published guidance
- An employee performing personal services in Maine furnishes a form W-4ME to the employer containing a non-Maine address and, for any reason, claims no Maine income tax is to be withheld.
- This submission is not required if the employer reasonably expects that the employee will earn annual Maine-source income of less than $5,000 or if the employee is a nonresident working in Maine for no more than 12 days for the calendar year and is therefore exempt from Maine income tax withholding.
For newly hired employees to report their withholding exemption to their employer. It is also for employees who have recently changed their tax status which will affect their withholding exemptions.