[{TableOfContents }]

!!!Maine Annual and Quarterly Reporting
 

!!Set Up
This document contains abbreviated set up requirements for the State of Maine only.  Please refer to the general document ([Tax Reporting - US General]) for other setup procedures that may also be required.

!IDGV - State Registration
*The [IDGV Definition|IDGV#DefinitionTab] tab must be set up for ‘State Registration’ for State/Province: Maine.
*The [IDGV Variables|IDGV#VariablesTab] tab must be set up for ‘State Registration’ for State/Province: Maine.
*‘W2 STATE MEDIA FILING’- ME state accepts W2 wage report with federal and other state information, therefore, the Media Filing variable can be set to ‘01’, which will include state information in the Federal File.  (However it must be set to ‘02’ if a W2 magnetic media file is required for the state of ME only.)

!IDGV - State SUI Registration
*The [IDGV Definition|IDGV#DefinitionTab] tab must be set up with ‘State SUI Registration’ for State/Province: Maine
*The [IDGV Variables|IDGV#VariablesTab] tab must be set up with ‘State SUI Registration’ for State/Province: Maine
**‘W2 STATE MEDIA FILING’- Must be ‘02’ to generate UI wage magnetic media file for state of Maine.

!!State File Procedures
*The State of Maine Department of Revenue accepts filing of Quarterly UI wages via magnetic media using the [ICESA] format.
*Records required for the UI wage reporting: Code A, E, S, T and F.  Record Code R is optional.
*When using the EFW2 format to file for the state of Maine, [IDGV] must set up as follows:
**for State Registration of Maine, the IDGV Variable:
***‘W2 STATE MEDIA FILING’ 02 – State requires its own file, do not include other state information in the state file.

!Annual W2 Wage Reporting – EFW2 File Format
[RPYEU] must be run with the following report parameters and filters defined to generate the Maine State file information:\\ \\

__RPYEU Report Parameters__
|Annual Form Code|Use standard form code, such as 'HL$US-W2-YYYY'
|Period Type|Mandatory. Defines the period type.  Enter "Year" for Annual reporting and "Quarter" for quarterly reporting.
|Period End Date|Mandatory.  Defines the end date of the reporting period.
|Media Format|Mandatory.  Defines the Federal file format for SSA reporting (includes 'RW' and 'RS' records).
|Directory Name| Mandatory.  Defines the name of the government Magnetic Media file.  Must be defined or an output file will not be produced
|Media File Name|Mandatory.  Defines the media file name of the data being uploaded.  Must be defined or an output file will not be produced

__RPYEU Report Filters__
|Select State: Maine, USA

!!State Media Magnetic Media Reporting – EFW2 File Format
!Record Name: Code RA - Transmitter Record (Same as the Federal Code RA)	
[{InsertPage page='W2_EFW2_RECORD_RA'}]
\\

!Record Name: Code RE - Employer Record (Same as the Federal Code RE)
[{InsertPage page='W2_EFW2_RECORD_RE'}]
\\

!Record Name: Code RW - Employee Wage Record (Same as the Federal Code RW)
[{InsertPage page='W2_EFW2_RECORD_RW'}]
\\

!Record Name: Code RS - State Wage Record (Specific for the State of Maine)
||Column||Description||Source
|1-2|Record Identifier|Constant "RS"
|3-4|State code|Enter the appropriate FIPS postal numeric code. Numeric Code for Maine is "23" \\System Derived from the State being reported, from [IDFDV] sequence 7000
|5-9 ME|Blank|Fill with blanks
|10-18|Social Security Number|Enter the employee's SSN\\If an invalid SSN is encountered, this field is entered with zeroes. \\Derived from [IDFDV] W2-EE-SSN Field Identifier (seq 2500)
|19-33|Employee First Name|Enter the employee’s first name \\Left justify and fill with blanks. \\Derived from [IDFDV] Field Identifier: ‘W2-EE-FIRST-NAME’ (seq 2510)
|34-48|Employee Middle Name or Initial|If applicable, enter the employee’s middle name or initial \\Left justify and fill with blanks. \\Derived from [IDFDV] Field Identifier: ‘W2-EE-MIDDLE’ (seq 2520)
|49-68|Employee Last Name|Enter the employee’s last name \\Left justify and fill with blanks. \\Derived from [IDFDV] Field Identifier: ‘W2-EE-LAST-NAME’ (seq 2530)
|69-72|Employee Suffix|If applicable, enter the employee’s alphabetic suffix \\Left justify and fill with blanks.  \\Derived from [IDFDV] Field Identifier: ‘W2-EE-SUFFIX’ (seq 2540)
|73-94|Employee Location Address|Enter the employee’s location address (Attention, Suite, Room Number, etc.).\\Left justify and fill with blanks \\Derived from [IDFDV] Field Identifier: ‘W2-EE-LOCN-ADDR’ (seq 2600)
|95-116|Employee Delivery Address|Enter the employee’s delivery address\\Left justify and fill with blanks \\Derived from [IDFDV] Field Identifier: ‘W2-EE-DELIV-ADDR’ (seq 2610)
|117-138|Employee City|Enter the employee’s city \\Left justify and fill with blanks \\Derived from [IDFDV] Field Identifier: ‘W2-EE-CITY’ (seq 2620)
|139-140|Employee State Abbreviation|Enter the employee’s State \\Left justify and fill with blanks \\Derived from [IDFDV] Field Identifier: ‘W2-EE-STATE’ (seq 2630)
|141-145|Employee ZIP Code|Enter the employee’s zip code\\Left justify and fill with blanks \\Derived from [IDFDV] Field Identifier: ‘W2-EE-ZIP’ (seq 2640)
|146-192 ME|Blank|Fill with blanks
|193-194|Employee Country Code|If one of the following applies, fill with blanks: \\ \\* One of the 50 States of the U.S.A. \\* District of Columbia \\* Military Post Office (MPO) \\* American Samoa \\* Guam \\* Northern Mariana Islands \\* Puerto Rico \\* Virgin Islands \\ Otherwise, enter the applicable Country Code. \\Left justify and fill with blanks \\Derived from [IDFDV] Field Identifier: ‘W2-EE-COUNTRY’
|195-247 ME|Blank|Fill with blanks
|248-258|Maine Withholding Account Number|If Maine withholding reported in position 287-297 is greater than zero, enter the employer’s 11 digit Maine State Withholding Account Number. \\No hyphen. Left justify and fill with blanks.
|259-273 ME|Blank|Fill with blanks
|274-275|State code|Enter the appropriate FIPS postal numeric code. Maine is “23” \\Left justify and fill with blanks \\System Derived from the State being reported
|276-286|State Taxable Wages|Enter the compensation paid to the employee for services performed in Maine\\Left justify and fill with blanks  \\Derived from [IDFDV] Field Identifier: ‘W2-ST-WAGE-HOME’(7020) and ‘W2-ST-WAGE-WORK’ (7030)
|287-297|State Income Tax Withheld|Enter the total of the employee's Maine Income Tax Withheld\\Left justify and fill with blanks \\Derived from [IDFDV] Field Identifier: ‘W2-ST-TAX-HOME’ (7040) and ‘W2-ST-TAX-WORK’ (7050)
|298-307||MEPERS Contribution|For public employers who participate in the MEPERS, enter the amount of pick-up contributions deducted from the employee’s salary and contributed to MEPERS on behalf of the employee.
|308-512 ME|Blank|Fill with blanks

;Multiple Code RS records:Multiple code RS records are generated for an employee if there is applicable county, city or school district tax information to be reported for a state.  In this case, the state wages and tax will be zero for the subsequent code RS records.

!Record Name: Code RT - Total Record (Same as the Federal Code RT)
[{InsertPage page='W2_EFW2_RECORD_RT'}]
\\

!Record Name: Code RF - Final Record (Same as the Federal Code RF)
[{InsertPage page='W2_EFW2_RECORD_RF'}]


!!Quarterly UI Wage Reporting – ICESA Format
The State of Maine aceepts quarterly UI reporting via magnetic media in the ICESA format.  \\Record Codes A, E, S, T, and F are required.  Record Code R is optional.

[RPYEU] must be run with the following report parameters and filters defined to generate the State of Maine UI file information:\\ \\

__RPYEU Report Parameters__
|Annual Form Code|Use standard form code, such as 'HL$US-W2-20YY'. The Variables need to be entered in this form code for specific use in your installation.
|Quarterly Form Code|Mandatory. Use standard form code, such as 'HL$US-QTR-20YY'.  Required to produce the UI wage file in the [ICESA] format. 
|Period Type|Mandatory. Defines the period type.  Enter "Quarter" for quarterly reporting.
|Period End Date|Mandatory.  Defines the end date of the reporting period.
|Media Format|Mandatory.  State SUI File Format 
|Directory Name| Mandatory.  Defines the name of the government Magnetic Media file.  Must be defined or an output file will not be produced
|Media File Name|Mandatory.  Defines the media file name of the data being uploaded.  Must be defined or an output file will not be produced

__RPYEU Report Filters__
|Select State: Maine, USA

!!Quarterly UI Wage Magnetic Media Reporting - ICESA Format
%%information NOTE: The following ‘Not Required’ fields may or may not always contain blanks.%%\\
%%information NOTE: Columns marked with 'ME' indicate it is a Maine specific requirement which is not the standard record format%%

!Record Name: Code A -  Transmitter Record 	
||Column||Description||Source
|1-1|Record Identifier|Constant ‘A’
|2-5|Tax Year|Enter the year this report is being prepared for \\Derived from the user specified FROM-TO period converted to YYYY
|6-14|Transmitter’s Federal EIN|Enter the transmitter's Federal EIN \\Enter numeric characters only. Omit hyphens, prefixes and suffixes \\Derived from [IDFDV] Field Identifier:  ‘TRAN EIN’
|15-18 ME|Taxing Entity Code|Constant ‘	WITH’
|19-23 ME|Not Required|Fill with blanks
|24-73|Transmitter Name|Enter the transmitter's name of the organization submitting the file \\Derived from [IDFDV] Field Identifier: ‘TRAN NAME’
|74-113|Transmitter Street Address|Enter the street address of the organization submitting the file \\Derived from [IDFDV] Field Identifier: ‘TRAN ADDRESS’
|114-138|Transmitter City|Enter the city of the organization submitting the file \\Derived from [IDFDV] Field Identifier: ‘TRAN CITY’
|139-140|Transmitter State|Enter the standard two character FIPS postal abbreviation \\Derived from [IDFDV] Field Identifier:  ‘TRAN STATE’
|141-153 ME|Not Required|Fill with blanks
|154-158|Transmitter ZIP Code|Enter a valid ZIP code \\Derived from [IDFDV] Field Identifier: ‘TRAN ZIP CODE’
|159-163|Transmitter ZIP Code extension|Enter the four digit extension of ZIP code, If applicable.  Include hyphen in position 159 \\Derived from [IDFDV] Field Identifier: ‘TRAN ZIP EXTN’ (include ‘-‘ in position 159)
|164-193|Transmitter Contact|Enter the name of the individual from transmitter's organization responsible for the accuracy of the wage report \\Derived from [IDFDV] Field Identifier:  ‘TRAN CONTACT’
|194-203|Transmitter Contact Telephone Number|Enter the telephone number the transmitter's contact can be reached at \\Derived from [IDFDV] Field Identifier: ‘TRAN CONTACT PHONE’
|204-207|Telephone Extension|Enter the transmitter's contact telephone extension \\Derived from [IDFDV] Field Identifier:  ‘TRAN CONTACT EXTN’
|208-275 ME|Not Required|Fill with blanks


!Record Name: Code E - Employer Record 	
||Column||Description||Source
|1-1|Record Identifier|Constant ‘E’
|2-5|Payment Year|Enter the year this report is being prepared for
|6-14|Federal EIN|Enter the employer's Federal EIN \\Numeric characters only.  \\Derived from the [IDGV] State SUI Registration
|15-23 ME|Not Required|Fill with blanks
|24-73|Employer Name|Enter the first 50 positions of the employer’s name exactly as registered with the state UI agency \\Derived from the Entity 
|74-113|Employer Street Address|Enter the employer's street address  \\Derived from the Entity Location
|114-138|Employer City|Enter the employer’s City \\Derived from the Entity Location
|139-140|Employer State|Enter the standard two character FIPS postal abbreviation of the employer’s address \\Derived from the Entity Location
|141-148 ME|Not Required|Fill with blanks
|149-153|ZIP code extension|Enter four digit extension of ZIP code, if applicable.  Include the hyphen in position 149 \\Derived from the Entity Location
|154-158|ZIP code|Enter a valid ZIP code \\Derived from the Entity Location.
|159-166 ME|Not Required|Fill with blanks
|167-170 ME|Taxing Entity Code|Constant ‘WITH’
|171-172|State Identifier Code|Enter the state FIPS postal numeric code for the state the wages are being reported for\\The Code for Maine is ‘23’
|173 ME|Schedule 2 Waiver \\Line A Form 941ME|Enter 1 if a waiver has been granted, otherwise enter 0. \\Must match Code T record position 13 and Code E record position 190 must be ‘0’. 
|174-187 ME|Not Required|Fill with blanks
|188-189|Reporting Period|Enter the last month of the calendar quarter the report applies to, such as 03, 06, 09 or 12
|190-190|No Workers/No Wages|Enter ‘0’ to indicate that the ‘E’ record will not be followed by the ‘S’ record\\Enter ‘1’ to indicate otherwise
|191-208 ME|Not Required|Fill with blanks
|209-217 ME|Payroll Processor EIN|Enter the EIN of the Payroll Processor. If self-prepared, enter zeros. 
|218-224 ME|Processor License Number|Enter the Maine Payroll Processor License Number. 
|225-228 ME|Total Number of Employees Subject to Maine Withholding|Enter the total of all employees in the ‘S’ record who are subject to Maine withholding tax
|229-257 ME|Not Required|Fill with blanks
|258-268 ME|Withholding Account ID Number|Enter the Maine Withholding Account ID Number \\Derived from [IDFDV] Field Identifier: ‘OTHER EIN’
|269-275 ME|Not Required|Fill with blanks

!Record Name: Code S – Employee Wage Record 
||Column||Description||Source  
|1-1|Record Identifier|Constant ‘S’
|2-10|Social Security Number|Enter the employee's SSN.  If not known, enter ‘I’ and fill with blanks \\If an invalid SSN is encountered, this field is entered with zeroes. 
|11-30|Employee Last Name|Enter the employee’s last name \\Left justify and fill with blanks. \\Derived from [IDFDV] Field Identifier: ‘W2-EE-LAST-NAME’ (seq 2530)
|31-42|Employee First Name|Enter the employee’s first name \\Left justify and fill with blanks. \\Derived from [IDFDV] Field Identifier: ‘W2-EE-FIRST-NAME’ (seq 2510)
|43-43|Employee Middle Initial|Enter employee's middle initial, if applicable\\Leave blank if no middle initial
|44-45|State Code|Enter the state FIPS postal numeric code for the state wages are being reported for.  Maine's is code ‘23’
|46-51 ME|Reporting Quarter and Year|Enter the last month of the quarter this report applies to.  \\Example: 0620YY for 2nd quarter of 20YY
|52-142 ME|Not Required|Fill with blanks
|143-146|Taxing Entity Code|Constant ‘WITH’
|147-190 ME|Not Required|Fill with blanks
|191-204 ME|Quarterly Maine Income Tax Withheld|Enter the total Quarterly Maine income tax withheld
|205-214 ME|Not Required|Fill with blanks
|215-225 ME|Withholding Account ID Number|Enter the Withholding Account ID Number \\Derived from [IDFDV], Field Identifier: ‘OTHER EIN’
|226-275 ME|Not Required|Fill with blanks

!Record Name: Code T - Total Record	
||Column||Description||Source
|1-1|Record Identifier|Constant ‘T’
|2-8|Total Number of S Records|Enter the total number of ‘S’ records since the last ‘E’ record
|9-12|Taxing Entity Code|Constant 'WITH'
|13 ME|Schedule 2 Waiver \\Line A Form 941ME|Enter 1 if a waiver has been granted, otherwise enter 0. \\Must match E record position 173 and E record position 190 must be ‘0’
|14-111 ME|Not required|Fill with blanks
|112-122 ME|Voucher Payments|Enter the Total Income Tax Withholding Payments made. Semi-weekly deposits. \\Total entered here must equal the sum of all R Records Locations 19-27.
|123-136 ME|Income Tax Withholding Due|Tax Withheld – (Credit + Voucher Payment) \\Fill with zeros if this amount is not applicable. \\ Right justify, fill with zeros \\Do not use ANY punctuation (decimal point is assumed). \\Negative (credit) amounts ARE ALLOWED using minus sign (-). \\ \\T Record Location 213-226 minus 112-122 must equal the total entered 
|137-174 ME|Not Required|Fill with blanks
|175-188 ME|Total Payment Due|Enter the total Amount Due with this Return \\(Total Income Tax Withholding + UC Contributions)
|189-212 ME|Not required|Fill with blanks
|213-226|Quarterly State Income Tax withheld|Enter the Maine Income Tax Withheld this quarter \\Enter the sum of Location 191-204 of all S Records since the last E Record
|227-275 ME|Not required|Fill with blanks

!Record Name: Code R - Reconcilitation Record (Optional)
TOTAL OF R RECORDS MUST EQUAL T RECORD, LOCATIONS 112-122
\\For employers required to remit Semi-weekly Payments of Withheld Income Taxes. Complete one R record for each semi-weekly payment submitted during the quarter. If no withholding payments were made during the quarter, an R record is not required. \\

||Column||Description||Source
|1|Record Identifier|Constant 'R'
|2-9 ME|Date Wages Paid|If semi-weekly payments were deposited with Maine Revenue Services during the quarter, there needs to be one R record for each deposit representing each date wages were paid. \\Enter date wages or distribution paid to employees or payees \\Format in MMDDYYYY. \\Numeric values only.
|10-18 ME|Not required|Fill with blanks
|19-27 ME|Amount Deposited|Enter the amount of the withholding payment deposited with Maine Revenue Services for the payment period in locations 2 – 9. \\The sum of amounts entered in this location or all R Records must equal the T Record Locations 112-122.
|28-275 ME|Not required|Fill with blanks


!Record Name: Code F - Final Record	
||Column||Description||Source
|1-1|Record Identifier|Constant ‘F’
|2-11|Total Number of S Records in File|Enter the total number of ‘S’ records in the entire file
|12-21|Total Number of E Records in File|Enter the total number of ‘E’ records in the entire file
|22-25|Taxing Entity Code|Constant ‘WITH’
|26-40 ME|Not Required|Fill with blanks
|41-55|Quarterly State Withholding Total|Enter the total quarterly withholding reported. \\Include all income tax withholding reported in the file. \\This field must equal the total of all T Records, Locations 213 - 226 in the file. 
|56-275	ME|Not Required|Fill with blanks


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![Notes|Edit:Internal.Tax Reporting - ME]
[{InsertPage page='Internal.Tax Reporting - ME' default='Click to create a new notes page'}]