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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 tab must be set up for ‘State Registration’ for State/Province: Maine.
• The IDGV Variables 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 tab must be set up with ‘State SUI Registration’ for State/Province: Maine
• The IDGV Variables 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) #

Record Name: Code RE - Employer Record (Same as the Federal Code RE)#

Record Name: Code RW - Employee Wage Record (Same as the Federal Code 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)#

Record Name: Code RF - Final Record (Same as the Federal Code 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#

NOTE: The following ‘Not Required’ fields may or may not always contain blanks.
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	Any information entered in these positions will be ignored
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 total of all T Records, Locations 213 - 226 in the file.
56-275 ME	Not Required	Fill with blanks

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Notes#

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