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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, B, E, S, T and F.
• 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.

Quarterly UI Wage Reporting – ICESA 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$US-W2-20YY'. The Variables need to be entered in this form code for specific use in the installation.
Quarterly Form Code	Mandatory. Use standard form code, such as 'HL$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	Payment Year	Enter the year this report is being prepared for Derived user specified FROM-TO period converted to YYYY
6-14	Transmitter’s Federal EIN	Enter the transmitter's EIN Enter numeric characters only. Omit hyphens, prefixes and suffixes Derived from IDFDV Field Identifier: ‘TRAN EIN’
15-1	Taxing Entity Code	Constant ‘UTAX’
19-23	Not Required	Any information entered in these positions will be ignored
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	Not Required	Any information entered in these positions will be ignored
154-158	Transmitter ZIP Code	Enter a valid ZIP code Derived from IDFDV Field Identifier: ‘TRAN ZIP CODE’
159-163	Transmitter ZIP Code extension	If applicable, enter the four digit extension of ZIP code. Include hyphen in position 159 Derived from IDFDV Field Identifier: ‘TRAN ZIP EXTN’ (include ‘-‘ in position 159)
164-193	Transmitter Contact	Enter the title 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	Any information entered in these positions will be ignored

Record Name: Code B - Authorization Record (optional)#

Column	Description	Source
1-1	Record Identifier	Constant ‘B’
2-5	Payment Year	Enter the year this report is being prepared for
6-14	Transmitter’s Federal EIN	Enter the transmitter's EIN Enter numeric characters only. Omit hyphens, prefixes and suffixes
15-22	Computer	Enter the manufacturer’s name Derived from IDFDV Field Identifier: ‘BASIC COMPUTER’
23-24	Internal Label	Enter SL, NS, NL, AL or blank for diskette Derived from IDFDV Field Identifier: BASIC INTERNAL LABEL’ (seq 2100, first 2 characters)
25-25	Not Required	Any information entered in these positions will be ignored
26-27	Density	Enter 16, 62, 38 or blank for diskette
28-30	Recording Code (Character Set)	Enter EBC or ASC Always ‘ASC’ for diskette
31-32	Number of Tracks	Enter 09, 18 or blanks for diskette
33-34	Blocking Factor	Enter the blocking factor of the file. Not to exceed 85 Enter blanks for diskette
35-38	Taxing Entity Code	Constant ‘UTAX’
39-146 ME	Not Required	Any information entered in these positions will be ignored
147-190	Organization Name	Enter the name of the organization the media should be returned to Derived from IDFDV Field Identifier: ‘BASIC NAME’
191-225	Street Address	Enter the street address of the organization the media should be returned to Derived from IDFDV Field Identifier: ‘BASIC ADDRESS’
226-245	City	Enter the city of the organization the media should be returned to Derived from IDFDV Field Identifier: ‘BASIC CITY’
246-247	State	Enter the standard two character FIPS postal abbreviation Derived from IDFDV Field Identifier: ‘BASIC STATE’
248-252 ME	Not Required	Any information entered in these positions will be ignored
253-257	ZIP Code	Enter a valid ZIP code Derived from IDFDV Field Identifier: ‘BASIC ZIP CODE’
258-262	ZIP Code extension	If applicable, enter the four digit extension of ZIP code. Include the hyphen in position 258 Derived from IDFDV Field Identifier: ‘BASIC ZIP EXTN’
263-275	Not Required	Any information entered in these positions will be ignored

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 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	Any information entered in these positions will be ignored
149-153	ZIP code extension	If applicable, enter four digit extension of ZIP code. 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	Any information entered in these positions will be ignored
167-170	Taxing Entity Code	Constant ‘UTAX’
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’
173-187	UC Employer Account Number	Enter the UC Employer account number Derived from the IDGV State SUI Registration
188-189	Reporting Period	Enter 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	Any information entered in these positions will be ignored
209-217 ME	Preparer EIN
218-224 ME	Processor License Code
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	Any information entered in these positions will be ignored
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	Any information entered in these positions will be ignored

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	If applicable, enter employee's middle initial 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 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
52-63 ME	Not Required	Any information entered in these positions will be ignored
64-77	State QTR Unemployment Insurance Total Wages	Enter the total Quarterly wages subject to unemployment taxes
78-91	State QTR Unemployment Insurance Excess Wages	Enter the total Quarterly wages in excess of the state UI taxable wage base This field is not mandatory
92-105	State QTR Unemployment Insurance Taxable Wages	Enter the total State QTR UI total wages less state QTR UI excess wages This field is not mandatory
106-142 ME	Not Required	Any information entered in these positions will be ignored
143-146	Taxing Entity Code	Constant ‘UTAX’
147-156 ME	State Unemployment Insurance Account Number	Enter the State Unemployment Insurance Account Number Derived from the SUI Registration Number from IDGV
157-176 ME	Not Required
177-190 ME	Quarterly Wage subject to Maine state income tax	Not required
191-204 ME	Quarterly Maine income tax withheld	Enter the total Quarterly income tax withheld
205-205 ME	Seasonal Indicator
206-210 ME	Not Required	Any information entered in these positions will be ignored
211-211 ME	Wage Plan Code	Enter zeroes
212-212	Month-1 Employment	Enter ‘1’ if the employee, covered by UI, worked or receive pay for the pay period including the 12th day of the first reporting month, else enter ‘0’ Not required
213-213	Month-2 Employment	Enter ‘1’ if the employee, covered by UI, worked or receive pay for the pay period including the 12th day of the second reporting month, else enter ‘0’ Not Required
214-214	Month-3 Employment	Enter ‘1’ if the employee, covered by UI, worked or receive pay for the pay period including the 12th day of the third reporting month, else enter ‘0’ Not Required
215-225 ME	Withholding Account ID Number	Enter the Withholding Account ID Number Derived from IDFDV, Field Identifier: ‘OTHER EIN’
226-226 ME	Female Employment	Enter ‘1’ for Female, ‘0’ for Male
227-234 ME	Seasonal Period Start	Not used. Fill with zeroes
235-242 ME	Seasonal Period End	Not used. Fill with zeroes
243-275 ME	Not Required	Any information entered in these positions will be ignored

Record Name: Code T - Total Record #

Column	Description	Source
1-1	Record Identifier	Constant ‘T’
2-8	Total Number of Employees	Enter the total number of ‘S’ records since the last ‘E’ record
9-12	Taxing Entity Code	Constant ‘UTAX’
13-22 ME	UC Employer Account Number	Enter the UC Employer account number Derived from the SUI Registration Number from IDGV
23-26 ME	Not Required	Any information entered in these positions will be ignored
27-40	State QTR Unemployment Insurance Total Wages for employer	Enter the QTR wages subject to state unemployment taxes Total of this field on all ‘S’ records since the last ‘E’ record
41-54	State QTR Unemployment Insurance Excess Wages for employer	Enter the QTR wages in excess of the State UI taxable wage base Total of all ‘S’ records since the last ‘E’ record
55-68	State QTR Unemployment Insurance Taxable Wages for employer	Enter the QTR UI total wages less the State QTR UI excess wages Total of all ‘S’ records since the last ‘E’ record
69-87 ME	Not Required	Any information entered in these positions will be ignored
88-100	UI Contributions Due	Enter the total UI taxes due QTR State UI taxable wages times UI tax rate
101-111 ME	Competitive Skills Scholarship Fund Assessment Due	Fill with zeroes
112-122 ME	Voucher Payments	Enter the total Income Tax Withholding Payments made
123-133 ME	Income Tax Withholding Due	Tax Withheld – (Credit + Voucher Payment)
134-144 ME	Blanks	Fill ith blanks
145-148 ME	Adjusted UC Contribution Rate	Required. Enter the Adjusted UC Contribution Rate
149-152 ME	Competitive Skills Scholarship Fund assessment rate	Fill with zeroes
153-173 ME	Not Required	Any information entered in these positions will be ignored
174-174 ME	ACH Debit Election	Fill with blanks
175-185	Total Payment Due	Enter the total Amount Due with this Return (Total Income Tax Withholding + UC Contributions)
186-186 ME	ACH Account Type	Fill with blanks
187-195 ME	ACH Bank Routing Number	Fill with blanks
196-212 ME	ACH Bank Account Number	Fill with blanks
213-226	State Income Tax withheld	Enter the Maine Income Tax Withheld this quarter
227-233	Month-1 Employment for Employer	Enter the total number of employees, covered by UI, who worked or receive pay for the pay period including the 12th day of the first reporting month Total of all ‘S’ records after the last ‘E’ record Right justify and fill with zeroes
234-240	Month-2 Employment	Enter the total number of employees, covered by UI, who worked or receive pay for the pay period including the 12th day of the second reporting month. Total of all ‘S’ records after the last ‘E’ record Right justify and fill with zeroes
241-247	Month-3 Employment	Enter the total number of employees, covered by UI, who worked or receive pay for the pay period including the 12th day of the third reporting month. Total for all ‘S’ records after the last ‘E’ record Right justify and fill with zeroes
248-254 ME	Female Employment Month-1	Right justify and fill with zeroes
255-261 ME	Female Employment Month-2	Right justify and fill with zeroes
262-268 ME	Female Employment Month-3	Right justify and fill with zeroes
269-275 ME	Blanks	Any information entered in these positions will be ignored

Record Name: Code F - Final Record #

Column	Description	Source
1-1	Record Identifier	Constant ‘F’
2-11	Total Number of Employees in File	Enter the total number of ‘S’ records in the entire file
12-21	Total Number of Employers in File	Enter the total number of ‘E’ records in the entire file
22-25	Taxing Entity Code	Constant ‘UTAX’
26-40 ME	Not Required	Any information entered in these positions will be ignored
41-55	Quarterly State Unemployment Insurance Total Wages in File	Enter the total QTR wages subject to State UI tax Total of this field for all ‘S’ records in the file
56-275 ME	Not Required	Any information entered in these positions will be ignored

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Notes#

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