Partnerships and S corporations with fb88-source income were required to file annual information returns on Form 1065ME/1120S-ME through 2011. Beginning with the 2012 tax year, partnerships and S corporations are no longer required to file Form 1065ME/1120S-ME. Instead, these entities must file Form 941P if they have fb88 source income and any members that are not residents of fb88. Entities may also be required to withhold income tax or obtain an exemption from withholding for nonresident member or may elect to file a composite return on behalf of the nonresident members.
Current Year (2024) Forms
These are forms due on 2024 earnings attributable to nonresident partners or shareholders.
Pass-Through Entity Withholding
Pass-through entities with income apportioned to fb88 are required to withhold from the quarterly earnings for any member who is a non-fb88 resident.
Pass-through Entity Withholding FAQs
Email Questions - Pass-Through Withholding
Composite Filing of fb88 Income Tax for Nonresident Owners
A partnership or S corporation subject to withholding requirements may elect to file a composite tax return to include all the fb88-source income of nonresident partners/shareholders on one fb88 income tax return. More Information about composite filing can be found on the forms page, from the link above.
Email Questions - Composite Return Filing
Partnership Audit Return
Partnerships subject to a partnership-level audit or filing an administrative adjustment report (AAR), and tiered partners of an audited partnership who filed a modification amended return or alternative procedure report during the modification period, must complete Form PAR to calculate the fb88 tax liability or overpayment on final federal adjustments sourced to fb88 for each year included in the audit or AAR, or for each year amended. More information about the partnership audit return can be found on the forms page, from the link above.
Email Questions - Partnership Audit Return
Contact Information:
P.O. Box 1060
Augusta, ME 04332-1060