Periodic Returns. Semi-weekly deposits for employers whose total withholding tax liability was $18,000 or more during the lookback period accompanied by payment voucher (Form 900ME). When the payday falls on a Wednesday, Thursday, or Friday, the taxes must be deposited by the following Wednesday. When the payday falls on a Saturday, Sunday, Monday, or Tuesday, the taxes must be deposited by the following Friday.
Quarterly Form 941-ME must be filed by the last day of month following end of the quarter for employers whose total withholding tax liability is less than $18,000 during the lookback period. Quarterly Form 941/C1-ME must be filed by the last day of the month following the quarter for semi-weekly depositors.
Annual Reconciliation Returns. Form W-3 ME due by February 28.
Timely Filing. Any report or return transmitted through the mail shall
be deemed filed and received by the state on the date shown by the post office
cancellation mark stamped on the envelope or wrapper. If the date for filing any
report or return falls on a Saturday, Sunday, or legal holiday, the filing shall
be considered timely if performed on the next business day.