2023 - 2025 Tax Alerts

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2023

• January (PDF)
  • Form W-4ME Has Changed, Effective January 1, 2023 Income Tax Withholding Exemption for Tribal Members
  • Sales Tax Exemption for Tribes, Tribal Members, and Tribal Entities, Effective January 1, 2023
  • Sales Tax Return Reporting Change; Sales Made On or Off Tribal Land, Effective January 1, 2023
  • Careers and Internships at MRS
  • Internal Revenue Service (IRS) Confirms Maine's $850 Relief Payments Not Subject to Federal Income Tax
  • Requirement to File Maine Amended Income Tax Returns Due to Change or Correction to the Credit for Tax Paid to Other Jurisdiction
  • Schedule No Longer Required with Potato Tax Shipper's Report
  • Careers and Internships at MRS
  • Revised Maine Individual Income Tax Instruction Booklet for 2022 Form 1040ME, Line 13 - Personal Exemptions
  • Careers and Internships at MRS
  • MRS Rulemaking Activity
    • Proposed Rule 102, “Electronic Funds Transfer (EFT)”
    • Proposed Rule 202, “Tree Growth Tax Law Valuations – 2023”
    • Proposed Rule 805, “Composite Filing”
    • Proposed Rule 808, “Corporate Income Tax Nexus”
    • Proposed Rule 810, “Maine Unitary Business Taxable Income, Combined Reports, and Tax Returns”
    • Proposed Rule 812, “Credit for Educational Opportunity”
    • Proposed Rule 813, “Property Tax Fairness Credit”
    • Maine I-File Individual Income Tax Filing System Deactivated - Effective April 24, 2023
    • The Maine Tax Portal is Here! Maine I-File, EZ-Pay, and MEETRS for Business Taxes Deactivated Soon
    • Careers and Internships at MRS
    • MRS Policy Clarification - Maine Estimated Tax: Overpayment of Tax Applied to Subsequent Estimated Tax
    • MRS Announces Staff Change
    • The Maine Tax Portal is Here! Maine I-File, EZ-Pay, and MEETRS for Business Taxes Deactivated Soon
    • Careers and Internships at MRS
    • MRS Rulemaking Activity
      • Adopted Rule 102, “Electronic Funds Transfer (EFT)”
      • Adopted Rule 202, "Tree Growth Tax Law Valuations - 2023"
      • Adopted Rule 805, "Composite Filing"
      • Adopted Rule 808, "Corporate Income Tax Nexus"
      • Adopted Rule 810, "Maine Unitary Business Taxable Income, Combined Reports, and Tax Returns"
      • Adopted Rule 812, "Credit for Educational Opportunity"
      • Adopted Rule 813, "Property Tax Fairness Credit"
      • MRS Rulemaking Activity
        • Proposed New Rule 325, "Sales to Tribes, Tribal Members, and Tribal Entities"
        • Proposed Rule 803, "Income Tax Withholding Reports and Payments"
        • Proposed New Rule 825, "Tribal Member Income from Sources on Tribal Land"
        • Forms W-2 and Forms 1099 Information Statements Electronic Filing Requirements Beginning 2024
        • Maine Tax Portal, Free Training Available
        • 2023 State Tax Symposium
        • Tax Training Offered by SCORE Maine
          • 2023 Maine Tax Practitioner Institute
          • 2023 Maine Tax Forum
          • Important Updates Affecting Taxable Years Beginning in 2023
            • Nonadmitted Insurance Premiums Tax
            • Pass-through Entity Composite Filing - New Form 1040C-ME
            • 2023 Maine Tax Law Changes
            • Notice of MRS Systems Outage Beginning Friday, October 6, 2023
            • Free Maine Individual Tax Return Preparation Services
            • Income Tax Withholding Unit - NEW Phone Number
            • MRS Conforms to Certain Federal Tax Relief in Disaster Situations
            • MRS Rulemaking Activity
              • Adopted New Rule 325, "Sales to Tribes, Tribal Members, and Tribal Entities"
              • Adopted Rule 803, "Income Tax Withholding Reports and Payments"
              • Adopted New Rule 825, "Tribal Member Income from Sources on Tribal Land"
              • November (PDF)
                • Updated 2024 State of Maine Individual Income Tax Rates
                • Updated 2024 Maine Individual Income Tax Withholding Tables
                • Reminder of Compliance with Maine Property Tax Laws
                • Maine Tax Portal, Free Training Available
                • Careers and Internships at MRS
                • DAFS Office of Tax Policy Draft Report on Developing a Fishing Community Protection Tax Incentive Program
                • Maine Tax Portal, Free Training Available
                • Careers and Internships at MRS

                2024

                • January (PDF)
                  • MRS Announces 2024 Income Tax Filing Season
                  • Federal Forms W-2 and Forms 1099 Information Statements Electronic Filing Requirements Beginning 2024
                  • Maine Tax Portal, Free Training Available
                  • Careers and Internships at MRS
                  • Maine Individual Income Tax Identity Verification Request Notice
                  • Maine Tax Portal, Free Training Available
                  • Careers and Internships at MRS
                  • Federal and Maine Tax Relief in Maine Disaster Areas
                  • Maine Tax Portal, Free Training Available
                  • Careers and Internships at MRS
                  • Pass-through Entity Composite Filing and Reporting of Federal Partnership-Level Audit and Administrative Adjustments Updates for Tax Year 2023
                  • MRS Rulemaking Activity
                    • Proposed New Rule 101, "General Administrative Provisions"
                    • Proposed Rule 102, "Electronic Funds Transfer (EFT)"
                    • Proposed Rule 104, "Filing of Maine Tax Returns"
                    • Proposed Rule 110, "Requests for Advisory Rulings"
                    • Proposed Rule 202, "Tree Growth Tax Law Valuations"
                    • Proposed Rule 603, "Maine Estate Tax After 2012"
                    • Proposed Rule 805, "Composite Filing"
                    • MRS Rulemaking Activity
                      • Proposed New Rule 811, "Student Loan Repayment Tax Credit"
                      • MRS Rulemaking Activity
                        • Proposed Rule 803, "Income Tax Withholding Reports and Payments"
                        • Adopted New Rule 815, "Dirigo Business Incentives Program"
                        • Federal and Maine Tax Relief in Maine Disaster Areas
                        • 2024 State Tax Symposium
                        • Careers and Internships at MRS
                        • April - #2 (PDF)
                          • MRS Rulemaking Activity
                            • Adopted New Rule 101, "General Administrative Provisions"
                            • Adopted Rule 102, "Electronic Funds Transfer (EFT)"
                            • Adopted Rule 104, "Filing of Maine Tax Returns"
                            • Adopted Rule 110, "Requests for Advisory Rulings"
                            • Adopted Rule 202, "Tree Growth Tax Law Valuations"
                            • Adopted Rule 603, "Maine Estate Tax After 2012"
                            • Adopted Rule 805, "Composite Filing"
                            • May (PDF)
                              • On Behalf of the Maine Board of Tax Appeals Rulemaking Activity Proposed Rule
                              • 2024 State Tax Symposium
                              • Careers and Internships at MRS
                              • May - #2 (PDF)
                                • MRS Rulemaking Activity
                                  • Proposed Rule 104, "Filing of Maine Tax Returns
                                  • Adopted Rule 803, "Income Tax Withholding Reports and Payments"
                                  • Adopted New Rule 811, "Student Loan Repayment Tax Credit"
                                  • MRS Rulemaking Activity
                                    • Proposed Rule 806, "Nonresident Individual Income Tax"
                                    • MRS Rulemaking Activity
                                      • Adopted Rule 104, "Filing of Maine Tax Returns"
                                      • Bulletin No. 3 - Cigarettes and Tobacco Products
                                      • 2024 Maine Tax Law Changes
                                      • MRS Rulemaking Activity
                                        • Adopted Rule 806, "Nonresident Individual Income Tax"
                                        • MRS Sales Tax Bulletin Update
                                          • General Information Bulletin No. 114