Forms. New employees and employees changing their number of withholding allowances must provide their employer with Form W-4ME to designate the number of allowances for Maine income tax withholding. Maine withholding allowances claimed on Form W-4ME are no longer based on federal Form W-4 information. An employee wishing to claim more allowances than Form W-4ME allows must obtain a Personal Withholding Allowance Variance Certificate from Maine Revenue Services (MRS).
An employer is required to submit a copy of Form W-4ME, along with a copy of any supporting information provided by the employee, to Maine Revenue Services if either of the following circumstances apply:
• The employer is required to submit a copy of federal Form W-4 to the Internal Revenue Service.
• An employee with a non-Maine address claims exemption from Maine ...