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. The number of allowances claimed on federal Form W-4 must be reduced by any allowances claimed for the federal child tax credit. An employee wishing to claim more allowances on Form W-4ME than on Form W-4 must obtain a Personal Withholding Allowance Variance Certificate from Maine Revenue Services.
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; or
• An employee with a non-Maine address ...