Maine 1099 filing requirements (2026)

Maine generally requires state 1099 filing only when you withheld Maine income tax from the payment. Those forms are due January 31 (February 2, 2026 for tax year 2025 because January 31 fell on a Saturday). Otherwise the federal filing is generally enough.

Statute 36 M.R.S. §5242 lets the State Tax Assessor require information returns, due January 31, for payments of $600 or more ($10 for interest/dividends). The Assessor's actual requirement, MRS Rule 803.07(D), is narrower. A payer 'required to electronically file with the IRS any type of 1099 form' must report it to MRS for Maine residents and Maine-source recipients. Federal e-filing is required at 10 or more information returns in aggregate. The 2025 MRS spec lists 1099-NEC among the required forms. Any payer that withheld Maine tax and did not report it per payee on Form 941ME Schedule 2 must also file 1099s. Because the rule ties to forms required federally, the $600 statutory figure is the limit of the Assessor's authority, not an independent filing threshold in practice. MRS has not published 2026/OBBBA-specific threshold guidance.

Maine participates in the IRS Combined Federal/State Filing (CF/SF) program. Direct filing with the state is still required.

MRS 2025 Form 1099/W-2G e-file specifications: payers required to file at least 10 federal W-2s and 1099s in aggregate must e-file them with MRS through the Maine Tax Portal. 'Do not use the combined Fed/State Program', and the CF/SF indicator field must be blank. Form W-3ME (annual reconciliation) was discontinued for tax years after 2023; per-payee withholding is reported on Form 941ME Schedule 2. The penalty is $50 per failure (36 M.R.S. §5242). MRS expects to accept the IRS XML (IRIS) format starting with tax year 2026 forms due in 2027.

January 31 (February 2, 2026 for tax year 2025 because January 31 fell on a Saturday). Federal Form 1099-NEC for 2026 payments is due by February 1, 2027.