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E-filing information

Electronic filing mandate

Maine requires corporations (including tax-exempt entities) with total assets of $5 million or more as of the last day of that tax year to file their original Form 1120ME return by electronic data submission unless the taxpayer has been granted a waiver from mandatory participation under section .08 of Rule 104.
Maine also requires electronic filing for Form 941P-ME by subchapter S Corporations. However, if you use software that doesn't support electronic filing through Maine’s Modernized e-file system, Maine automatically grants a waiver from the electronic filing requirement for forms required to be filed for tax year 2022.

Returns supported for electronic filing

You can electronically file the following return types:
  • C Corporation
  • Consolidated / combined
  • Short year (Form 1120-ME only)
  • Amended
  • Estimates (filed with return)
  • Withholding (Form 941P-ME)

Returns not supported for electronic filing

You can't electronically file the following return types:
  • Short year Form 941P-ME
  • Extensions
  • Composite

Signature requirements for electronic filing

Maine doesn't have a specific signature form for corporate returns. Instead, Maine considers the act of completing and filing electronically an authorized signature.

Resubmit returns

If you need to make a change to a return that you've already electronically filed and Maine has already accepted it, you'll need to amend the return.
If Maine rejects the return, you can make the changes, correct the rejection, and resubmit. If the return can be retransmitted electronically, you'll need to file and have Maine accept it by the return due date or 24 hours after you initially received the rejected acknowledgement, whichever is later.
If the return can't be retransmitted electronically, you'll need to paper file by the return due date or 5 calendar days after you initially received the rejected acknowledgment, whichever is later. Include an explanation of why the return is being filed late and a copy of the rejection.

Attachments

If the federal return isn't supported for electronic filing by the IRS, you can still file the Maine return electronically. UltraTax CS will attach the federal return as a PDF.
Maine allows PDF attachments in the electronic file. If credit worksheets are calculating with the return, you'll need to manually attach them as PDFs. Main doesn't have specific naming conventions for the files you attach. The following forms automatically generate as a PDF and attach to the electronic file:
  • Form 1099ME
  • Form 2220ME
  • Schedule NOL
  • Depreciation Adjustment Worksheet
  • Required statements
  • General footnote
  • Elections
  • Custom statements

Payment methods

Maine allows electronic funds withdrawal (direct debit) or electronic funds transfer (EFT), check, or money order for balance due returns. Partial payments are allowed.
Bank information and a requested payment date are required when you're requesting EFW. Maine will use the bank information you enter on the federal
Bank
 screen. If you have different bank information for Maine, use the
MEBank
 screen in the
General
 folder.
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