Maine 1099 Filing Requirements

Tax year 2026 · ME · Last verified April 26, 2026

CF/SF Participation

Listed in CF/SF but rejects it operationally

Direct Filing Portal

Maine Tax Portal (MTP) at revenue.maine.gov

Registration

Required

Filers must register on the Maine Tax Portal (MTP) at revenue.maine.gov. Out-of-state businesses that are not otherwise required to register or pay Maine taxes must still create an MTP account to upload Forms W-2 and 1099. The transmitter's TIN in the file's T record must match the TIN associated with the MTP login. Maine does NOT accept submissions through the IRS Combined Federal/State Filing Program; do not use CF/SF.

E-file Threshold

10+ forms

Filing requirements by form

Form	Method	Deadline	Detail
1099-INT Interest income	Direct state filing	January 31	View detail →
1099-MISC Miscellaneous information	Direct state filing	January 31	View detail →
1099-NEC Nonemployee compensation	Direct state filing	January 31	View detail →

General notes

Maine requires direct electronic filing of Forms 1099 with Maine Revenue Services (MRS) through the Maine Tax Portal (MTP). Filers who meet the federal 10-return aggregate electronic-filing threshold (W-2 + 1099 combined) must file electronically with MRS — and Maine specifically directs filers NOT to use the IRS Combined Federal/State Filing Program. The accepted form types are 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-R, and W-2G; payment information from any other 1099 form (including 1099-C) is excluded from the Maine spec and will be ignored. The 2025 tax year due date is February 2, 2026 (January 31 falls on a Saturday). Form W-3ME is no longer required beginning with TY2025; quarterly Form 941ME continues. Maine plans to migrate to the IRS XML format for 1099s starting with tax year 2026.

Penalties

$50 per failure under 36 M.R.S. § 5242 for any required information return that is not filed, or that is willfully false or fraudulent (effective 1/31/2022 forward). The Maine 1099/W-2G specifications publication restates this penalty for 1099-series filers. A separate $50 per-failure civil violation under 36 M.R.S. § 5251-A applies to a payer that fails to furnish a Form W-2 or Form 1099 to the payee.