Maine Tax Year 2026

Maine 1099-MISC Filing Requirements, Tax Year 2026

What Maine requires from businesses filing 1099-MISC (Miscellaneous information) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.

Tax Year 2026 Direct state filing required Last verified April 26, 2026
Filing method Direct state filing Submit 1099-MISC directly to Maine.
Deadline January 31 See deadlines section for holiday rollover. See deadlines
Format accepted Fire Filed via Maine Tax Portal (MTP) bulk upload using the IRS Publication 1220 T/A/B/F record layout (750-byte fixed-length ASCII). Type-of-Return code 'A' (1099-MISC) in the A record. Maine-specific B-record extension for Maine withholding in positions 723-734. See format
Late-filing penalty **$50 per failure** under 36 M. See penalties

Filing requirements

Maine requires direct filing of 1099-MISC with the state for tax year 2026. Federal filing through the IRS Combined Federal/State Filing (CF/SF) Program does not, on its own, satisfy the Maine requirement for 1099-MISC; a separate state submission is required.

Maine requires direct electronic filing of Form 1099-MISC through the Maine Tax Portal (MTP) when the federal 10-return aggregate threshold is met. The IRS Combined Federal/State Filing Program is not an accepted path; upload directly to MTP using the 2025 Maine 1099/W-2G specifications.

Deadlines and extensions

Filing deadline
January 31
Holiday/weekend rollover. If the deadline falls on a weekend or a federal holiday, the next business day generally applies. Check with Maine for the exact observed calendar before filing.

Accepted format

Fire

Filed via Maine Tax Portal (MTP) bulk upload using the IRS Publication 1220 T/A/B/F record layout (750-byte fixed-length ASCII). Type-of-Return code 'A' (1099-MISC) in the A record. Maine-specific B-record extension for Maine withholding in positions 723-734.

Filing portal: Maine Tax Portal (MTP) at revenue.maine.gov

E-file threshold: 10 or more forms must be e-filed.

Registration

Registration required: Yes

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.

Late-filing penalties

Maine penalty overview

$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.

Frequently asked questions

Does Maine require filing of 1099-MISC for tax year 2026?

Yes. Maine requires direct filing of 1099-MISC with the state for tax year 2026. Federal filing alone does not satisfy this requirement.

Does Maine participate in the CF/SF program?

Listed only. Maine appears on the IRS Combined Federal/State Filing Program list, but the state's tax agency does not accept CF/SF as a substitute - 1099 filings must go through the state's direct filing channel when required.

What is the Maine 1099-MISC filing deadline for tax year 2026?

The filing deadline is January 31. If the date falls on a weekend or federal holiday, the next business day generally applies.

What format does Maine accept for 1099-MISC?

Maine accepts Fire format for direct 1099-MISC filings. Filed via Maine Tax Portal (MTP) bulk upload using the IRS Publication 1220 T/A/B/F record layout (750-byte fixed-length ASCII). Type-of-Return code 'A' (1099-MISC) in the A record. Maine-specific B-record extension for Maine withholding in positions 723-734.

Do I need to file 1099-MISC with Maine if I also filed federally?

Yes. Even if you file 1099-MISC federally with the IRS, Maine requires a separate direct state filing for tax year 2026.

What happens if I miss the Maine 1099-MISC deadline?

**$50 per failure** under 36 M. See the full penalty details below for the complete schedule.

How do I register to file with Maine?

Filers must register on the Maine Tax Portal (MTP) at revenue. See the registration section above for the full requirements.

Source citations

Verified from 4 primary sources
“"payers that are required to file at least 10 federal Forms W-2 and Forms 1099, in aggregate, must file the forms electronically with MRS using the Maine Tax Portal at revenue.maine.gov. Do not use the combined Fed/State" Maine State Government filing program.”
Apr 23, 2026 https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/2025%20FINAL%201099%20W-2G%20Specifications_0.pdf
“Yes, if you meet the federal electronic reporting requirement to provide forms electronically to the Internal Revenue Service or Social Security Administration, you are also required to provide the forms electronically and directly to MRS for any recipients of Maine-source income or payments, regardless of whether Maine tax was withheld. Use the Maine Tax Portal (MTP) to submit the forms. Do not mail forms to MRS or use the combined fed/state program.”
Apr 25, 2026 https://www.maine.gov/revenue/faq/income-tax-withholding
“The filing due date for submitting Forms 1099 and W-2G for tax year 2025 is February 2, 2026. Earlier filing is encouraged to help combat identity theft and refund fraud.”
Apr 25, 2026 https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/2025%20FINAL%201099%20W-2G%20Specifications_0.pdf
“Only the following forms are required. Payment information from other forms should be excluded to improve system efficiency and will be ignored if included. Form 1099-B, Form 1099-DIV, Form 1099-G, Form 1099-INT, Form 1099-K, Form 1099-MISC, Form 1099-NEC, Form 1099-OID, Form 1099-PATR, Form 1099-R, Form W-2G”
Apr 25, 2026 https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/2025%20FINAL%201099%20W-2G%20Specifications_0.pdf

Additional 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.

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