"The Pine Tree State" requires filing for various 1099 forms based on amount of payment and whether state taxes were withheld or not. Please use the table and additional resources below to figure out your filing requirements.
Form specific filing requirements:
|Payments meet federal threshold of $600 and no Maine state taxes were withheld and have less than 250 forms||Maine state taxes were withheld or has more than 250 forms to file|
|1099-MISC||Filing required: YesFiling Method: Combined Fed/State Filing1099SmartFile Supports: YesCost: No additional charge||Filing required: YesFiling Method: Direct state filing1099SmartFile Supports: YesCost: $1.00 per form. Forms beyond 30 are free|
|1099-NEC||Filing required: NoFiling Method: NA1099SmartFile Supports: NACost: NA||Filing required: NoFiling Method: NA1099SmartFile Supports: NACost: NA|