Maine Revenue Services Releases Form 1040C-ME, Composite Income Tax for Nonresident Owners, Partnership Audit Return

Maine Revenue Services Jan. 1 released 2023 Form 1040C-ME, Composite Income Tax for Nonresident Owners and Partnership Audit Return, with instructions. The individual income and trust income tax form includes information on: 1) who must file the return; 2) the responsibility of a pass-through entity filing a composite return to withhold or pay estimated tax; 3) who must be included in a composite return; 4) whether nonresident individuals who are owners of a partnership or S corporation are subject to the state income tax; and 5) Schedule 1040C-ME-1 and Schedule A. Pass-through entities filing a composite return for calendar year ...