Maine registration and tax info

How it works

Once a work address has been added in a new state and a new employee has been hired and assigned a work address in that state, you can get registration assistance in Gusto.

Pricing varies by state—get started below and during step 4, you'll review the price, process, and estimated timeline to completion.

Here’s a snapshot of the process:

1. We’ll collect some basic business information from you.
2. Gusto and CorpNet will check the information for accuracy.
3. Your registration application(s) are usually submitted within 3-5 business days.
4. Check the mail for registration info—the state will typically send your tax account numbers and rates to you directly.

CorpNet can walk you through entering any info that they themselves do not enter in Gusto on your behalf.

Get started with state tax registration

1. Sign in to Gusto as an admin.
2. Click the Taxes & compliance section and select Tax setup.
3. Under “[State name] Tax Setup”, click Have us register for you.
   • The state you want to register in will only appear in this location once a work address has been added in a new state and an employee has been assigned a work address in that state.
4. Review the price, process, and estimated timeline to completion.
   • We will not charge you the registration service fee until you send us your order.
5. Click Continue.
6. Answer a couple eligibility questions.
   • Note: Gusto can only register for you if you don't yet have a state account already.
7. Click Save & continue.
8. Enter some company information.
   • We’ll pre-populate the information we already have.
9. Click Save & continue.
10. Tell us about your responsible party–this is the person who is to be held accountable for the company’s good standing and a point of contact within the organization for tax purposes.
    • If you're a nonprofit and run into any issues, check out our FAQ section below for more information.
11. Click Save & continue.
12. Enter some state-specific operational information.
13. Click Save and continue.
14. Review all information thoroughly–if any information is incorrect it may delay the process.
    • Heads up: state and local agencies may charge additional fees and increase the estimated turnaround time shown. CorpNet will let you know if that happens.
15. Check the box to acknowledge all info is accurate and you agree to the Terms of Service.
16. Click Send registration order.

After you send your order, we’ll email you with status updates and add your order total to your next monthly invoice.

Check the status of your order

When your order is complete you’ll receive emails from both Gusto and CorpNet. They’ll detail the next steps which include:

• Reviewing registration details
• Any other state-specific instructions

Before your order is completed, you can use the link in the state registration confirmation email from Gusto to check the status of your order. 

You can also check the status in your Gusto account:

1. Head to the Taxes & compliance section and select Tax setup.
2. Scroll to the state's headline.
3. Click Check the status of your registration.

Cancel your order

If an order is already completed, you'll need to contact CorpNet at [email protected] or 1(888) 449-2638 to cancel. They’re open Monday-Friday from 7am-5pm PT.

If your order is still in progress, you can cancel from your Gusto account:

1. Head to the Taxes & compliance section and select Tax setup.
2. Scroll to the state's headline.
3. Click Check the status of your registration.
4. On the right-side of the page, under "Changed your mind?", click Cancel your order.
5. Let us know why you're canceling.
6. Click Cancel your order.

FAQs

Q: Can I run payroll for my employees before my registration is complete?

A: Not in most cases—you typically need to have a withholding account number and required tax rate(s) in Gusto before you can run payroll. 

If you’re registering in a state where there is no income tax withheld, you can use the state-specific “new employer rate” in this article until you receive your company-assigned rate from the agency.

Q: Can I use Gusto to register in a new state if I don't have a Federal Employer Identification Number (FEIN) yet?

A: No–you must have a FEIN entered in Gusto to order a state tax registration.

Q: Where can I see all my tax information?

A: You can see all tax details in the following locations: 

• Gusto–head to the Taxes & compliance and select Tax setup, and scroll to the applicable state tax setup.
• CorpNet–create a CorpNet account and login at any time to review information.
• State online account–once you’ve gained access to your agency accounts, your tax details will also be available there.

Gusto’s state tax registration service does not contain tax, legal, financial, or HR advice. Since rules and regulations change over time and can vary by location, consult a lawyer, HR expert, or accountant for specific guidance.

Q: My company is a nonprofit and I'm unable to enter 0% in the responsible party section, what do I do?

A: Some states have a 1% minimum for the responsible party ownership percentage. Those states are: ID, KS, MN, OH, SC, DC, DE, MD, NJ, NY, and RI.

Registration orders will need to be placed directly through CorpNet, outside of Gusto, or you'll need to register directly with the agency yourself.

Income tax withholding

You can register for income tax withholding at the Maine Revenue Services registration site.

Once you complete the registration, you'll be mailed a confirmation letter with your Withholding Account Number in about 20 days. The last two digits of your number are usually: 00 unless your number was reissued to the business.

If you have questions, please contact the agency at (207) 624-9784.

Unemployment tax

Most companies are liable for state unemployment when they have one or more workers in different weeks in a calendar year or payroll of $1500 in a calendar quarter. You can find out if you're liable and register online by going to the ReEmployME site. You should receive your Employer Account Number and unemployment tax rate in about 5-7 days.

Experience rate

When entering your rate in Gusto, please do not include the CSSF (Competitive Skills Scholarship Fund Program) or UPAF (Unemployment Program Administrative Fund) rates as we account for them automatically.

If you're unsure of your account number or rate, please call the agency at (207) 621-5120.

Click here to view state-by-state new employer rates and wage bases (not company-specific). 

Power of Attorney (POA) is recommended

In order for Gusto to file amendments on your behalf and help troubleshoot tax issues, we'll need you to authorize Gusto as your Power of Attorney (POA) in Maine. Gusto will become your POA for the agency below:

• Maine Department of Labor - unemployment tax

Add Gusto as your POA in Maine

1. Download the Maine Power of Attorney form.
   • See the instructions below for how to fill out the POA form.
2. In the field following “KNOW ALL MEN BY THESE PRESENTS: That _”,  put your legal business name (not your DBA name).
3. In the field following “Having its principal office at _” put the filing address for your business, not the mailing address. 
4. In the field following “UI Account No.__”, put your Maine Employer Account Number. 
   • You can find this in Gusto by: Clicking Taxes & compliance, then selecting Tax setup, scrolling to "Maine Tax Setup" and referencing your "Employer Account No."
5. In the field following “Federal ID No. __”, enter your Federal EIN.
6. In the field following “Telephone _____”, enter your business telephone number.
7. In the section following “hereby constitutes and appoints___” enter Gusto’s information in the following fields.
   • (Designated authority): ZenPayroll, Inc. (dba Gusto) 
   • (Designated authority mailing address): 1201 16th St #350
   • (City): Denver
   • (State): CO
   • (Zip Code): 80202
8. Under the section titled “Please check all that apply,” select the following options:
   • Filing of completed forms, including claims for refund or account adjustments, assessments, liability or status determinations, contribution rate and wage record reports.
   • Payment of contributions and any penalties and interest assessed on the account.
   • Obtaining and discussion of all account information required and authorized by the Maine Employment Security Law
9. It is not required to fill out the section titled “Please confirm and provide the mailing address for Items 6 and/or 7 below.”
10. Have your company’s signatory add their signature in the field following “IN WITNESS WHEREOF, the said _______”
11. Put today’s date in the following field: “has caused this instrument to be duly attested by the signature of its duly qualified officer this (DD) day of (month), 20(YY).”
12. Add the signatory’s printed name in the box labeled “Printed Name of Owner, Officer or Member.”
13. Add the signatory’s title in the box labeled “Title.”
14. Email the completed form to [email protected], stating you are "requesting POA access for your payroll provider Gusto", and CC [email protected].

Income tax withholding

Businesses that have registered with Maine Revenue Services (MRS) are issued an 8-digit Maine Withholding Account ID (ex. 1234-5678). You can find your Account ID by:

• Reviewing the “New Registration” letter you initially received or;
• Reviewing the upper-right hand corner of any agency correspondence—look for your “Account ID”. 

All registered employers can also view their Account ID by signing in to the new Maine Tax Portal. The portal was recently made available in December '22 for income tax withholding—registered employers were sent an invitation to the tax portal in November '22. 

If you're unsure what your Account ID is, call the Withholding Tax Division at (207) 626-8475 or email them at "[email protected]".

Unemployment Tax

If you've run payroll in Maine before, you can find your Employer Account Number on notices received from the Maine Department of Labor, Form ME UC-1 or by calling the agency at (207) 621-5120.

Experience Rate

Your Maine Experience Rate appears on the Notice of Contribution Rate that you receive from the Maine Department of Labor.

When entering your rate in Gusto, do not include the rates below:

• CSSF (Competitive Skills Scholarship Fund Program) rate or;
• UPAF (Unemployment Program Administrative Fund) rate.

Gusto accounts for these automatically. 

Click here to view state-by-state new employer UI rates and wage bases (not company-specific). 

Power of Attorney (POA) is recommended

In order for Gusto to file amendments on your behalf and help troubleshoot tax issues, we'll need you to authorize Gusto as your Power of Attorney (POA) in Maine. Gusto will become your POA for the agency below:

• Maine Department of Labor - unemployment tax

Add Gusto as your POA in Maine

1. Download the Maine Power of Attorney form.
   • See the instructions below for how to fill out the POA form.
2. In the field following “KNOW ALL MEN BY THESE PRESENTS: That _”,  put your legal business name (not your DBA name).
3. In the field following “Having its principal office at _” put the filing address for your business, not the mailing address. 
4. In the field following “UI Account No.__”, put your Maine Employer Account Number. 
   • You can find this in Gusto by: Clicking Taxes & compliance, then selecting Tax setup, scrolling to "Maine Tax Setup" and referencing your "Employer Account No."
5. In the field following “Federal ID No. __”, enter your Federal EIN.
6. In the field following “Telephone _____”, enter your business telephone number.
7. In the section following “hereby constitutes and appoints___” enter Gusto’s information in the following fields.
   • (Designated authority): ZenPayroll, Inc. (dba Gusto) 
   • (Designated authority mailing address): 1201 16th St #350
   • (City): Denver
   • (State): CO
   • (Zip Code): 80202
8. Under the section titled “Please check all that apply,” select the following options:
   • Filing of completed forms, including claims for refund or account adjustments, assessments, liability or status determinations, contribution rate and wage record reports.
   • Payment of contributions and any penalties and interest assessed on the account.
   • Obtaining and discussion of all account information required and authorized by the Maine Employment Security Law
9. It is not required to fill out the section titled “Please confirm and provide the mailing address for Items 6 and/or 7 below.”
10. Have your company’s signatory add their signature in the field following “IN WITNESS WHEREOF, the said _______”
11. Put today’s date in the following field: “has caused this instrument to be duly attested by the signature of its duly qualified officer this (DD) day of (month), 20(YY).”
12. Add the signatory’s printed name in the box labeled “Printed Name of Owner, Officer or Member.”
13. Add the signatory’s title in the box labeled “Title.”
14. Email the completed form to [email protected], stating you are "requesting POA access for your payroll provider Gusto", and CC [email protected].

• Employer's Payment Voucher for Income Tax Withheld (900ME)*
• Quarterly Return of Unemployment Contributions (ME-UC-1)
• Combined Filing for Income Tax Withholding & Unemployment Contributions (941/C1-ME)
• Wage and Tax Statement (State W2)
• Reconciliation of Income Tax Withheld (W-3ME)
• New Hire Report

• Maine Revenue Services (207) 626-8475
• Maine Department of Labor Bureau of Unemployment Compensation, Employer's Services Division (207) 621-5120