Maine Form 900ME Withholding Voucher in QuickBooks
QuickBooks prefills most fields on Maine's Form 900ME income tax withholding voucher, but semi-weekly filers must watch payment deadlines and electronic mandates.
QuickBooks Desktop’s payroll forms library covers state-specific documents, and Maine employers frequently raise questions about Form 900ME — the Maine Payment Voucher for Income Tax Withheld. The form is used to remit Maine income tax withholding payments, and QuickBooks prefills most of the relevant fields automatically based on existing company, payroll, and employee data. In a typical setup where records are current, users generally do not need to enter additional information beyond reviewing what QuickBooks has populated.
Who Uses Form 900ME
The voucher applies to employers making Maine income tax withholding payments by check or money order rather than electronic funds transfer. Maine Revenue Services sets the threshold based on the prior 12-month period ending June 30. Employers who reported $18,000 or more in Maine income tax withholding during that lookback window must remit on a semi-weekly schedule. Those below that threshold remit with their quarterly return — either Form 941ME or the combined Form 941-C1-ME.
Semi-Weekly Deadline Structure
For semi-weekly filers, the due date depends on the day wages were paid:
- Wages paid Wednesday, Thursday, or Friday — remittance is due on or before the following Wednesday.
- Wages paid Saturday, Sunday, Monday, or Tuesday — remittance is due on or before the following Friday.
These deadlines are fixed to the wage payment date, not the pay period end date, which can cause confusion for employers running multiple pay schedules.
The Electronic Filing Mandate
A key point that catches employers off guard: if total annual payments to Maine Revenue Services across all tax types exceed $16,000, electronic payment becomes mandatory. Once that threshold is crossed, paper vouchers are no longer appropriate and Form 900ME vouchers stop arriving automatically by mail.
Maine also requires electronic filing of all original quarterly tax returns and annual reconciliations for income tax withholding from registered employers. Waivers are available for good cause, but employers must proactively request them.
Generating and Saving the Form
Within QuickBooks, users can access the form through the payroll forms workflow. After QuickBooks populates the fields, the recommendation is to review anything left blank and complete it manually if needed. The form can be saved as a PDF for recordkeeping — a step worth taking before printing or filing.
QuickBooks also offers an option to summarize payroll data in Microsoft Excel, which some employers use for reconciliation or internal review before filing state forms.
Mailing the Voucher
For employers still using the paper voucher, payments go to:
Maine Revenue Services P.O. Box 9101 Augusta, ME 04332-9101
The voucher should not be used when remitting by electronic funds transfer or when there is no withholding for the period.
Practical Takeaway
The core issue for most QuickBooks users is not generating the form itself — QuickBooks handles the data entry — but understanding when a paper voucher is the correct method versus when electronic filing is required. Maine’s dual thresholds ($18,000 for semi-weekly status, $16,000 for the electronic mandate) create a narrow band where employers may be semi-weekly filers yet still permitted to use paper vouchers. Employers approaching either threshold should verify their filing method with each year’s lookback calculation.