Maine UC-1 Seasonal Wages Report in QuickBooks: How to File Correctly
QuickBooks users filing Maine's seasonal unemployment form must flag employees as seasonal and use the right payroll tax table release for wages to flow properly.
QuickBooks users who employ seasonal workers in Maine have run into confusion when preparing Form UC-1, the state’s Unemployment Contributions Report for seasonal wages. The form exists as a distinct filing from the standard non-seasonal UC-1, and getting wages to populate correctly requires both the right QuickBooks version and proper employee setup.
What the Form Covers
Maine requires all employers registered to remit unemployment contributions for seasonal wages to file Form UC-1 (Seasonal Wages) each quarter. The form calculates quarterly unemployment contributions, reports employee seasonal wage information, and handles payment for any balance due — including contributions owed to the Competitive Skills Scholarship Fund (CSSF). The filing deadline is the last day of the month following the close of each calendar quarter, and if that date lands on a weekend or legal holiday, the deadline shifts to the next banking day. Employers must file even in quarters with no unemployment contributions.
The Two-Account Requirement
The core issue stems from Maine’s requirement that seasonal employers are assigned two separate Employer Account Numbers (EANs). Seasonal wages and non-seasonal wages must be reported independently. Each quarter, a seasonal employer files separate reports under each account — one using the Seasonal EAN for seasonal wages and another using the Non-seasonal EAN for non-seasonal wages. In quarters with no activity, the employer must still file zero-wage reports under both account numbers.
The non-seasonal version of the form is accessible through the QuickBooks Payroll Center under File Forms, listed as UC-1, Unemployment Contributions Report (Non-Seasonal Wages).
Getting Seasonal Wages to Flow
The accepted solution identifies a specific QuickBooks version requirement. Users need QuickBooks 2020, 2019 (Release 8 or higher), 2018 (Release 12 or higher), or 2017 (Release 14 or higher). Without the proper release installed, seasonal wages will not populate on the ME UC-1 form.
Once the correct release is in place, each employee with Maine UI seasonal wages must be individually flagged. The path is: QuickBooks Payroll Center, then Employee Information, then Edit Employee, then Employment Info, where the Seasonal field should be set to “Yes.” This designation is what allows the system to route those wages to the correct seasonal form rather than the standard non-seasonal report.
Electronic Filing and Special Cases
Maine requires all employers to electronically file both income tax withholding and unemployment insurance returns. The form should not be mailed if filing electronically, though employers facing hardship can request a waiver. Returns can be filed through Maine’s online system. Employers not yet registered with the state — meaning they lack an assigned UC employer account number — need to print and file the return instead.
One additional detail affects direct reimbursement employers. Those registered with the Maine Department of Labor under this arrangement should check the “Yes” box on the form, which automatically enters zero amounts on Lines 6a, 6b, and 7b.
Summary
The issue boils down to two prerequisites: running a QuickBooks version recent enough to support the seasonal form, and correctly tagging each seasonal employee in the Employment Info screen. Missing either step means the UC-1 seasonal wages form won’t reflect the right data, and the separate filing requirement for the seasonal EAN goes unmet. Users on older releases who cannot update should be aware that the seasonal form functionality simply isn’t available in their version.